Furthermore, the minister recalled that the Supreme Court had previously ruled that the collection of ICMS (a Brazilian state tax) on imports, through Constitutional Amendment No. 33/2001, will only be legitimate if the state law is subsequent to the amendment and the enactment of Complementary Law No. 114/2002 (which deals with said tax).

In the case that was decided, the Santa Catarina State Law No. 12,498/2002, despite having been enacted after Amendment No. 33/2001, predates Complementary Law No. 114/2002, which means that the unconstitutionality of the aforementioned legislation prevents the validity of the taxation.

The precedent is based on several similar decisions in the states of São Paulo and Santa Catarina, but in this case, the Court of Justice of the State of Santa Catarina did not recognize the unconstitutionality of the law, and the injunction previously granted to the importer was overturned by the Court of Justice of Santa Catarina.

News commented on by Rebeca Ayres, Lawyer, graduated in Law in Graduated in 2017 from the Baiana Faculty of Law/BA, specializing in Customs Law and Foreign Trade from Univali-Itajaí.. Areas of Expertise: Customs Law, Tax Law, and Maritime Law. OAB/BA 57.313 and OAB/SC 52.845.