STJ começa a julgar ICMS no cálculo do PIS e Cofins

STJ começa a julgar ICMS no cálculo do PIS e Cofins

Por |

Por Beatriz Olivon

A 1ª Seção do Superior Tribunal de Justiça (STJ) começou a julgar ontem, por meio de um recurso repetitivo, uma questão de grande impacto para a União: a possibilidade de exclusão do ICMS da base de cálculo do PIS e da Cofins. Por ora, só o relator, ministro Napoleão Nunes Maia Filho, votou, e de forma favorável ao contribuinte. O tema também está na pauta do Supremo Tribunal Federal (STF).

A discussão alcança R$ 250 bilhões. É o valor que, em caso de derrota, a União teria que devolver aos contribuintes referente aos últimos dez anos. Perderia-se ainda uma arrecadação anual de R$ 27 bilhões, segundo afirmou em defesa oral o procurador Clóvis Monteiro da Silva Neto, da Fazenda Nacional.

Nos tribunais superiores, a questão é antiga. Havia posição consolidada no STJ ­ inclusive com duas súmulas editadas há mais de 20 anos ­ contra os contribuintes até manifestação divergente do Supremo Tribunal Federal em 2014.

Na ocasião, os ministros do STF ponderaram que a decisão se limitava ao caso concreto, uma vez que permaneciam sem julgamento uma ação declaratória de constitucionalidade (ADC), proposta pela Advocacia-­Geral da União (AGU), e uma repercussão geral sobre o assunto.

Mesmo assim, a decisão foi o suficiente para lançar uma esperança aos contribuintes ­ e deixar a dúvida sobre o STJ, que voltou a analisar a questão. O caso envolve a Hubner Componentes Automotivos.

No julgamento, há dois pedidos: um da empresa, pela exclusão do ICMS do cálculo das contribuições sociais, e outro da Fazenda Nacional, referente à possibilidade de retirada de valores transferidos a terceiros durante a vigência de dispositivo da Lei nº 9.718 ­ um assunto menos polêmico, reconhecido como repetitivo em 2009.

Para a Fazenda Nacional, a retirada do ICMS da base de cálculo do PIS e da Cofins só desonera o contribuinte no curto prazo, segundo o procurador. “Novas formas de financiamento serão buscadas. Querer reduzir a base de cálculo da Cofins é demandar aumento de alíquota”, afirmou. O debate só se aproveita aos “fabricantes de teses tributárias”, segundo o procurador. O sistema da Cofins poderá se tornar mais complexo e custoso.

A defesa da advogada da Hubner, Anete Mair Maciel Medeiros, do Gaia, Silva, Gaede e Associados, dirigiu­-se, principalmente, aos ministros que têm votado contra os contribuintes. Para ela, o ponto central da discussão é qual o conceito de faturamento e receita bruta. “O ICMS não é o produto, ele compõe o preço do produto”, defendeu no julgamento.

Para o relator da ação, ministro Napoleão Nunes Maia Filho, as transferências a terceiros integram a base de cálculo do PIS e da Cofins porque não são predestinados a credores. Eles ingressam no arrecadador que as repassa posteriormente.

Já no caso do ICMS, segundo o ministro, a situação é diferente. Os valores do imposto são predestinados, “carimbados” ao Fisco estadual, de forma que não pertencem ao contribuinte e não integram sua receita. Tratar ingresso como receita sobreporia ao contribuinte um encargo indevido, acrescentou Napoleão.

Os valores de ICMS apurados e depois recolhidos ao Estado assumem caráter temporário, são “meros ingressos” ou “dotações alheias” que não se integram na receita própria da empresa, de acordo com o ministro.

Em seu voto, além de determinar a exclusão do ICMS da base de cálculo do PIS e da Cofins, Napoleão permitiu a compensação dos valores recolhidos nos dez anos anteriores. “Nem tudo que reluz é ouro. Nem tudo que o comerciante recebe é receita dele. Tem coisa que não é. O ICMS, por exemplo”, disse o relator. Após o voto, o ministro Mauro Campbell Marques pediu vista e se comprometeu a apresentar seu posicionamento na próxima sessão, marcada para o dia 22.

