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Pedro Colarossi Jacob on Muck Rack

Pedro Colarossi Jacob

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Articles

TJ/MG afasta restrições ao ressarcimento de ICMS-ST

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By Marcelo Marques Roncaglia, Pedro Colarossi Jacob
| Migalhas Verified
Conforme previsto na legislação em âmbito nacional e reconhecido pela jurisprudência, é assegurado ao contribuinte substituído do ICMS o direito à restituição da quantia paga caso não se realize o fato gerador presumido do imposto, inclusive nos casos de pagamento a maior em função de a base de cálculo presumida ser superior a base de cálculo real.
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