The Federal Supreme Court (STF) scheduled for tomorrow (14) an extraordinary 24-hour virtual session to judge whether or not to ratify an agreement between states, the Union and Congress on the exemption of the Tax on Circulation of Goods and Services (ICMS) on fuels .
The agreement was reached on December 2, when representatives of the states, the Federal District and the Union agreed to maintain the essentiality of diesel, natural gas and cooking gas. As a result, the ICMS levied on these products is limited to the general tax rate, somewhere between 17% and 18%, depending on the federative unit.
Gasoline was left out, and the ICMS on this oil derivative could exceed the general tax rate. The states’ argument prevailed that the item is not essential, since it is the people with the highest purchasing power who own cars, and they are the ones who benefit most from any exemption on the product.
Two actions are pending in the Supreme Court that question the two complementary laws that changed the system for charging ICMS on fuel and established a ceiling for the tax. The terms of the agreement were discussed in conciliation conducted by the office of Minister Gilmar Mendes, rapporteur for the processes.
If the ratification of the agreement is endorsed by the other ministers of the Supreme Court, the decision must be forwarded to Congress so that adjustments can be made to complementary laws 192/2022 and 194/2022.
The judgment on the matter in the Supreme Court was also discussed at a meeting of the National Forum of Governors, which began this Tuesday morning (13), at the Buriti Palace, seat of the district government, and also by videoconference.
There are still other lawsuits on the collection of ICMS pending before the Supreme Court, through which the states and the Federal District are also seeking compensation for the billionaire loss in revenue caused by the ICMS ceiling on fuel.
Yesterday (12), the President of the STF, Minister Rosa Weber, undertook in a meeting with 15 governors, including those elected and some at the end of their term, to schedule for face-to-face judgment the actions dealing with the Tax Rate Differential on Circulation of Goods and Services (Difal/ICMS).
Also on Monday (12), Rosa Weber asked to highlight the three direct actions of unconstitutionality on the subject, which were guided in the virtual plenary, forcing the traditional analysis in plenary. In a note, the minister said that “it serves the governments and the population of the states, which will also be affected”.
