In a decision issued 23 February 2017, the Brazilian Supreme Federal Court ruled on whether the constitutional exemption for non-profit organizations extends to the state value added tax (ICMS) on supplies made to a non-profit organization. The case involved supplies made to a hospital in Muriaé, Brazil.
According to the Court, the exemption granted to non-profits does not extend to ICMS. The Court found that constitutional exemption for non-profits applies to the taxpayer in law (legal ta…