ARTICLE · 11 JUNE 2015

Change In The Brazilian State VAT Law

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To settle a long-standing quarrel over the sharing of the Brazilian state VAT revenue, federal lawmakers have decided to change the Federal Constitution by approving the Amendment to the Constitution n.º 87.

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To settle a long-standing quarrel over the sharing of the Brazilian state VAT revenue (called ICMS that stands for tax on operations for circulation of goods and on the rendering of interstate and intercity transport and communication services), federal lawmakers have decided to change the Federal Constitution by approving the Amendment to the Constitution n.º 87 ("Amendment 87").

The amendment changed § 2 of article 155 of the Federal Constitution and created article 99 in the Act of Transitional Constitutional Provisions. Its the scope is a system for collection of ICMS levied on operations to ship goods and render services to end users - whether they are the ICMS taxpayers or not - located in another state.

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