On 17 September 2014, Brazil's Supreme Federal Court issued its decision confirming a preliminary decision earlier in the year that additional value-added tax (VAT) charges on interstate online sales is unconstitutional.
Under the federal constitution of Brazil, the interstate online sales of goods should be subject to VAT in the state of origin. However, 18 Brazilian states signed Protocol 21 in April 2011, which allowed states to charge additional VAT on online sales when the end consumer …