The Superior Court of Justice (STJ) allowed the crediting of the difference in ICMS overpayment under the forward tax substitution regime. The transaction analyzed in the case had an actual sales value lower than the presumed tax basis.

Although the decision was not handed down by unanimous vote, the prevailing understanding was that, if the taxable event occurred with a lower calculation basis than that assumed under the tax substitution regime, there is no need to prove who assumed the financial burden, for the taxpayer to be entitled to credit.

Therefore, the taxpayer who promotes the departure of goods that are sold at a price lower than that which served as the basis for the ICMS-S may claim the right to credit in court.