Bruno Calfat Advogados, represents a beverage company in a tax enforcement action brought by the State Treasury of Rio de Janeiro, seeking the collection of the historical amount of BRL 4,4 million in ICMS-ST (Tax on Circulation of Goods and Services – Tax Substitution).
In its defense, the company filed a motion to stay the tax enforcement proceedings, which was denied by the 11th Public Finance Court of the Rio de Janeiro State Court.
Against this ruling, the beverage company filed an appeal, which was partially granted by the 4th Panel of Public Law of the Rio de Janeiro State Court. The court recognized the nullity of the lower court’s decision due to the necessity of evaluating the concept of the value-added margin and the related arguments—issues which, according to the court, could completely change the merits of the ruling.