STJ Reviews Legality of Additional 1% Cofins-Importation on Zero-Rated Goods
The Superior Court of Justice (STJ) has recently referred Theme 1,380 to its repetitive-appeals docket, raising new questions about the legality of the additional 1% Cofins-Importation surcharge under Article 8, paragraph 21, of Law No. 10,865/2004. This dispute particularly impacts goods subject to a zero-contribution rate. Unlike Theme 1,047, decided by the Federal Supreme Court […]