The Charging in Advance of Differential Rate of Tax on Goods and Services (So-called ICMS “Antecipatory DIFAL”) and the Duty of Coherence in the Ruling of the Theme n. 517 of General Repercussion of the Supreme Court

Abstract

This paper aims to analyze the coherence in the ruling of the Theme n. 517 of General Repercussion of the Brazilian Supreme Court, which concerns the charging of differential rate of the Tax on Goods and Services to companies that opted for the Simplified Taxation System. In this study, the fundamental aspects of the anticipatory “DIFAL” will be addressed, mainly under the scope of the recent cases ruled by the Supreme Court on themes that have direct connection with Theme n. 517 of General Repercussion. Thus, the aim of this paper is to analyze the coherence and consistency between the reasons adopted by the Court in these cases, as well as to evaluate the conformity to Brazilian Constitutional order of such charging in advance of this tax imposition.