Post by account_disabled on Feb 27, 2024 1:26:07 GMT -5
The decision of the Federal Supreme Court that the incidence of ICMS on the basic monthly telephone subscription is constitutional since October the date of publication of the case's trial minutes. This was the modulation of the effects of the decision made by the STF Plenary, by majority, in this Thursday's session. Nelson The preliminary opinion given by minister Luiz Fux Nelson prevailed in the trial Minister Luiz Fux's vote prevailed to partially accept embargoes for clarification and modulate the effects of the decision. The judge maintained that the change in the STF's jurisprudence, which previously understood that telephone subscription was an infraconstitutional issue, would require the definition of a time frame for it to come into effect, in order to preserve legal security and social interest.
The rapporteur of the case, Minister Alexandre de Moraes, was unsuccessful in denying the embargoes, as he understood that it was not a case of modulation. 2016 Judgment The STF's understanding was established in an extraordinary appeal judgment in which the state of Rio Grande do Sul questioned the ruling of the local Court of Justice in favor of Oi. The rapporteur Chinese Europe Phone Number List of the case, minister Teori Zavascki, who died in 2017, highlighted that the telephone operators themselves argued in a trial at the Superior Court of Justice that the basic monthly subscription was in itself a service. The companies presented this thesis to justify the subscription charge, and the argument was accepted. Zavascki recalled, in the 2016 session, that the time had come to accept what was defended.
You cannot want the best of both worlds: considering the charge legitimate because it is a service, and considering that ICMS is not applicable because it is not a service. It is an insurmountable contradiction", stated the judge. The rapporteur's vote to grant the appeal of the state of Rio Grande do Sul was accompanied by a majority, defeated by ministers Luiz Fux and Ricardo Lewandowski, for whom the subscription does not pay for communication services, but only the provision of access to the network, not being hypothesis of ICMS incidence. The company maintained in the process that the monthly subscription is a means of providing the telephone service, and not the service itself, and is therefore immune to taxation.
The rapporteur of the case, Minister Alexandre de Moraes, was unsuccessful in denying the embargoes, as he understood that it was not a case of modulation. 2016 Judgment The STF's understanding was established in an extraordinary appeal judgment in which the state of Rio Grande do Sul questioned the ruling of the local Court of Justice in favor of Oi. The rapporteur Chinese Europe Phone Number List of the case, minister Teori Zavascki, who died in 2017, highlighted that the telephone operators themselves argued in a trial at the Superior Court of Justice that the basic monthly subscription was in itself a service. The companies presented this thesis to justify the subscription charge, and the argument was accepted. Zavascki recalled, in the 2016 session, that the time had come to accept what was defended.
You cannot want the best of both worlds: considering the charge legitimate because it is a service, and considering that ICMS is not applicable because it is not a service. It is an insurmountable contradiction", stated the judge. The rapporteur's vote to grant the appeal of the state of Rio Grande do Sul was accompanied by a majority, defeated by ministers Luiz Fux and Ricardo Lewandowski, for whom the subscription does not pay for communication services, but only the provision of access to the network, not being hypothesis of ICMS incidence. The company maintained in the process that the monthly subscription is a means of providing the telephone service, and not the service itself, and is therefore immune to taxation.