Articles | Postado no dia: 15 October, 2026
STF Bars Retroactive ICMS Collection on Transfers
The Brazilian Supreme Court (STF) has once again reaffirmed its case law that the modulation of the effects of ADC 49 doesn’t authorize retroactive collection of ICMS on transfers of goods between establishments of the same taxpayer.
In ADC No. 49, the STF had decided that the non-incidence of ICMS on transfers between establishments of the same taxpayer would have its effects modulated to 2024. The states, in turn, improperly understood that, before 2024, they could keep charging the unconstitutional tax.
A new appeal by taxpayers was needed for the STF to rule on this point and make clear that charging ICMS on transfers is unconstitutional regardless of the year involved, meaning states are barred from collecting it.
The position adopted by the Supreme Court is important for giving taxpayers legal certainty, since some states still have laws requiring ICMS to be charged on this type of transaction. This leads to tax assessments and disputed debts in lengthy, costly administrative and judicial proceedings, even though the STF has taken the opposite view.
Author: Igor Frota Moreira
