Post by account_disabled on Mar 4, 2024 8:34:55 GMT
Minister Dias Toffoli, of the Federal Supreme Court, requested a review, this Tuesday (22/11), of the action on the postponement of the payment of ICMS on the sale of fuel to distributors in the Manaus Free Trade Zone (ZFM). As a result, the trial was suspended. senivpetro/freepik Confaz Agreement brings tax benefits, but excludes ZFM distributors senivpetro/freepik In the direct action of unconstitutionality, the Democratic Labor Party (PDT) questions provisions of the ICMS Agreement of the National Council for Financial Policy (Confaz), which provides for the postponement of ICMS due on the purchase of anhydrous fuel ethanol and biodiesel . According to the agreement, companies that sell EAC or B100 do not need to pay ICMS on operations intended for fuel distributors.
The buyer herself must pay the tax to the federated unit of origin of the goods, when reselling the fuels. However, there is an exception: the postponement does not apply to exempt or non-taxed operations, which includes sales to ZFM and other free trade areas. The party claims that the rule creates unequal treatment between distributors depending on their geographic location. Companies EL Salvador Mobile Number List in the ZFM and other free trade areas end up not enjoying the benefit. The party further argues that such a disadvantage subverts the objectives of the ZFM and violates the principle of legal certainty. Rapporteur's understanding Before Toffoli's request for review, Minister Kássio Nunes Marques, rapporteur of the case, cast his vote in favor of declaring the rule unconstitutional.
According to him, the ZFM is a free trade area with differentiated treatment, so that operations carried out with companies located there are equivalent to operations abroad. Thus, the sale of fuel to a distributor located in the ZFM is equivalent to export, and therefore immune to ICMS. According to the rules established by the agreement, the distributor located in the ZFM must collect the deferred tax from the federated unit sending the EAC or B100. So, instead of waiting until the moment the fuel is resold to make payment, it is necessary to collect the tax at the time of purchase. According to Kássio, the situation is "more serious" for ZFM distributors, as the ICMS value is no longer available. For him, the agreement ignored that the sale of EAC or B100 to distributors in the ZFM is equivalent to an export and that ICMS should not be applied.
The buyer herself must pay the tax to the federated unit of origin of the goods, when reselling the fuels. However, there is an exception: the postponement does not apply to exempt or non-taxed operations, which includes sales to ZFM and other free trade areas. The party claims that the rule creates unequal treatment between distributors depending on their geographic location. Companies EL Salvador Mobile Number List in the ZFM and other free trade areas end up not enjoying the benefit. The party further argues that such a disadvantage subverts the objectives of the ZFM and violates the principle of legal certainty. Rapporteur's understanding Before Toffoli's request for review, Minister Kássio Nunes Marques, rapporteur of the case, cast his vote in favor of declaring the rule unconstitutional.
According to him, the ZFM is a free trade area with differentiated treatment, so that operations carried out with companies located there are equivalent to operations abroad. Thus, the sale of fuel to a distributor located in the ZFM is equivalent to export, and therefore immune to ICMS. According to the rules established by the agreement, the distributor located in the ZFM must collect the deferred tax from the federated unit sending the EAC or B100. So, instead of waiting until the moment the fuel is resold to make payment, it is necessary to collect the tax at the time of purchase. According to Kássio, the situation is "more serious" for ZFM distributors, as the ICMS value is no longer available. For him, the agreement ignored that the sale of EAC or B100 to distributors in the ZFM is equivalent to an export and that ICMS should not be applied.