PIS/COFINS – Programa de Inclusão Digital – Benefício Fiscal é Mantido pelo STJ

PIS/COFINS – Programa de Inclusão Digital – Benefício Fiscal é Mantido pelo STJ

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Fabricantes inscritos no Programa de Inclusão Digital mantêm benefício fiscal

A Associação Brasileira de Indústria Elétrica e Eletrônica (Abinee) continuará contando com isenção tributária sobre a venda a varejo dos produtos das suas associadas relacionadas ao Programa de Inclusão Digital até apreciação da tutela antecipada da ação no primeiro grau.

A decisão foi tomada pela ministra Laurita Vaz, no exercício da presidência do Superior Tribunal de Justiça (STJ), apreciando pedido de suspensão de liminar e sentença ajuizado pela Fazenda Nacional.

De acordo com os autos, a Abinee entrou com ação declaratória de inexistência de relação jurídica tributária contra a União.

A associação pedia o restabelecimento da vigência do artigo 5º da Lei 13.097/15, que instituiu regime especial de tributação, com incidência de alíquota zero do PIS e da Cofins sobre a receita bruta de produtos vendidos até 31 de dezembro de 2018.

Decisão anulada

Ao analisar o caso, o juiz federal da 8ª Vara da Seção Judiciária do Distrito Federal extinguiu o processo, sem analisar o mérito da causa, alegando que ação civil pública não seria o meio adequado para o pedido.

A decisão foi anulada pelo Tribunal Regional Federal da 1ª Região (TRF1), que ainda entendeu ser cabível a antecipação da tutela ou a manutenção do benefício, até nova análise do pedido antecipatório .

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A União entrou então com o pedido no STJ alegando ser incabível a anulação da sentença e solicitando a suspensão da liminar que garantiu a isenção fiscal. Segundo suas alegações, a decisão do TRF1 causa grave lesão à ordem pública e, ao inibir a arrecadação de valores estimados em R$ 12 bilhões, provoca uma séria lesão às finanças e à ordem pública.

Para a ministra Laurita Vaz, não há perigo de grave lesão, uma vez que a isenção somente está garantida até nova apreciação do pedido inicial de antecipação da tutela pelo juiz de primeiro grau.

A vice-presidente do tribunal, exercendo a Presidência, afirmou ainda que “se trata de um benefício fiscal vigente há quase dez anos, não devendo prosperar a alegação de perda de arrecadação, considerando a alíquota zero no período citado”.

Benefício legal

A discussão nos autos diz respeito à revogação da alíquota zero do PIS e da Cofins sobre a venda de aparelhos de informática.

O benefício foi estabelecido pelo Programa de Inclusão Digital, instituído pela Lei 11.196/05 e prorrogado pela Lei 13.097/15 até o fim do ano de 2018.

O principal objetivo do programa é difundir a acessibilidade à tecnologia. Com o benefício fiscal concedido às empresas fabricantes de produtos eletrônicos, o consumidor pode adquirir equipamentos por preço mais baixo.

STJ – 01.08.2016 – SLS 2161

Fonte: Guia Tributário
Data: 02 de agosto de 2016
Acesso em: 05 de agosto de 2016

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