Drop-down E-Commerce clause Wins First Battle Against new rules

The Supreme Court (STF) granted an injunction suspending the new clause of the ICMS agreement nº 93/2015, which requires the Smes Confaz simple to follow the new rules of the ICMS, which increased its taxes on 74% and carried a bureaucratic paraphernalia for the payment of the tax. Although reach businesses of all sectors and sizes, the ninth clause of Confaz onerava mainly SMEs e-commerce. Many of them had already suspended Interstate sales in an attempt to keep the payment of taxes in simplified form.
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The injunction was obtained after the OAB filed a direct action of Unconstitutionality by the SUPREME COURT, with the support of Sebrae, the Brazilian Chamber of Commerce (camara-e.net), E-commerce, Brazil and others, arguing that the new rules violate the Constitution and affront the specific legislation for Simple businesses. The Confaz can enter with appeal to overturn the injunction, but the suspension of the provision indicates that it is still possible to create a legal framework that not only comply with the law, but also allow SMEs continue to develop.