Ministros julgam devolução de imposto em substituição tributária

Ministros julgam devolução de imposto em substituição tributária

Por |

O Supremo Tribunal Federal (STF) recomeçou do zero o julgamento de um tema que está na pauta dos ministros há mais de dez anos. Eles analisam, em recurso com repercussão geral, se Estados devem devolver às empresas o ICMS recolhido a mais por meio do sistema de substituição tributária.

Nesse regime, uma companhia antecipa o pagamento do imposto para todas as empresas que fazem parte da cadeia produtiva. Caso, por exemplo, dos setores de automóveis, bebidas, combustíveis e farmacêutico. O cálculo do tributo se baseia em um valor de venda pré-estipulado (presumido). Por essa razão, é que se discute se o contribuinte teria direito à diferença quando o produto é comercializado ao consumidor final abaixo do valor presumido.

Apenas o relator, ministro Edson Fachin, votou e foi favorável à restituição. O julgamento deverá ser retomado na próxima quarta-feira. No processo, há outros 11 Estados como parte interessada (amicus curiae). Anteriormente, o tema começou a ser analisado por meio de duas ações diretas de inconstitucionalidade (Adins). O julgamento delas está empa

O julgamento delas está empatado desde 2007. Os processos discutem leis de São Paulo e Pernambuco e foram sobrestados em 2010 para serem julgados com a repercussão geral – que envolve o Estado de Minas Gerais e a Parati Petróleo.

Para as Adins, falta apenas o voto do ministro Roberto Barroso, que deverá ser aplicado aos três processos. Na prática, portanto, os julgamentos poderão ter resultados diferentes, pois cinco ministros que votaram nas Adins já se aposentaram – Eros Grau, Nelson Jobim, Sepúlveda Pertence, Ellen Gracie e Cezar Peluso. No entanto, a presidente da Corte, ministra Cármen Lúcia, afirmou que, para orientar outros julgamentos, deverá prevalecer a tese a ser fixada na repercussão geral.

Powered by Rock Convert

A discussão é relevante porque praticamente todos os Estados adotam a substituição tributária. “Temos na substituição tributária uma das principais fontes de arrecadação, com menor custo”, afirma o procurador-geral de Pernambuco, Sérgio Augusto Santana.

Para o relator da repercussão geral, ministro Edson Fachin, a restituição do excesso atende ao princípio que veda o enriquecimento sem causa. O relator propôs a aprovação da tese: “de acordo com o artigo 150, parágrafo 7 da Constituição Federal, há direito à restituição do imposto pago antecipadamente sempre que o fato gerador presumido não se concretizar empiricamente. O que se dá nas hipóteses em que o fato gerador definitivo se realiza de forma distinta daquela tributada na etapa inicial do ciclo produtivo”.

Fachin destacou ainda que seu voto representaria uma “reescrita parcial” de um precedente do Supremo. Em 2002, os ministros decidiram em Adin, que o fato gerador presumido do ICMS se reveste de caráter definitivo. Por esse motivo, o ministro propôs uma modulação para que o precedente seja aplicado aos litígios judiciais submetidos à repercussão geral e a casos futuros após a decisão.

O julgamento deve ser retomado na próxima semana com o voto do ministro Luís Roberto Barroso.

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

Qual sua nota sobre esse conteúdo?

Clique e avalie

Nota: / 5. Avaliações:

Powered by Rock Convert

Participe da discussão

  1. Avatar
  2. Avatar
  3. Avatar
  4. Avatar
  5. Avatar
  6. Avatar

222 comentários

  1. I am the proprietor of JustCBD Store label (justcbdstore.com) and am looking to grow my wholesale side of company. I really hope that someone at targetdomain share some guidance 🙂 I considered that the most ideal way to do this would be to reach out to vape shops and cbd retail stores. I was hoping if someone could suggest a trusted web-site where I can buy CBD Shops Business Data I am currently considering creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not sure which one would be the best solution and would appreciate any guidance on this. Or would it be easier for me to scrape my own leads? Ideas?

  2. Nice post. I learn something new and challenging on sites I stumbleupon on a daily basis. It’s always useful to read through articles from other writers and use a little something from other sites.

  3. I blog frequently and I truly appreciate your content. Your article has really peaked my interest. I will book mark your site and keep checking for new information about once per week. I opted in for your RSS feed as well.

  4. I blog quite often and I truly appreciate your content. This article has really peaked my interest. I will bookmark your website and keep checking for new information about once a week. I opted in for your RSS feed too.

