Supreme Court declared unconstitutional the protocol that required the ICMS in Internet shopping.
On last Wednesday, 17.09, the Supreme Court declared unconstitutional the Protocol ICMS 21/2011, the National Council for Financial Policy. The protocol required that, in interstate transactions by electronic or telematic means the collection of the ICMS to the states where they are final consumers of products purchased.
Gilmar Mendes, relator on the subject, said that it is necessary seek some sharing formula able to avoid the concentration of resources in units of origin, and how to ensure participation of the states of destination where consumers are. According to him, “But this need is not enough to recognize the validity of the rule in question, given what the Constitution says.”
The appeal had generally recognized repercussion and the Supreme Court decision will impact at least 52 cases on the same topic that are suspended.
At the end of the trial, the ministers modulate the effects of the decision, by majority vote. It was determined that the unconstitutionality had its validity from the date on which the injunction was granted in the Direct Actions of Unconstitutionality (ADI) reported by Minister Luiz Fux.