TJ/SP maintains ICMS credits on the transfer of goods

After the consolidation of the thesis arising from Theme 1,099 by the Federal Supreme Court (STF), through which it was established that ICMS is not levied on the transfer of goods between establishments of the same taxpayer located in different states, the 9th Public Law Chamber of the Court of Justice of São Paulo (TJ/SP) decided that ICMS credits should be maintained on the transfer of goods between establishments of the same taxpayer.

In summary, the decision of the TJ/SP was that although ICMS is not levied on the transfer of goods between establishments of the same taxpayer, ICMS credits relating to the entry of goods should not be reversed, since this is not a case of exemption or non-incidence to justify the prohibition of crediting.