  5. I really love your site.. Excellent colors & theme. Did you develop this amazing site yourself? Please reply back as I’m planning to create my own personal site and would love to know where you got this from or what the theme is called. Appreciate it!

  6. The very next time I read a blog, Hopefully it doesn’t disappoint me just as much as this particular one. I mean, I know it was my choice to read, however I genuinely thought you’d have something useful to talk about. All I hear is a bunch of whining about something you could possibly fix if you were not too busy looking for attention.

  7. This is the perfect web site for anybody who wants to understand this topic. You understand a whole lot its almost hard to argue with you (not that I personally would want to…HaHa). You certainly put a fresh spin on a subject that’s been discussed for decades. Great stuff, just wonderful!

  8. Hi there! I could have sworn I’ve been to this web site before but after browsing through a few of the posts I realized it’s new to me. Anyways, I’m certainly delighted I came across it and I’ll be book-marking it and checking back frequently!

  9. I would like to thank you for the efforts you have put in writing this blog. I really hope to view the same high-grade blog posts by you in the future as well. In fact, your creative writing abilities has encouraged me to get my own blog now 😉

  10. An interesting discussion is worth comment. I think that you ought to publish more about this topic, it might not be a taboo matter but typically people do not discuss such issues. To the next! Best wishes!!

  11. After exploring a number of the blog posts on your website, I truly appreciate your way of blogging. I book marked it to my bookmark webpage list and will be checking back in the near future. Please visit my website too and tell me what you think.

  12. You’re so cool! I don’t believe I’ve truly read through something like that before. So good to find another person with a few unique thoughts on this subject matter. Seriously.. many thanks for starting this up. This website is one thing that’s needed on the internet, someone with a bit of originality!

  13. Hi there! This article couldn’t be written much better! Going through this post reminds me of my previous roommate! He constantly kept talking about this. I am going to send this article to him. Fairly certain he will have a great read. I appreciate you for sharing!

  14. After looking at a number of the articles on your website, I really like your way of writing a blog. I added it to my bookmark webpage list and will be checking back in the near future. Take a look at my website as well and let me know how you feel.

  15. Hello there, I think your site could possibly be having web browser compatibility problems. Whenever I look at your blog in Safari, it looks fine however when opening in Internet Explorer, it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Other than that, fantastic blog!

  16. After exploring a handful of the articles on your website, I truly appreciate your way of blogging. I book-marked it to my bookmark webpage list and will be checking back in the near future. Please visit my website as well and tell me what you think.

  17. Hello there, I believe your website could be having internet browser compatibility issues. When I look at your site in Safari, it looks fine however, if opening in Internet Explorer, it has some overlapping issues. I simply wanted to give you a quick heads up! Besides that, fantastic blog!

  18. Can I just say what a relief to discover somebody that really knows what they’re talking about online. You actually understand how to bring an issue to light and make it important. A lot more people have to look at this and understand this side of your story. I was surprised that you aren’t more popular given that you most certainly have the gift.

  19. The next time I read a blog, I hope that it doesn’t disappoint me as much as this one. I mean, I know it was my choice to read, but I really believed you’d have something helpful to say. All I hear is a bunch of complaining about something you could possibly fix if you weren’t too busy looking for attention.

  20. Howdy, I think your web site could possibly be having browser compatibility issues. When I take a look at your web site in Safari, it looks fine but when opening in IE, it’s got some overlapping issues. I simply wanted to give you a quick heads up! Besides that, excellent blog!

  21. I truly love your website.. Great colors & theme. Did you make this amazing site yourself? Please reply back as I’m trying to create my very own website and want to find out where you got this from or what the theme is named. Many thanks!

  22. Right here is the right blog for everyone who wishes to understand this topic. You know so much its almost tough to argue with you (not that I really will need to…HaHa). You certainly put a brand new spin on a subject that has been discussed for a long time. Wonderful stuff, just wonderful!

  23. I have to thank you for the efforts you have put in writing this site. I am hoping to check out the same high-grade blog posts by you later on as well. In truth, your creative writing abilities has motivated me to get my own website now 😉

  24. Oh my goodness! Awesome article dude! Thank you, However I am going through issues with your RSS. I don’t know why I am unable to join it. Is there anyone else getting the same RSS issues? Anyone who knows the answer can you kindly respond? Thanks!!

  25. Hi, I do believe this is an excellent site. I stumbledupon it 😉 I will come back yet again since i have bookmarked it. Money and freedom is the greatest way to change, may you be rich and continue to help others.

