STF começa a analisar aumento da Cofins

STF começa a analisar aumento da Cofins

Por |

Por Beatriz Olivon

O Supremo Tribunal Federal (STF) começou a julgar a validade da majoração da alíquota da Cofins para as empresas que estão no lucro real e no regime de não cumulatividade, estabelecida pela Lei nº 10.833, de 2003. Por ora, há cinco votos pela constitucionalidade da lei e um contrário, de um total de onze ministros. O julgamento foi suspenso por pedido de vista do ministro Dias Toffoli.

A decisão sobre a discussão pode ter um impacto financeiro de cerca de R$ 200 bilhões se os ministros decidirem pelo pior cenário para a União: inconstitucionalidade da lei com a possibilidade de os efeitos da decisão retroagirem para os últimos cinco anos. Além de afetar a arrecadação dos próximos anos, segundo a Procuradoria-Geral da Fazenda Nacional (PGFN).

O assunto está sendo julgado com repercussão geral, portanto, a decisão servirá se precedente para as instâncias inferiores. Há 600 processos sobrestados aguardando o julgamento.

A Lei nº 10.833, de 2003, alterou a alíquota da Cofins de 3,5% para 7,6% para as empresas que estão no regime não cumulativo (em regra, as que apuram o IRPJ com base no lucro real). Como a lei estabeleceu a possibilidade de creditamento, a Fazenda entende que não foi feita uma modificação prejudicial às companhias, uma vez que poderiam se beneficiar da compensação.

Após a edição da lei, porém, algumas companhias alegaram ter sido prejudicadas. Empresas que têm a maior parte de seus custos com mão de obra, por exemplo, costumam alegar que não foram beneficiadas pelo creditamento.

Powered by Rock Convert

O caso concreto envolve a Geyer Medicamentos. Para o advogado da empresa, Fábio Martins de Andrade, a forma como foi feita a instituição da Cofins não cumulativa foi um “desvio de rota”, que implicou aumento de carga tributária. Segundo o advogado, a intenção da lei não era majorar, mas alguns setores ficaram fora do creditamento e, na prática, foram prejudicados.

O procurador Miquerlam Cavalcante, da Fazenda Nacional (PGFN), afirmou, porém, que a legislação oferece aos contribuintes a opção de não se submeterem ao regime não cumulativo. “Elas podem optar pelo lucro presumido, saindo do sistema da não cumulatividade”, disse. Segundo o procurador, o julgamento é um precedente para outros temas de direito tributário semelhantes que aguardam julgamento no Supremo e tratam da não cumulatividade de contribuições.

No julgamento, os ministros discutiram alguns aspectos da lei. Um dos pontos analisados foi a possibilidade de a majoração ter sido feita por meio de medida provisória (nº 135, de 2003) posteriormente convertida em lei, e não por lei complementar. Outro ponto questionado foi a isonomia. Segundo alguns contribuintes, a lei criaria um regime mais benéfico a algumas empresas. Além disso, a majoração estaria em confronto com o princípio do não confisco.

Considerando esses aspectos, o relator, ministro Marco Aurélio Mello votou para declarar a inconstitucionalidade da Lei nº 10.833, de 2003. Por enquanto, o relator é minoria. Quatro ministros acompanharam o voto divergente do ministro Edson Fachin, que defendeu a constitucionalidade da lei. “Não se trata de novo tributo, mas de majoração de alíquota”, afirmou.

O ministro Luís Roberto Barroso também afirmou que a Lei nº 10.833 não contém vício de inconstitucionalidade. “O que se chama de não cumulatividade da Cofins é a mera dedução de várias despesas da base de cálculo do tributo”, afirmou. Para o ministro, como junto com o aumento da alíquota veio o regime de não cumulatividade, não se pode dizer que tem caráter confiscatório. O voto foi acompanhado pelos ministros Teori Zavascki, Rosa Weber e Luiz Fux.

Apesar de ter pedido vista, o ministro Dias Toffoli afirmou que a nova sistemática poderia levar a aumento de tributação e que tem um voto liberado para julgamento em outro caso semelhante. Toffoli destacou que o processo envolve uma fabricante de medicamentos que tem a mão de obra como um de seus maiores custos.

