During a session on February 23, 2016, three out of five ministers from the 1st Panel of STJ voted in favor of the use of a different ICMS calculation basis on the sale of medicines to hospitals. The discussion arose after a tax assessment from the State of Bahia claimed that the ICMS had been underpaid since the taxpayer had used lower prices than those suggested by magazines such as “ABCFarma” and “Pharmacy Guide” and the Ministry of Finance’s Ordinance No. 37/92 which regulates the value of medicines sold to pharmacies.

The judgment was interrupted by a request for examination by minister Sérgio Kukina.