RE 1.490.708/SP (Theme 1.367 RG)
ICMS on the transfer of goods between states
Keywords:
ICMS, Modulation of Effects, Tax LawAbstract
The article analyzes the judgment of Extraordinary Appeal 1.490.708/SP (Theme 1.367/RG), which discusses the incidence of ICMS tax on the transfer of goods between establishments of the same taxpayer in different states before 2024. The authors examine the technique of modulation of effects applied by the STF in ADC 49 and Theme 1.099/RG, arguing that the recurrent use of this mechanism in tax matters may weaken legal certainty and the taxpayer's legitimate expectations. It concludes that the stability of tax relations requires respect for the authority of precedents.
(Received: September 2025 | Accepted: October 2025)
References
BRASIL. Supremo Tribunal Federal. Ação Direta de Constitucionalidade nº 49 (ADC 49). Relator: Min. Edson Fachin. Julgado em 29.04.2021.
BRASIL. Supremo Tribunal Federal. Recurso Extraordinário nº 1.490.708/SP (Tema 1.367 RG). Relator: Min. Dias Toffoli (voto vencedor).
BRASIL. Supremo Tribunal Federal. Tema 1.099 de Repercussão Geral (RG).
BRASIL. Superior Tribunal de Justiça. Súmula nº 166.
BRASIL. Constituição da República Federativa do Brasil de 1988. Artigo 102, §2º.
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Copyright (c) 2025 Eduardo Figueiras Ismael, Julia Moura de Souza (Autor)
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