Comissão aprova cobrança de ICMS sobre importação para estado da empresa destinatária

Comissão aprova cobrança de ICMS sobre importação para estado da empresa destinatária

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A Comissão de Finanças e Tributação da Câmara dos Deputados aprovou o Projeto de Lei Complementar (PLP) 576/10, do deputado Carlos Bezerra (PMDB-MT), que passa a cobrança do Imposto sobre Circulação de Mercadorias e Serviços (ICMS) na operação de importação para responsabilidade do estado onde se localizar o domicílio ou o estabelecimento do destinatário da mercadoria ou bem.

A proposta altera a Lei Kandir (Lei Complementar 87/96), que hoje atribui a cobrança do ICMS ao estado onde ocorrer a entrada física da mercadoria, o que beneficia as unidades que possuem portos e aeroportos de grande movimentação, como São Paulo e Paraná.

Segundo o autor, o dispositivo da Lei Kandir está em desacordo com a Constituição, que prevê a arrecadação do ICMS pelo estado onde estiver a empresa responsável pela compra da mercadoria. Bezerra disse que o STF já julgou ações com base nessa regra.

O relator na comissão, deputado Izalci Lucas (PSDB-DF), disse que a proposta corrige uma impropriedade na Lei Kandir. “Trata-se de uma proposição de relevante interesse público.”

Tramitação
O projeto ainda será analisado em regime de prioridade pela Comissão de Constituição e Justiça e de Cidadania, antes de ser votado pelo Plenário.

ÍNTEGRA DA PROPOSTA:

Reportagem – Tiago Miranda
Edição – Marcelo Oliveira
Fonte: Agência Câmara Notícias
Data: 09 de dezembro de 2016
Acesso: 16 de dezembro de 2016

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