{"id":1967,"date":"2022-07-07T11:47:10","date_gmt":"2022-07-07T14:47:10","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/difal-do-icms-para-2023-2\/"},"modified":"2026-08-18T11:14:59","modified_gmt":"2026-08-18T14:14:59","slug":"icms-differential-for-2023-2","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/difal-do-icms-para-2023-2\/","title":{"rendered":"ICMS DIFAL for 2023"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1967\" class=\"elementor elementor-1967\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2359efbf e-flex e-con-boxed e-con e-parent\" data-id=\"2359efbf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2449f8d2 elementor-widget elementor-widget-text-editor\" data-id=\"2449f8d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">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 S\u00e3o 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.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">According to rapporteur Silvia Meirelles, &quot;There is no doubt that after the enactment of Complementary Law 190\/2022, which regulated the DIFAL (Differential Tax), the S\u00e3o Paulo regulation became valid. However, both are subject to the principles of general prior notice and the ninety-day period.&quot;.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Therefore, despite the fact that the president of the TJSP (Court of Justice of S\u00e3o 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.\u00a0<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">In this scenario, if you are a taxpayer subject to differential tax rates, you may benefit from this very recent interpretation.<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Source: www.jota.info<\/span><\/em><\/p>\n<p>\u00a0<\/p>\n\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">News commentary by B\u00e1rbara Melro Seabra, Lawyer, graduated in Law in 2016 from the Catholic University of Santos \/ SP, Specialist in Tax and Customs Law.<\/span><\/em><i><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\"><br \/><em><span style=\"font-family: 'Arial',sans-serif;\">Brazilian Bar Association number 430.011<\/span><\/em><\/span><\/i><\/p>\n<\/figure>\n\n<p class=\"has-small-font-size\">\u00a0<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A decis\u00e3o colegiada, com vota\u00e7\u00e3o un\u00e2nime, enfrentou um imbr\u00f3glio sobre o marco inicial para a cobran\u00e7a e, para o TJSP, a arrecada\u00e7\u00e3o que incide sobre as opera\u00e7\u00f5es interestaduais dever\u00e1 respeitar o princ\u00edpio da anterioridade anual, isto \u00e9, somente poder\u00e1 ser exigido no exerc\u00edcio subsequente \u00e0 publica\u00e7\u00e3o da Lei Complementar 190\/2022, que regulamentou o DIFAL em [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3037,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-1967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DIFAL do ICMS para 2023 | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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