Mecanismos não judiciais de cobrança do crédito tributário

Mecanismos não judiciais de cobrança do crédito tributário

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A União, o Distrito Federal, os Estados e os municípios têm enfrentado dificuldades para equacionar o déficit público, afastar a sombra do colapso e os desastrosos efeitos da insolvência.

A queda na arrecadação de tributos em decorrência da retração econômica, a incapacidade de gerir adequadamente o dinheiro arrecadado e as políticas fiscais equivocadas não são os únicos responsáveis pela grave crise que assola o país. Agrava o cenário a rejeição da sociedade por novos tributos e o temor do controle do endividamento imposto pela Lei de Responsabilidade Fiscal (LRF), que culminou com o afastamento de diversos representantes do poder executivo.

O desequilíbrio vivenciado por todos impõe o debate sobre o tamanho desejável do Estado brasileiro, a necessidade ou não de imposição de limites aos gastos públicos (vide PEC 241/2016) e a busca de soluções criativas para fomentar o ingresso de receitas nos cofres públicos.

Neste contexto, a cobrança da dívida ativa, por meio da morosa e pouco eficiente execução judicial, tem dividido o espaço com iniciativas de parcelamentos especiais conjugados com o perdão de parte do crédito tributário, ora concedendo anistia ou a remissão para atrair os contribuintes devedores. Crescem também as hipóteses de dação em pagamento em bens imóveis e de transações realizadas entre os sujeitos ativo e passivo da obrigação tributária, todas elas previstas no Código Tributário Nacional (CTN) como meios legítimos de satisfação do crédito tributário.

Não obstante, os governos têm lançado mão de outros mecanismos não judiciais duvidosos de cobrança do crédito tributário, em especial por meio da adoção do protesto da dívida ativa e da securitização de recebíveis tributários.

O protesto da certidão de dívida ativa, mesmo após a edição da Lei nº. 12.767, de 2012 é, de acordo com a melhor doutrina, medida desnecessária e abusiva para a exigência do crédito tributário, já que certidão da dívida ativa é título que goza de presunção de certeza e liquidez. A execução fiscal prescinde do protesto. Sendo assim, tal ato representa ofensa ao princípio da legalidade, ao devido processo legal, ao contraditório e a ampla defesa.

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Reveste-se, portanto, de uma sanção de natureza política que tem o propósito de constranger o devedor a recolher o tributo à margem da execução fiscal e das garantias processuais asseguradas ao devedor. O Supremo Tribunal Federal (STF), historicamente, nunca tolerou meios coercitivos para a exigência de tributos, como pode ser observado no teor das Súmulas nº (s). 70, 323 e 547.

Para além do protesto da certidão de dívida ativa, o debate atual abarca a possível aprovação do projeto de lei complementar (PLS 204/2016), de iniciativa do Senado Federal, que trata da cessão de direitos creditórios dos entes da Federação. O projeto propõe que eles possam ceder direitos decorrentes de parcelamentos a pessoas jurídicas de direito privado, como ocorre na modalidade de securitização, praticada no mercado financeiro.

A prática consiste em converter passivos financeiros em títulos negociáveis no mercado de capitais. Em síntese, o credor cede os direitos de crédito a um terceiro que emite títulos lastreados nestes direitos e os vende no mercado financeiro. O dinheiro arrecadado é repassado ao credor originário, para pagamento pela cessão dos direitos de crédito. O devedor do crédito, por sua vez, passa a quitar a sua dívida diretamente ao terceiro, que ficará responsável por pagar os investidores, quando estes quiserem resgatar os seus títulos.

Como pode ser observado, o equilíbrio deste mercado repousa na confiança e na segurança jurídica das operações e, sobretudo, na liquidez e garantia de recebimento dos créditos negociados. A natureza do título comercializado é proporcionalmente vinculada à qualidade do crédito originalmente ofertado. É bom recordar que recentemente a má qualidade do recentemente a má qualidade do crédito hipotecário de alto risco dos EUA causou a crise do subprime em 2007 e contribuiu para desencadear a crise financeira mundial vivenciada a partir de 2008.

Sendo assim, se os Fiscos pretendem negociar com terceiros os seus créditos tributários, não podemos descurar que a qualidade do crédito tributário no Brasil é discutível, considerando que grande parte das autuações fiscais decorre da guerra fiscal, dos conflitos de competência e das ofensas estatais aos mais elementares princípios constitucionais tributários. Não raro o Judiciário decreta a inexistência do suposto crédito fiscal e muitas decisões afetam, inclusive, os parcelamentos em curso.

O que se verifica, portanto, é que apesar dos esforços do Congresso Nacional para modificar o PLS 204, de 2016 – com o objetivo de adequá-lo à LRF e à Constituição da República, o risco decorrente da má qualidade do crédito tributário no Brasil sempre será um fator determinante para o resultado da empreitada. Até quanto valerá a pena reduzir o valor do ativo em razão da má qualidade da suposta dívida negociada? Neste quesito, por óbvio, o projeto é silente.

Fonte: Valor Econômico
Data: 14 de outubro de 2016
Acesso: 14 de outubro de 2016

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