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Legal Update

Brazil: Superior Court of Justice Judges ICMS Calculation Basis Related to the Sale of Medicines to Hospitals

26 February 2016
Tauil & Chequer Legal Update

During a session on February 23, 2016, three out of  five ministers from the 1st Panel of STJ voted in favor of the use of a different ICMS calculation basis on the sale of medicines to hospitals. The discussion arose after a tax assessment from the State of Bahia claimed that the ICMS had been underpaid since the taxpayer had used lower prices than those suggested by magazines such as “ABCFarma” and “Pharmacy Guide” and the Ministry of Finance’s Ordinance No. 37/92 which regulates the value of medicines sold to pharmacies.

The judgment was interrupted by a request for examination by minister Sérgio Kukina.


  • Carolina M. Bottino
    T +55 21 2127 4217
  • Diana Castro
    T +55 21 2127 4252

Related People

  • Ivan Tauil
    T + 55 21 2127 4213
  • Guido Vinci
    T +55 21 2127 4230
  • Eduardo Maccari Telles
    T + 55 21 2127 4229
  • Ana Luiza Martins
    T +55 11 2504 4626
  • Celso Grisi
    T +55 11 2504 4671
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