Fonte: Valor Econômico
Data: 21 de outubro de 2016
Acesso: 21 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

196 comentários

  1. I am the manager of JustCBD brand (justcbdstore.com) and am trying to broaden my wholesale side of company. I am hoping anybody at targetdomain share some guidance ! I thought that the most suitable way to do this would be to reach out to vape companies and cbd retailers. I was really hoping if someone could suggest a trustworthy website where I can purchase CBD Shops B2B Marketing List I am already taking a look at creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Unsure which one would be the most ideal option and would appreciate any guidance on this. Or would it be easier for me to scrape my own leads? Ideas?

  2. Good day! I could have sworn I’ve been to this site before but after browsing through a few of the articles I realized it’s new to me. Nonetheless, I’m definitely happy I came across it and I’ll be bookmarking it and checking back regularly!

  3. Howdy! I could have sworn I’ve been to this website before but after going through some of the posts I realized it’s new to me. Regardless, I’m certainly pleased I came across it and I’ll be book-marking it and checking back regularly!

  4. Can I simply just say what a relief to find somebody who really understands what they’re talking about on the internet. You actually understand how to bring a problem to light and make it important. More people ought to read this and understand this side of your story. I was surprised you’re not more popular because you certainly have the gift.

  5. Having read this I believed it was extremely enlightening. I appreciate you taking the time and effort to put this article together. I once again find myself personally spending a lot of time both reading and posting comments. But so what, it was still worthwhile!

  6. May I simply say what a comfort to uncover someone who actually understands what they’re discussing on the internet. You certainly understand how to bring a problem to light and make it important. More people really need to check this out and understand this side of the story. I was surprised that you’re not more popular given that you definitely have the gift.

  7. Oh my goodness! Impressive article dude! Thank you so much, However I am going through troubles with your RSS. I don’t understand the reason why I am unable to join it. Is there anyone else getting the same RSS problems? Anyone who knows the solution can you kindly respond? Thanx!!

  8. When I originally commented I appear to have clicked on the -Notify me when new comments are added- checkbox and now whenever a comment is added I recieve four emails with the same comment. Perhaps there is a means you are able to remove me from that service? Thank you!

  9. Aw, this was a really nice post. Taking a few minutes and actual effort to generate a very good article… but what can I say… I put things off a whole lot and don’t seem to get anything done.

  10. Good post. I learn something new and challenging on blogs I stumbleupon on a daily basis. It’s always interesting to read through articles from other writers and practice something from their websites.

  11. When I initially commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I receive four emails with the same comment. Perhaps there is a means you are able to remove me from that service? Many thanks!

  12. Howdy! This post couldn’t be written any better! Looking at this article reminds me of my previous roommate! He always kept talking about this. I am going to send this information to him. Fairly certain he’s going to have a good read. I appreciate you for sharing!

  13. I’m impressed, I have to admit. Rarely do I encounter a blog that’s equally educative and amusing, and without a doubt, you have hit the nail on the head. The problem is something which not enough men and women are speaking intelligently about. Now i’m very happy I stumbled across this in my hunt for something concerning this.

  14. After going over a number of the blog articles on your website, I truly appreciate your way of writing a blog. I added it to my bookmark site list and will be checking back soon. Please visit my website too and let me know your opinion.

  15. May I simply say what a relief to find a person that genuinely knows what they’re talking about on the web. You certainly know how to bring an issue to light and make it important. More and more people need to check this out and understand this side of your story. It’s surprising you’re not more popular since you surely have the gift.

  16. Hello there! This blog post couldn’t be written much better! Looking through this post reminds me of my previous roommate! He constantly kept talking about this. I’ll forward this post to him. Fairly certain he’s going to have a great read. Thanks for sharing!

  17. I blog often and I genuinely thank you for your content. The article has truly peaked my interest. I will bookmark your blog and keep checking for new information about once per week. I opted in for your Feed as well.

  18. Hi, I do think this is an excellent web site. I stumbledupon it 😉 I may return yet again since i have book-marked it. Money and freedom is the greatest way to change, may you be rich and continue to guide other people.

