[Free translation]
The Supreme Federal Court rendered a final decision, considering the inclusion in the calculation base of the IPI of unconditionally granted discounts unconstitutional.
Due to this decision, the Federal Senate published Resolution No. 1/17 to SUSPEND the application of paragraph 2 of art. 14 of Law No. 4,502 / 64, which included the inclusion of unconditional discounts in the IPI calculation base. This legal provision corresponds to paragraph 3 of article 190 of the IPI Regulation.
Thus, as of yesterday, IPI taxpayers no longer need to pay IPI on unconditional rebates.
