By: Guilherme Martins and João Pedro Gimenes

The joint trial of Direct Actions of Unconstitutionality (ADI's) No. 7066, 7070 and 7078, which was on the agenda for the trial session on April 12, 2023, was postponed once again by the Supreme Federal Court and should be resumed in person, on a date yet to be defined. The actions question part of Complementary Law No. 190/2022, which amends the Kandir Law (LC 87/1996) to regulate the collection of the ICMS Tax Rate Differential on interstate transactions and services destined for end consumers who are not taxpayers of the tax.

Furthermore, the judgment has been awaited by taxpayers, who are waiting for the definition of the beginning of the production of the effects of Complementary Law No. 190/2022, that is, the moment of charging the ICMS tax rate differential (DIFAL) in the case of a non-taxpayer end consumer, whether the principle of prior notice (nonagesimal or annual) will be applied or not.

The cases discussing the effects of Complementary Law No. 190/2022 had been included in the Supreme Federal Court's trial agenda for April 12, 2023, but the cases could not be tried due to the trial of ADI No. 5545, which discussed the constitutionality of a rule that requires hospitals and maternity hospitals to collect DNA from mothers and babies to avoid baby swapping in maternity hospitals. Given that the reading of the Ministers' votes took up a good part of the session, the President of the STF, Justice Rosa Weber, confirmed that the other trials on the agenda would be postponed to a later date, and that they could not be resumed the following day due to a religious ceremony to be held at the Superior Court of Justice in honor of the death of Justice Paulo de Tarso Sanseverino.

Therefore, taxpayers will still have to wait once again for the outcome of the trial of these actions, given that the trial was restarted due to a request for a highlight by Min. Rosa Weber, which occurred in December 2022.

With the collaboration of Davi Matos