  19. Oh my goodness! Awesome article dude! Thank you, However I am encountering troubles with your RSS. I don’t understand the reason why I cannot subscribe to it. Is there anyone else having the same RSS problems? Anybody who knows the solution can you kindly respond? Thanks!!

  20. A motivating discussion is definitely worth comment. I do believe that you should publish more about this subject matter, it may not be a taboo matter but usually folks don’t talk about these issues. To the next! Cheers!!

  21. Hi there! This post couldn’t be written much better! Going through this article reminds me of my previous roommate! He continually kept talking about this. I am going to forward this article to him. Pretty sure he’ll have a very good read. Thank you for sharing!

  22. Hi there, There’s no doubt that your web site could possibly be having web browser compatibility problems. Whenever I take a look at your blog in Safari, it looks fine however, when opening in IE, it’s got some overlapping issues. I merely wanted to provide you with a quick heads up! Other than that, wonderful site!

  23. Achieving your fitness goals doesn’t 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 on the market.

  24. Oh my goodness! Awesome article dude! Thanks, However I am going through difficulties with your RSS. I don’t know the reason why I cannot join it. Is there anybody getting the same RSS problems? Anybody who knows the solution can you kindly respond? Thanx!!

  25. Oh my goodness! Awesome article dude! Thanks, However I am encountering troubles with your RSS. I don’t understand why I cannot join it. Is there anybody having identical RSS problems? Anyone that knows the solution can you kindly respond? Thanks!!

  26. A fascinating discussion is definitely worth comment. I do think that you should publish more about this subject, it may not be a taboo subject but usually people do not speak about these subjects. To the next! All the best!!

  27. 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.

  28. Hi, I do think this is an excellent web site. I stumbledupon it 😉 I may return once again since I saved as a favorite it. Money and freedom is the greatest way to change, may you be rich and continue to help others.

  29. Hi there, I believe your blog might be having internet browser compatibility problems. Whenever I look at your web site in Safari, it looks fine but when opening in IE, it’s got some overlapping issues. I merely wanted to give you a quick heads up! Aside from that, fantastic site!

  30. I’m amazed, I have to admit. Seldom do I encounter a blog that’s both equally educative and interesting, and let me tell you, you’ve hit the nail on the head. The problem is something which not enough folks are speaking intelligently about. I’m very happy I stumbled across this in my hunt for something relating to this.

  31. This is the perfect web site for everyone who wants to find out about this topic. You know so much its almost hard to argue with you (not that I personally would want to…HaHa). You definitely put a new spin on a topic that’s been discussed for decades. Excellent stuff, just wonderful!

  32. I would like to thank you for the efforts you’ve put in writing this site. I really hope to view the same high-grade content from you in the future as well. In fact, your creative writing abilities has encouraged me to get my very own blog now 😉

  33. I have to thank you for the efforts you’ve put in writing this blog. I am hoping to view the same high-grade blog posts from you later on as well. In truth, your creative writing abilities has encouraged me to get my own, personal blog now 😉

  34. Woah! I’m really digging the template/theme of this website. It’s simple, yet effective. A lot of times it’s very difficult to get that “perfect balance” between usability and visual appearance. I must say that you’ve done a fantastic job with this. Additionally, the blog loads very quick for me on Opera. Outstanding Blog!

  35. You are so interesting! I don’t believe I’ve read through anything like that before. So nice to discover someone with unique thoughts on this topic. Seriously.. many thanks for starting this up. This site is one thing that is needed on the web, someone with a bit of originality!

  36. Having read this I believed it was rather enlightening. I appreciate you finding the time and effort to put this content together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worthwhile!

  37. Greetings, I do think your site could be having internet browser compatibility problems. When I look at your web site in Safari, it looks fine however, when opening in IE, it’s got some overlapping issues. I merely wanted to give you a quick heads up! Besides that, great site!

  38. I’m impressed, I must say. Seldom do I encounter a blog that’s both equally educative and entertaining, and without a doubt, you have hit the nail on the head. The problem is something that too few men and women are speaking intelligently about. I’m very happy I found this in my search for something regarding this.

  39. I am no longer certain the place you’re getting your info, however great topic. I must spend a while learning more or understanding more. Thank you for fantastic information I was searching for this information for my mission.|

  40. I really love your site.. Pleasant colors & theme. Did you develop this website yourself? Please reply back as I’m looking to create my own website and would love to know where you got this from or just what the theme is named. Appreciate it!

