Investigations on default on payment of ICMS increase

Since 2019, the Brazilian Federal Supreme Court considers the non-payment of the ICMS tax declared by taxpayers a crime. Since then there has been an increase in the number of investigations by State Public Prosecutor Offices resulting from this decision. The partner Rodrigo Prado gave an interview to Folha de S. Paulo on the effects of this Federal Supreme Court measure. According to our tax lawyer, it is necessary to prove that the taxpayer acted in bad faith for the crime to be established.

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