A Supreme Court judge asks for a detachment, and the judgment of ADC 49 goes back to square one.

Yesterday (12/17), when the case was supposed to be closed, the judgment of the Motion for Clarification in ADC 49, which deals with the non-assessment of ICMS tax on transfers of goods between branches, was withdrawn from the Virtual Judgment by request of Justice Gilmar Mendes, pursuant to paragraph 3 of article 21-B of the STF Internal Rules.

With the request, the case is removed from the Virtual Plenary and forwarded for trial in person, with the publication of a new agenda. Remember that during the pandemic the Plenary is working electronically, through videoconferencing.

But the main effect of the request for highlighting is in article 4 of Resolution 642/2019, of the STF itself, which, in addition to stating that the lists or cases with a request for highlighting made by any minister will not be judged in a virtual environment, its § 2 determines that in cases of highlighting the trial will be restarted.

That is, in practice, according to STF rules, once the case is removed from the Virtual Plenary, all votes already cast are discarded. In an in-person plenary session (currently electronic, by videoconference), to be scheduled by the president of the STF, a new trial on the matter will

Before the request for emphasis, when the trial was resumed on Friday, December 10, when Justice Toffoli cast his vote, he noted the need for a supplementary law to rule on ICMS credits, as well as the modulation of effects so that the decision would be effective as of 18 months from the publication of the trial minutes, which would make the ICMS assessment on transfers, as it currently operates, valid until June 2023, providing time for a new supplementary law to be issued on the transfer of credits. This position was followed by other Justices.

Our Law Firm will continue to follow this important issue, which can generate great impacts in the operations and accounting results of companies, keeping our clients and friends promptly informed about any progress in the judgment.

Note: This article is informative and general in nature, and does not constitute legal advice for any specific operation or business. For any additional information, please contact us through the e-mai reginaldo@rastaxlaw.adv.br

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