Os efeitos da decisão proveniente da ADC 49 do STF na apuração do ICMS

Abstract

In April 2021, the STF judged ADC No. 49, filed by the Governor of Rio Grande do Norte, deciding that charging ICMS on transfers between branches was unconstitutional. Despite not defining the implementation date of the new rule, clarification requests later determined that it would come into force in 2024. A reservation was established for pending processes until the publication of the decision on the merits, and the States were given the task of regulating the appropriation ICMS credit before that date. This article aims to analyze the impact of the aforementioned judgment in situations involving the taking of ICMS credit, typical of the principle of non-cumulative Analysis of the impacts of this decision revealed that in simulations based on the STF's first decision, companies did not obtain any advantages, with the deferral resulting in a greater increase in the tax burden. On the other hand, in simulations considering the maintenance of ICMS credit, the majority of companies benefited, with emphasis on deferral. When the deferral occurred in sales, there were significant savings, but when purchasing inputs, the operation became 800% more costly compared to the current rule. When the purchase was exempt, the result was neutral in all simulations. Thus, the importance of economic law in society became evident, as prior analyzes could have avoided many legal disputes, making ADC No. 49 unnecessary. Many companies could have adjusted their operations to avoid additional costs, which would eventually be passed on to end consumers. This case highlights the importance of understanding the economic implications of legal decisions and adopting appropriate strategies to avoid undesirable consequences.