{"id":1929,"date":"2026-08-11T00:00:27","date_gmt":"2026-08-11T03:00:27","guid":{"rendered":"https:\/\/brzadvogados.com.br\/?p=1929"},"modified":"2026-08-13T09:58:17","modified_gmt":"2026-08-13T12:58:17","slug":"creditos-de-icms-produtos-intermediarios","status":"publish","type":"post","link":"https:\/\/brzadvogados.com.br\/en\/creditos-de-icms-produtos-intermediarios\/","title":{"rendered":"Topic 1,465: STF Will Decide When Intermediate Products Generate ICMS Tax Credits"},"content":{"rendered":"<p><\/p>\n<p class=\"isSelectedEnd\">The Brazilian Federal Supreme Court (STF) has recognized the general repercussion of the discussion on the use of ICMS tax credits related to intermediate products, that is, goods essential to the production process that are not physically incorporated into the final product.<\/p>\n<p class=\"isSelectedEnd\">The Plenary will define the requirements for companies to use these ICMS tax credits. The discussion concerns whether the use of these credits depends on the intermediate product being fully consumed during the production process or on being physically incorporated into the final product, in light of the provisions of the Kandir Law <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp87.htm\" target=\"_blank\" rel=\"noopener\">(Supplementary Law No. 87\/1996)<\/a> and the principle of non-cumulativity of the tax.<\/p>\n<p class=\"isSelectedEnd\">Currently, the prevailing understanding of the Superior Court of Justice (STJ) is favorable to taxpayers. The Court recognizes that companies may use ICMS tax credits on intermediate products that are essential to their core business activity, even when these items are not physically incorporated into the manufactured product.<\/p>\n<p class=\"isSelectedEnd\">The STF&#8217;s future decision may confirm, expand, or change this understanding, impacting companies across various sectors, particularly the industrial sector.<\/p>\n<p>The judgment may influence the use of ICMS tax credits, tax burden, tax planning, and the conduct of administrative and judicial disputes on the matter, in addition to guiding the resolution of similar cases throughout the country and contributing to a more uniform interpretation of tax legislation.<\/p>","protected":false},"excerpt":{"rendered":"<p>The Brazilian Federal Supreme Court (STF) has recognized the general repercussion of the discussion on the [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1930,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-1929","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-boletim-brz"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Cr\u00e9ditos de ICMS<\/title>\n<meta name=\"description\" content=\"STF decidir\u00e1 os requisitos para aproveitamento de cr\u00e9ditos de ICMS sobre produtos intermedi\u00e1rios essenciais ao processo produtivo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/brzadvogados.com.br\/creditos-de-icms-produtos-intermediarios\/\" \/>\n<meta property=\"og:locale\" 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