O entendimento do relator já era conhecido, por meio de julgamentos na 1ª Turma, segundo o advogado José Arnaldo da Fonseca Filho, do Levy e Salomão Advogados. Para ele, os julgamentos em repetitivo servem para os ministros discutirem e consolidarem teses e não necessariamente se limitarem a repetir o que já estava estabelecido. Fonseca Filho acredita que dificilmente o processo será julgado ainda no primeiro semestre.

Fonte: Valor Econômico
Acesso: 17 Junho 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

85 comentários

  1. I’m the co-founder of JustCBD company (justcbdstore.com) and I am currently looking to grow my wholesale side of company. It would be great if someone at targetdomain is able to provide some guidance . I considered that the most effective way to do this would be to connect to vape companies and cbd retail stores. I was really hoping if anybody at all could recommend a reliable website where I can get Vape Shop Business Leads I am presently considering creativebeartech.com, theeliquidboutique.co.uk and wowitloveithaveit.com. Not exactly sure which one would be the very best option and would appreciate any assistance on this. Or would it be much simpler for me to scrape my own leads? Suggestions?

  2. This is the right blog for anyone who wishes to understand this topic. You realize a whole lot its almost tough to argue with you (not that I personally will need to…HaHa). You definitely put a fresh spin on a topic that’s been written about for many years. Wonderful stuff, just great!

  3. Howdy! This article could not be written much better! Going through this article reminds me of my previous roommate! He always kept preaching about this. I will forward this post to him. Pretty sure he’s going to have a good read. Thanks for sharing!

  4. You are so cool! I do not think I’ve read through anything like this before. So wonderful to find another person with unique thoughts on this issue. Seriously.. many thanks for starting this up. This web site is something that’s needed on the web, someone with a little originality!

  5. Right here is the right blog for anyone who wants to find out about this topic. You understand so much its almost hard to argue with you (not that I really would want to…HaHa). You certainly put a brand new spin on a topic that has been discussed for many years. Great stuff, just excellent!

  6. You are so interesting! I do not think I have read through a single thing like that before. So great to find another person with some original thoughts on this topic. Seriously.. many thanks for starting this up. This web site is something that is required on the internet, someone with a little originality!

  7. The next time I read a blog, Hopefully it does not disappoint me just as much as this one. After all, Yes, it was my choice to read, but I genuinely believed you would probably have something helpful to say. All I hear is a bunch of moaning about something you can fix if you weren’t too busy searching for attention.

  8. Good day! I could have sworn I’ve been to this web site before but after looking at a few of the articles I realized it’s new to me. Anyhow, I’m definitely delighted I found it and I’ll be book-marking it and checking back regularly!

  9. An outstanding share! I’ve just forwarded this onto a friend who had been conducting a little homework on this. And he actually ordered me breakfast because I found it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanks for spending time to discuss this issue here on your website.

  10. Howdy! I could have sworn I’ve been to this blog before but after looking at a few of the posts I realized it’s new to me. Anyways, I’m certainly delighted I discovered it and I’ll be bookmarking it and checking back often!

  11. Right here is the right website for anybody who wants to understand this topic. You know so much its almost tough to argue with you (not that I really would want to…HaHa). You definitely put a brand new spin on a subject that’s been discussed for many years. Excellent stuff, just excellent!

  12. of course like your website but you need to check the spelling on several of your posts. A number of them are rife with spelling issues and I find it very bothersome to tell the truth nevertheless Iíll certainly come back again.

  13. An impressive share! I’ve just forwarded this onto a colleague who was doing a little research on this. And he actually bought me dinner simply because I found it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanx for spending some time to talk about this issue here on your website.

  14. Can I simply just say what a comfort to discover somebody that genuinely knows what they’re discussing on the internet. You definitely understand how to bring a problem to light and make it important. A lot more people need to check this out and understand this side of your story. I can’t believe you aren’t more popular since you definitely possess the gift.

  15. I blog quite often and I truly thank you for your content. Your article has really peaked my interest. I am going to bookmark your site and keep checking for new information about once a week. I opted in for your Feed as well.

  16. I definitely wanted to make a brief note in order to say thanks to you for all of the fantastic concepts you are giving out on this site. My time-consuming internet investigation has now been rewarded with really good tips to write about with my visitors. I ‘d repeat that many of us website visitors are unequivocally endowed to be in a very good community with many wonderful people with helpful things. I feel very much blessed to have come across your webpage and look forward to tons of more excellent times reading here. Thank you once again for a lot of things.

