The collegial decision, with a unanimous vote, faced a controversy regarding the starting point for the collection and, for the TJSP (Court of Justice of São Paulo), the collection that applies to interstate operations must respect the principle of annual prior notice, that is, it can only be demanded in the fiscal year following the publication of Complementary Law 190/2022, which regulated the DIFAL (Differential Tax) throughout the national territory.

According to rapporteur Silvia Meirelles, "There is no doubt that after the enactment of Complementary Law 190/2022, which regulated the DIFAL (Differential Tax), the São Paulo regulation became valid. However, both are subject to the principles of general prior notice and the ninety-day period.".

Therefore, despite the fact that the president of the TJSP (Court of Justice of São Paulo) suspended so many injunctions that deferred the collection of the tax at the beginning of this year, the decision in question sets a precedent for companies that need to resort to the Judiciary to guarantee the enforcement of their right to defer the collection of DIFAL (Differential Tax) to the year 2023. 

In this scenario, if you are a taxpayer subject to differential tax rates, you may benefit from this very recent interpretation.

Source: www.jota.info

News commentary by Bárbara Melro Seabra, Lawyer, graduated in Law in 2016 from the Catholic University of Santos / SP, Specialist in Tax and Customs Law.
Brazilian Bar Association number 430.011