  41. Right here is the perfect website for everyone who hopes to find out about this topic. You know so much its almost hard to argue with you (not that I personally will need to…HaHa). You certainly put a new spin on a topic which has been written about for decades. Excellent stuff, just excellent!

  42. I’m very happy to uncover this page. I wanted to thank you for ones time due to this fantastic read!! I definitely really liked every little bit of it and I have you saved as a favorite to see new information on your site.

  43. I would like to thank you for the efforts you’ve put in penning this blog. I am hoping to see the same high-grade content by you in the future as well. In truth, your creative writing abilities has encouraged me to get my own, personal website now 😉

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

  45. I’m not sure where you are getting your info, but great topic. I needs to spend some time learning much more or understanding more. Thanks for wonderful information I was looking for this information for my mission.|

  46. The next time I read a blog, I hope that it does not disappoint me as much as this one. After all, I know it was my choice to read through, nonetheless I genuinely thought you would 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 searching for attention.

  47. After I originally commented I seem to have clicked on the -Notify me when new comments are added- checkbox and from now on each time a comment is added I get four emails with the same comment. Is there a means you can remove me from that service? Kudos!

  48. The very next time I read a blog, Hopefully it doesn’t fail me as much as this particular one. I mean, I know it was my choice to read, but I truly believed you would have something helpful to talk about. All I hear is a bunch of whining about something you can fix if you were not too busy searching for attention.

  49. Having read this I believed it was extremely enlightening. I appreciate you finding the time and effort to put this article together. I once again find myself spending a lot of time both reading and leaving comments. But so what, it was still worth it!

  50. After exploring a handful of the articles on your web site, I truly like your technique of blogging. I bookmarked it to my bookmark webpage list and will be checking back in the near future. Please check out my website too and let me know your opinion.

  51. An outstanding share! I’ve just forwarded this onto a friend who was conducting a little homework on this. And he in fact ordered me lunch due to the fact that I discovered it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending the time to talk about this subject here on your web page.

  52. Howdy, There’s no doubt that your web site might be having browser compatibility problems. Whenever I take a look at your web site in Safari, it looks fine however when opening in Internet Explorer, it’s got some overlapping issues. I merely wanted to provide you with a quick heads up! Apart from that, excellent blog!

  53. I’m impressed, I must say. Seldom do I come across a blog that’s both educative and interesting, and without a doubt, you’ve hit the nail on the head. The problem is something too few folks are speaking intelligently about. I’m very happy that I came across this during my search for something regarding this.

  54. When I originally commented I appear to have clicked on the -Notify me when new comments are added- checkbox and now each time a comment is added I receive 4 emails with the exact same comment. Perhaps there is a way you can remove me from that service? Many thanks!

  55. An impressive share! I’ve just forwarded this onto a friend who was conducting a little homework on this. And he actually ordered me breakfast simply because I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending time to discuss this issue here on your web site.

  56. Hi, I do believe this is an excellent website. I stumbledupon it 😉 I may return once again since i have bookmarked it. Money and freedom is the greatest way to change, may you be rich and continue to help others.

  57. This is the perfect website for anyone who wants to understand this topic. You understand a whole lot its almost tough to argue with you (not that I really would want to…HaHa). You certainly put a new spin on a subject that has been discussed for decades. Great stuff, just great!

  58. Oh my goodness! Incredible article dude! Thank you so much, However I am encountering difficulties with your RSS. I don’t understand why I cannot subscribe to it. Is there anybody else having the same RSS problems? Anyone who knows the answer will you kindly respond? Thanks!!

  59. I must thank you for the efforts you’ve put in penning this site. I’m hoping to see the same high-grade blog posts from you later on as well. In truth, your creative writing abilities has encouraged me to get my own site now 😉

  60. Oh my goodness! Amazing article dude! Many thanks, However I am going through problems with your RSS. I don’t know why I am unable to join it. Is there anybody else getting the same RSS issues? Anyone that knows the answer will you kindly respond? Thanx!!