  26. I have been surfing online more than 4 hours today, yet I never found any interesting article like yours. It is pretty worth enough for me. In my view, if all webmasters and bloggers made good content as you did, the web will be much more useful than ever before.|

  27. Howdy! I could have sworn I’ve been to this blog before but after looking at some of the posts I realized it’s new to me. Regardless, I’m certainly delighted I found it and I’ll be book-marking it and checking back often!

  28. Achieving your fitness goals does not have to require a certified personal trainer or an expensive gym memberships, especially when you have the budget and the space to consider practically every workout machine in the market.

  29. After exploring a handful of the blog posts on your web page, I seriously appreciate your technique of writing a blog. I saved it to my bookmark site list and will be checking back soon. Take a look at my web site too and let me know what you think.

  30. We tested coffee makers for the water temperature during the brew cycle and the brewing time as well as the temperature of the coffee at the end of brewing and during the keep warm cycle. In addition, we evaluated each brewer’s ease of use, including how easy it was to read and use the controls, access the water tank and brew basket, read the markings on the tank and carafe, whether or not it had automatic keep warm and shut off cycles, and the ease of cleaning the carafe.

  31. I am really enjoying the theme/design of your website. Do you ever run into any browser compatibility issues? A small number of my blog audience have complained about my site not operating correctly in Explorer but looks great in Safari. Do you have any tips to help fix this problem?|

  32. Right here is the right webpage for anybody who hopes to find out about this topic. You realize so much its almost hard to argue with you (not that I personally would want to…HaHa). You certainly put a brand new spin on a subject which has been discussed for a long time. Excellent stuff, just wonderful!

  33. I blog often and I truly thank you for your information. This great article has really peaked my interest. I’m going to bookmark your site and keep checking for new information about once per week. I opted in for your Feed too.

  34. Right here is the right webpage for everyone who hopes to understand this topic. You understand so much its almost hard to argue with you (not that I really will need to…HaHa). You definitely put a brand new spin on a subject which has been discussed for decades. Great stuff, just excellent!

  35. An interesting discussion is definitely worth comment. I think that you need to write more about this subject, it may not be a taboo matter but generally people don’t discuss such issues. To the next! Cheers!!

  36. I want to get across my love for your generosity giving support to folks that require help on that situation. Your very own dedication to passing the message all through appeared to be certainly good and has constantly permitted workers like me to achieve their goals. The informative publication can mean a whole lot a person like me and especially to my office colleagues. Many thanks; from everyone of us.

  37. Can I simply just say what a comfort to discover someone that really understands what they are talking about over the internet. You certainly know how to bring an issue to light and make it important. A lot more people should check this out and understand this side of the story. I can’t believe you are not more popular since you surely have the gift.

  38. Yesterday, while I was at work, my sister stole my iPad and tested to see if it can survive a twenty five foot drop, just so she can be a youtube sensation. My apple ipad is now broken and she has 83 views. I know this is completely off topic but I had to share it with someone!

  39. Hello, Neat post. There’s an issue along with your web site in web explorer, may test this? IE still is the marketplace chief and a big component of other folks will leave out your great writing because of this problem.|

  40. Hi, I do believe your site could be having internet browser compatibility problems. When I take a look at your website in Safari, it looks fine however, when opening in Internet Explorer, it has some overlapping issues. I just wanted to provide you with a quick heads up! Other than that, wonderful blog!

  41. I’m pretty pleased to find this page. I want to to thank you for ones time for this particularly wonderful read!! I definitely appreciated every bit of it and i also have you book marked to check out new stuff in your web site.

  42. This is the right site for everyone who wishes to find out about this topic. You know a whole lot its almost hard to argue with you (not that I really will need to…HaHa). You definitely put a new spin on a topic that has been written about for years. Wonderful stuff, just great!

  43. You are so cool! I do not suppose I’ve truly read something like this before. So great to discover another person with genuine thoughts on this topic. Really.. many thanks for starting this up. This site is something that is needed on the web, someone with a bit of originality!

  44. I’d like to thank you for the efforts you have put in writing this site. I’m hoping to see the same high-grade content from you later on as well. In fact, your creative writing abilities has inspired me to get my own blog now 😉

  45. An outstanding share! I have just forwarded this onto a colleague who has been doing a little research on this. And he actually ordered me dinner because I discovered it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending time to talk about this matter here on your internet site.

  46. Oh my goodness! Impressive article dude! Many thanks, However I am encountering issues with your RSS. I don’t know why I am unable to subscribe to it. Is there anybody getting similar RSS issues? Anyone that knows the solution will you kindly respond? Thanks!!

