Taxation of ICMS incentives: following binding precedent and the law is not a “thesis”
Charles W. McNaughtonConjur · Jul 2, 2026
Originally published on Conjur on Jul 2, 2026. Atualidades Tributárias column, ConjurRead on Conjur
In 1 minute
- The regime of article 30 of Law 12,973/14, before its repeal by Law 14,789/23, also covers ICMS exemptions and tax-base reductions, not only presumed credits.
- Excluding these benefits from corporate income tax (IRPJ and CSLL) for those periods applies the STJ’s binding Theme 1,182 and the law; it is not a “thesis” or a planning scheme.
- Demanding requirements not found in the law runs against binding precedent and legal certainty.
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