STF will resume trial on ICMS taxation on software


The trial of ADI 1945, which discusses ICMS taxation on operations with software by electronic data transfer, was rescheduled for October 28.

In May 2020, Justice Cármen Lúcia (rapporteur) voted to dismiss ADI 1945, recognizing the constitutionality of the ICMS requirement in the event provided for by the Mato Grosso law, followed by Justice Edson Fachin. The process was then removed of the agenda due to the request of Justice Dias Toffoli.

Finally, it is worth mentioning that ADI 5659 (rapporteur Dias Toffoli) also has a trial scheduled for the October 28 trial session. The case deals with a matter similar to ADI 1945.

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