{"id":2204,"date":"2020-04-02T17:01:02","date_gmt":"2020-04-02T20:01:02","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/o-ministro-luis-roberto-barroso-decide-afastar-o-icms-sobre-importacao-de-veiculo-para-uso-proprio\/"},"modified":"2026-05-26T15:23:59","modified_gmt":"2026-05-26T18:23:59","slug":"minister-luis-roberto-barroso-decides-to-eliminate-the-icms-tax-on-the-importation-of-vehicles-for-personal-use","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/o-ministro-luis-roberto-barroso-decide-afastar-o-icms-sobre-importacao-de-veiculo-para-uso-proprio\/","title":{"rendered":"Minister Lu\u00eds Roberto Barroso decides to waive the ICMS tax on the importation of vehicles for personal use."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2204\" class=\"elementor elementor-2204\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fdd52fb e-flex e-con-boxed e-con e-parent\" data-id=\"fdd52fb\" 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-45521f64 elementor-widget elementor-widget-text-editor\" data-id=\"45521f64\" 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>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).<\/p>\n<p>\u00a0<\/p>\n\n<p>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.<\/p>\n<p>\u00a0<\/p>\n\n<p>The precedent is based on several similar decisions in the states of S\u00e3o 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.<\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by\u00a0<strong>Rebeca Ayres, <\/strong><em>Lawyer, graduated in Law in\u00a0<\/em>Graduated in 2017 from the Baiana Faculty of Law\/BA, specializing in Customs Law and Foreign Trade from Univali-Itaja\u00ed.<em>. Areas of Expertise: Customs Law, Tax Law, and Maritime Law. OAB\/BA 57.313 and OAB\/SC 52.845<\/em>.<\/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>Inclusive, o ministro relembrou que o Supremo j\u00e1 definiu em outra ocasi\u00e3o que a cobran\u00e7a do ICMS na\u00a0 importa\u00e7\u00e3o, mediante a Emenda Constitucional n\u00b0 33\/2001, s\u00f3 ser\u00e1 leg\u00edtima se a lei estadual for posterior \u00e0 emenda e \u00e0 edi\u00e7\u00e3o da Lei Complementar n\u00b0 114\/2002 (que disp\u00f5e sobre o referido imposto). \u00a0 No caso que foi [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3643,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[97,116,118,178,182,233,249,256,261,269,270,287,288,490,496,509],"class_list":["post-2204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-carros-importados","tag-comercio-exterior","tag-comercio-internacional","tag-direito-aduaneiro","tag-direito-tributario","tag-fiscais","tag-icms","tag-importacao-2","tag-importacao-de-carros","tag-importacao-e-exportacao-no-brasil","tag-importacao-no-brasil","tag-imposto-de-importacao","tag-impostos","tag-tributacao","tag-tributos","tag-veiculo-automotor"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O Ministro Lu\u00eds Roberto Barroso decide afastar o ICMS sobre 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