  61. I would like to thank you for the efforts you have put in writing this website. I’m hoping to check out the same high-grade blog posts by you later on as well. In fact, your creative writing abilities has motivated me to get my very own blog now 😉

  62. May I simply say what a relief to uncover an individual who actually understands what they’re discussing on the web. You actually know how to bring a problem to light and make it important. More and more people must read this and understand this side of your story. I was surprised you aren’t more popular given that you certainly have the gift.

  63. Can I just say what a relief to find somebody who really knows what they are discussing on the internet. You definitely understand how to bring a problem to light and make it important. More and more people must read this and understand this side of your story. It’s surprising you’re not more popular given that you most certainly possess the gift.

  64. I was very pleased to find this web site. I need to to thank you for ones time just for this fantastic read!! I definitely really liked every part of it and I have you saved to fav to look at new information in your web site.

  65. What i do not understood is actually how you are not really much more well-liked than you might be now. You are very intelligent. You realize therefore significantly relating to this subject, produced me personally consider it from numerous varied angles. Its like men and women aren’t fascinated unless it is one thing to do with Lady gaga! Your own stuffs great. Always maintain it up!

  66. It’s a pity you don’t have a donate button! I’d definitely donate to this brilliant blog! I suppose for now i’ll settle for book-marking and adding your RSS feed to my Google account. I look forward to brand new updates and will talk about this blog with my Facebook group. Talk soon!

  67. After looking into a handful of the blog posts on your site, I honestly appreciate your way of blogging. I book-marked it to my bookmark webpage list and will be checking back soon. Please check out my website as well and let me know how you feel.|

  68. We stumbled over here by a different website and thought I might check things out. I like what I see so i am just following you. Look forward to looking over your web page yet again.|

  69. Can I just say what a comfort to discover someone that truly understands what they’re discussing on the web. You certainly know how to bring a problem to light and make it important. A lot more people have to check this out and understand this side of your story. I was surprised that you’re not more popular since you certainly have the gift.

  70. Write more, thats all I have to say. Literally, it seems as though you relied on the video to make your point. You clearly know what youre talking about, why waste your intelligence on just posting videos to your site when you could be giving us something enlightening to read?|

  71. This is the perfect blog for anyone who hopes to understand this topic. You realize a whole lot its almost tough to argue with you (not that I actually would want to…HaHa). You definitely put a brand new spin on a subject that has been written about for a long time. Excellent stuff, just great!

  72. The next time I read a blog, Hopefully it won’t disappoint me just as much as this particular one. I mean, I know it was my choice to read, nonetheless I truly believed you would probably have something helpful to say. All I hear is a bunch of crying about something that you can fix if you were not too busy looking for attention.

  73. Admiring the persistence you put into your site and detailed information you provide. It’s nice to come across a blog every once in a while that isn’t the same out of date rehashed information. Excellent read! I’ve saved your site and I’m adding your RSS feeds to my Google account.

  74. After I originally left a comment I appear to have clicked the -Notify me when new comments are added- checkbox and now each time a comment is added I receive 4 emails with the exact same comment. There has to be an easy method you are able to remove me from that service? Cheers!

  75. Hi there! This blog post couldn’t be written any better! Looking through this post reminds me of my previous roommate! He always kept talking about this. I am going to forward this information to him. Fairly certain he will have a very good read. Thanks for sharing!

  76. Oh my goodness! Amazing article dude! Thank you so much, However I am having troubles with your RSS. I don’t understand why I cannot subscribe to it. Is there anybody getting identical RSS problems? Anybody who knows the solution can you kindly respond? Thanx!!

  77. I was curious if you ever considered changing the page layout of your website? Its very well written; I love what youve got to say. But maybe you could a little more in the way of content so people could connect with it better. Youve got an awful lot of text for only having 1 or two images. Maybe you could space it out better?|

  78. The other day, while I was at work, my cousin stole my apple ipad and tested to see if it can survive a 40 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 entirely off topic but I had to share it with someone!

  79. Having read this I thought it was rather informative. I appreciate you finding the time and effort to put this informative article together. I once again find myself spending a lot of time both reading and commenting. But so what, it was still worth it!

Deixe um comentário

O seu endereço de e-mail não será publicado.

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