Post by virat2024 on Jan 13, 2024 23:25:20 GMT -5
Editorials: ConstitutionalTax The Manaus Free Trade Zone (ZFM) is a free trade area with differentiated treatment, so that operations carried out with companies located there are equivalent to operations abroad. In this way, the sale of fuel to a distributor located in the ZFM is equivalent to export, and therefore immune to the incidence of ICMS, as dictated by the Constitution. reproduction Confaz Agreement excludes free trade areas from tax benefits Reproduction With this understanding, the Plenary of the Federal Supreme Court declared the unconstitutionality of the prohibition on postponing the payment of ICMS on the sale of fuel to ZFM distributors.
Even so, it validated such a restriction for other free trade 电子邮件数据 areas. The virtual trial ended this Tuesday (28/2). History In the Direct Action of Unconstitutionality, the Democratic Labor Party (PDT) questioned provisions of the ICMS Agreement 10/2007 , of the National Council for Financial Policy (Confaz), which provides for the postponement of ICMS due on the purchase of anhydrous fuel ethanol (EAC) and biodiesel (B100).
EAC, when mixed with type A gasoline (produced in refineries or petrochemical plants), forms type C gasoline. B100 is used to obtain type B diesel oil, from its mixture with type A diesel oil, also produced by refineries. According to the agreement, companies that sell EAC or B100 do not need to pay ICMS on operations intended for fuel distributors. The buyer herself must pay the tax to the federated unit of origin of the goods, when reselling the fuels.
Even so, it validated such a restriction for other free trade 电子邮件数据 areas. The virtual trial ended this Tuesday (28/2). History In the Direct Action of Unconstitutionality, the Democratic Labor Party (PDT) questioned provisions of the ICMS Agreement 10/2007 , of the National Council for Financial Policy (Confaz), which provides for the postponement of ICMS due on the purchase of anhydrous fuel ethanol (EAC) and biodiesel (B100).
EAC, when mixed with type A gasoline (produced in refineries or petrochemical plants), forms type C gasoline. B100 is used to obtain type B diesel oil, from its mixture with type A diesel oil, also produced by refineries. According to the agreement, companies that sell EAC or B100 do not need to pay ICMS on operations intended for fuel distributors. The buyer herself must pay the tax to the federated unit of origin of the goods, when reselling the fuels.