  17. After 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 receive 4 emails with the same comment. Perhaps there is a means you are able to remove me from that service? Cheers!

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

  19. May I just say what a relief to discover an individual who actually knows what they are talking about over the internet. You definitely know how to bring an issue to light and make it important. More and more people have to look at this and understand this side of your story. I was surprised you’re not more popular given that you surely possess the gift.

  20. Having read this I thought it was rather enlightening. I appreciate you spending some time and effort to put this informative article together. I once again find myself personally spending a significant amount of time both reading and posting comments. But so what, it was still worth it!

  21. May I just say what a relief to uncover somebody who genuinely understands what they’re talking about on the internet. You definitely understand how to bring an issue to light and make it important. More people ought to look at this and understand this side of your story. I can’t believe you’re not more popular because you certainly possess the gift.

  22. Oh my goodness! Amazing article dude! Thank you, However I am having troubles with your RSS. I don’t know why I cannot subscribe to it. Is there anybody else getting identical RSS problems? Anyone that knows the answer can you kindly respond? Thanks!!

  23. An interesting discussion is worth comment. I do think that you should write more about this topic, it may not be a taboo subject but typically people don’t speak about these subjects. To the next! All the best!!

  24. After checking out a few of the blog articles on your web page, I truly appreciate your technique of writing a blog. I bookmarked it to my bookmark webpage list and will be checking back in the near future. Please check out my web site as well and tell me how you feel.

  25. May I just say what a comfort to find someone that genuinely understands what they are talking about on the net. You definitely understand how to bring an issue to light and make it important. More people ought to check this out and understand this side of your story. I can’t believe you are not more popular since you most certainly have the gift.

  26. This is the right blog for anyone who hopes to find out about this topic. You realize so much its almost tough to argue with you (not that I personally will need to…HaHa). You certainly put a fresh spin on a subject that has been written about for ages. Excellent stuff, just wonderful!

  27. Hello there! This post couldn’t be written much better! Looking through this post reminds me of my previous roommate! He continually kept preaching about this. I most certainly will forward this information to him. Pretty sure he will have a good read. Thank you for sharing!

  28. Hi, There’s no doubt that your website could be having browser compatibility problems. When I take a look at your web site in Safari, it looks fine however when opening in I.E., it has some overlapping issues. I simply wanted to provide you with a quick heads up! Aside from that, fantastic website!

  29. An impressive share! I have just forwarded this onto a colleague who has been doing a little research on this. And he actually ordered me dinner due to the fact that I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to talk about this subject here on your website.

  30. I truly love your website.. Very nice colors & theme. Did you develop this web site yourself? Please reply back as I’m wanting to create my own site and would like to learn where you got this from or exactly what the theme is called. Kudos!

  31. Oh my goodness! Impressive article dude! Thank you so much, However I am having troubles with your RSS. I don’t understand why I am unable to join it. Is there anybody getting similar RSS problems? Anybody who knows the solution will you kindly respond? Thanks!!

  32. Next time I read a blog, Hopefully it does not disappoint me as much as this one. I mean, Yes, it was my choice to read through, however I genuinely believed you would probably have something interesting 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.

  33. Oh my goodness! Incredible article dude! Thanks, However I am encountering troubles with your RSS. I don’t know the reason why I am unable to subscribe to it. Is there anybody having identical RSS issues? Anybody who knows the solution can you kindly respond? Thanx!!

  34. Howdy, I do think your web site could be having browser compatibility problems. Whenever I look at your blog in Safari, it looks fine however when opening in I.E., it’s got some overlapping issues. I just wanted to provide you with a quick heads up! Besides that, wonderful blog!

  35. I’m impressed, I have to admit. Seldom do I encounter a blog that’s both educative and engaging, and let me tell you, you have hit the nail on the head. The issue is something which too few folks are speaking intelligently about. I am very happy I found this in my search for something regarding this.

  36. I was pretty pleased to uncover this web site. I need to to thank you for your time for this particularly fantastic read!! I definitely appreciated every little bit of it and I have you bookmarked to see new information on your web site.

  37. After looking over a few of the articles on your site, I seriously appreciate your way of writing a blog. I added it to my bookmark website list and will be checking back in the near future. Please visit my website too and let me know how you feel.

Deixe um comentário

O seu endereço de e-mail não será publicado.

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