Receita vai contra decisão do STJ e proíbe crédito de Cofins

Receita vai contra decisão do STJ e proíbe crédito de Cofins

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Em nova norma, o fisco diz que se o frete na exportação de mercadorias é isento de imposto, as empresas não podem se aproveitar do creditamento

A Receita Federal, por meio da solução de consulta nº 99007, definiu que as empresas de transporte não podem receber créditos da Contribuição para Financiamento da Seguridade Social (Cofins) por mercadoria exportada o que, na opinião de advogados, entra em conflito com a jurisprudência do Superior Tribunal de Justiça (STJ).

De acordo com o tributarista do Chamon Santana Advogados (CSA), Felipe Peralta Andrade, a Primeira Seção do STJ, ao julgar o conceito de insumo para apuração de créditos tributários, considerou o frete como algo que não faz parte dos insumos, de modo que seria sim possível que a companhia recebesse créditos a partir da operação. “Há uma lista que permite tomar crédito para revenda, com itens como energia elétrica, água, aluguel e o próprio frete”, afirma o especialista.

Segundo Andrade, a questão deve ser judicializada, com boa chance de êxito para os contribuintes que questionarem a aplicação do entendimento da Receita devido ao precedente aberto pelo tribunal. “Este é um assunto que já não era claro dentro da Receita. Houve muito debate interno antes da edição dessa norma”, avalia. “A discussão, mesmo fora da questão do STJ, já é muito boa para que o contribuinte discuta esse crédito perante o [Conselho Administrativo de Recursos Fiscais] Carf.”

A Receita apontou na sua solução de consulta, quando questionada por contribuintes, que “no regime de apuração não cumulativa, não geram direito a crédito da Cofins os valores despendidos no pagamento de transporte internacional de mercadorias exportadas, ainda que a beneficiária do pagamento seja pessoa jurídica domiciliada no Brasil”. O argumento por trás do entendimento do fisco é de que o frete internacional é isento e, portanto, não geraria crédito tributário.

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O que torna a discussão mais complexa é que a vedação nesses casos também foi construída também pela jurisprudência. Em julho de 2015, por exemplo, a 2ª Turma do STJ manteve uma decisão que negou o pedido de uma usina de álcool e açúcar em busca do reconhecimento irrestrito do direito aos créditos de Imposto sobre Produtos Industrializados (IPI) relativos a matérias-primas, produtos intermediários e material de embalagem utilizados em mercadorias exportadas. No acórdão, o relator do processo, ministro Humberto Martins, destacou que “se não houve o recolhimento do tributo atinente aos insumos, sejam eles isentos, sujeitos à alíquota zero ou não tributados, não há o que se creditar.”

Dentro deste cenário, a isenção da Cofins às operações de transporte de mercadorias para exportação está prevista na Medida Provisória 2.158/2001, em seu artigo 14. “Em relação aos fatos geradores ocorridos a partir de 1º de fevereiro de 1999, são isentas da COFINS as receitas […] da exportação de mercadorias para o exterior”, determina o texto da lei.

Casos diferentes

O sócio do Braga & Moreno Consultores e Advogados, Thiago Garbelotti avalia que os exemplos são bastante diferentes, visto que o princípio da não-cumulatividade é diferente para o IPI e para o PIS/Cofins. “De fato existe a proibição para o IPI, mas a Lei 11.033/2004 diz expressamente que as vendas com isenção de PIS/Cofins não impedem a manutenção dos créditos”, comenta o especialista.

Para ele, os contribuintes possuem bastante argumento jurídico para questionarem a Receita caso sejam proibidos de apurar créditos a partir do frete em exportações.

Fonte: Receita Federal
Data: 17 de agosto de 2018
Acesso: 17 de agosto de 2018

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