{"id":2337,"date":"2019-08-30T17:54:02","date_gmt":"2019-08-30T20:54:02","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/empresas-de-sao-paulo-que-pagaram-a-mais-icms-st-antes-de-outubro-de-2016-tem-direito-a-devolucao-dos-valores\/"},"modified":"2026-08-18T16:03:27","modified_gmt":"2026-08-18T19:03:27","slug":"companies-in-sao-paulo-that-overpaid-icms-st-a-brazilian-sales-tax-before-october-2016-are-entitled-to-a-refund","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/empresas-de-sao-paulo-que-pagaram-a-mais-icms-st-antes-de-outubro-de-2016-tem-direito-a-devolucao-dos-valores\/","title":{"rendered":"Companies in S\u00e3o Paulo that overpaid ICMS-ST (a Brazilian tax on goods and services) before October 2016 are entitled to a refund."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2337\" class=\"elementor elementor-2337\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ab99d36 e-flex e-con-boxed e-con e-parent\" data-id=\"7ab99d36\" 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-2d98c8fd elementor-widget elementor-widget-text-editor\" data-id=\"2d98c8fd\" 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>\u00a0The Superior Court of Justice&#039;s decision regarding the right of taxpayers to receive refunds of overpaid ICMS-ST (Tax on the Circulation of Goods and Services - Tax Substitution) will also benefit those who did not have a legal claim against CAT 14 communication, which limited the refund of overpaid ICMS-ST starting in 2016.\u00a0<\/p>\n<p>\u00a0<\/p>\n\n<p>The understanding adopted by the superior court allows taxpayers to recover amounts overpaid in relation to ICMS-ST (Tax on Circulation of Goods and Services - Tax Substitution) from the last 5 (five) years, which was prohibited by CAT 14 communication from SEFAZ-SP (S\u00e3o Paulo State Finance Department).<\/p>\n<p>\u00a0<\/p>\n\n<p>Source: <a href=\"https:\/\/www.valor.com.br\/legislacao\/6413847\/sao-paulo-tera-que-devolver-icms-st-pago-mais-antes-de-outubro-de-2016\">Economic Value<\/a><\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by\u00a0<strong>Michel Pereira, \u00a0<\/strong><em>Lawyer, graduated in Law in<\/em>2009 by FMU\/SP<em>. Areas of Expertise: Customs Law, Tax Law, and Corporate Law, OAB (Brazilian Bar Association): \u00a0<\/em>295.435\u00a0<em>.<\/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>\u00a0A decis\u00e3o do STJ sobre o direito de contribuintes restitu\u00edrem o ICMS-ST pagos a mais beneficiar\u00e1 tamb\u00e9m aqueles que n\u00e3o possu\u00edam demanda judicial contra o comunicado CAT 14 que limitava a restitui\u00e7\u00e3o do ICMS-ST pagos a mais a partir de 2016.\u00a0 \u00a0 O entendimento esposado pela corte superior permite que os contribuintes restituam os valores [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":2336,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[178,182,249,251,447,467],"class_list":["post-2337","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-direito-aduaneiro","tag-direito-tributario","tag-icms","tag-icms-st","tag-ressarcimento-de-valores","tag-stj"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Empresas de S\u00e3o Paulo que pagaram a mais ICMS- ST antes de outubro de 2016 t\u00eam direito a devolu\u00e7\u00e3o dos valores | 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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