  47. I blog often and I really thank you for your information. Your article has truly peaked my interest. I’m going to take a note of your site and keep checking for new details about once a week. I subscribed to your Feed too.

  48. You are so interesting! I do not believe I’ve truly read something like this before. So good to find another person with some original thoughts on this subject. Seriously.. thanks for starting this up. This site is one thing that is required on the web, someone with some originality!

  49. Can I simply just say what a comfort to discover an individual who genuinely knows what they are talking about on the internet. You certainly know how to bring a problem to light and make it important. A lot more people must look at this and understand this side of the story. I was surprised that you are not more popular given that you certainly possess the gift.

  50. After looking at a few of the articles on your web site, I truly like your way of writing a blog. I book marked it to my bookmark webpage list and will be checking back in the near future. Please visit my web site as well and tell me what you think.

  51. I seriously love your site.. Very nice colors & theme. Did you build this site yourself? Please reply back as I’m hoping to create my own personal blog and want to learn where you got this from or what the theme is called. Thank you!

  52. Do you have a spam issue on this site; I also am a blogger, and I was wanting to know your situation; many of us have developed some nice procedures and we are looking to trade strategies with others, why not shoot me an email if interested.|

  53. Oh my goodness! Impressive article dude! Thank you, However I am going through problems with your RSS. I don’t understand the reason why I can’t subscribe to it. Is there anybody else having the same RSS problems? Anyone that knows the solution will you kindly respond? Thanx!!

  54. An interesting discussion is definitely worth comment. I do think that you should publish more on this issue, it might not be a taboo subject but generally people don’t speak about these subjects. To the next! Cheers!!

  55. Having read this I believed it was rather enlightening. I appreciate you finding the time and effort to put this information together. I once again find myself personally spending a significant amount of time both reading and commenting. But so what, it was still worth it!

  56. Sweet blog! I found it while browsing on Yahoo News. Do you have any tips on how to get listed in Yahoo News? I’ve been trying for a while but I never seem to get there! Appreciate it|

  57. Having read this I believed it was rather informative. I appreciate you spending some time and energy to put this information together. I once again find myself personally spending way too much time both reading and commenting. But so what, it was still worth it!

  58. Having read this I thought it was very enlightening. I appreciate you spending some time and effort to put this information together. I once again find myself spending a lot of time both reading and posting comments. But so what, it was still worthwhile!

  59. Right here is the right web site for anybody who really wants to understand this topic. You know a whole lot its almost hard to argue with you (not that I really would want to…HaHa). You certainly put a fresh spin on a topic that has been written about for years. Great stuff, just wonderful!

  60. Great article! This is the kind of information that are supposed to be shared across the net. Shame on the seek engines for no longer positioning this submit higher! Come on over and talk over with my site . Thank you =)|

  61. I am extremely inspired with your writing abilities and also with the layout on your weblog. Is this a paid subject matter or did you modify it yourself? Either way stay up the nice quality writing, it’s rare to peer a great weblog like this one today..|

  62. Hello there! This article couldn’t be written any better! Going through this article reminds me of my previous roommate! He always kept preaching about this. I will send this information to him. Pretty sure he’s going to have a great read. I appreciate you for sharing!

  63. Woah! I’m really loving the template/theme of this site. It’s simple, yet effective. A lot of times it’s hard to get that “perfect balance” between superb usability and appearance. I must say that you’ve done a awesome job with this. In addition, the blog loads super fast for me on Internet explorer. Superb Blog!

  64. I have been exploring for a bit for any high quality articles or weblog posts in this sort of space . Exploring in Yahoo I ultimately stumbled upon this site. Reading this info So i am happy to express that I’ve an incredibly excellent uncanny feeling I discovered just what I needed. I such a lot without a doubt will make certain to do not omit this website and give it a look regularly.|

  65. Hello there! I could have sworn I’ve been to this web site before but after looking at some of the articles I realized it’s new to me. Anyways, I’m definitely pleased I discovered it and I’ll be bookmarking it and checking back frequently!

  66. Howdy, I think your website may be having internet browser compatibility issues. Whenever I take a look at your web site in Safari, it looks fine but when opening in I.E., it has some overlapping issues. I just wanted to give you a quick heads up! Other than that, fantastic blog!

  67. Great work! That is the kind of information that are meant to be shared across the net. Shame on the search engines for not positioning this publish upper! Come on over and talk over with my site . Thanks =)|

Deixe um comentário

O seu endereço de e-mail não será publicado.

Open chat
Fale com o Consultor!
Olá, como podemos ajudar?
Powered by