Se remir é drible, Legislar é a solução.
Os benefícios fiscais são nossa pauta recorrente. Num momento estamos no Congresso Nacional acompanhando a tramitação do Projeto de Lei que os convalidará, de lá corremos para o Supremo Tribunal Federal acompanhando apreensivos a possibilidade de edição da Súmula Vinculante e as decisões nas Ações Diretas de Inconstitucionalidade, que começaram a ser moduladas. Ainda em Brasilia, passamos no Conselho Administrativo de Recursos Fiscais para sustentar que o Produzir e o Fomentar, são subvenção para investimento e, portanto isentas de tributação Federal, no caso do primeiro Programa já com decisão definitiva.
Saímos do Conselho, já que a Polícia Federal resolveu dar férias forçadas aos Conselheiros, e voltamos para Goiás onde temos que acompanhar as reduções dos benefícios, bem como o cumprimento de todas as condicionantes para com o Fisco Estadual, além de monitorar as Certidões Negativas, especialmente a Previdenciária, para que as parcelas sejam quitadas na Secretaria de Indústria e Comércio e haja o gozo dos benefícios.
Dentre as muitas possibilidades de desfecho para a chamada Guerra Fiscal, aventamos que mesmo o pior deles, aquele que fosse um cataclisma apocalíptico, seria resolvido obviamente com a remissão dos débitos pelo Estado, inclusive com o apoio do CONFAZ.Esta seria a ação menos incoerente para o Estado concessor e para o contribuinte que agiu com base em Leis publicadas e Contratos celebrados com o ente público.
Mas, eis, que no dia 24/04/2015, provocado pelo Ministério Público do Distrito Federal e Territórios, o Ministro Marco Aurélio do Supremo Tribunal Federal, decidiu cautelarmente, que não, não é possível a remissão de débitos cuja a origem são benefícios declarados inconstitucionais, isto seria um drible à Decisão Judicial.
Com todo respeito à construção racional jurídica do Ministro de nossa Suprema Corte, não podemos concordar com a conclusão apresentada, a uma porque em sua própria fundamentação ele utiliza um exemplo que tem como defeito a falta de base constitucional. No caso dos benefícios declarados inconstitucionais, não há falta de fundamentação em nossa Carta Magna, eles podem ser declarados inconstitucionais, e normalmente o são pelo não cumprimento de uma delegação constitucional, que deu ao CONFAZ um poder absoluto, determinado em votação unânime para decidir sobre a concessão ou não.
Não há falta ou defeito no nascedouro constitucional. O defeito que pode tornar inconstitucional está na fase posterior.
De tal forma, se o defeito está na relação no CONFAZ. E posteriormente a uma declaração de inconstitucionalidade é do próprio Conselho que sai o acordo de remir, não podemos concordar que haja aí um drible inconstitucional.
E segundo, porque a questão não é apenas jurídica, ela é eminentemente política. Normalmente, costuma-se argumentar que o contribuinte que monta seus investimentos sob a égide das Leis de Benefício não é inocente e sabe dos riscos que está correndo. Como se isto, fosse suficiente para desmerecer todo o sistema jurídico e o peso de uma Lei.
Mas façamos um exercício, pensemos num estrangeiro que chega no Brasil, e sem utilizar do brilhante serviço que nós advogados tributaristas prestamos, resolva ler a Lei e sobre ela edificar seu negócio. Faz seu plano de curto, médio e longo prazo. Calcula e recalcula a carga tributária, e conclui que só é viável instalar-se no Centro –Oeste em virtude desta Lei que chamam de Produzir.
Constrói, contrata, faz publicidade e inaugura, os negócios vão bem. Mas de repente um Fiscal bate em sua porta e lhe cobra 73% de todo ICMS não pago nos últimos anos, com multa e juros, porque a Lei foi declarada inconstitucional.
Ele pode argumentar que assinou um Contrato com a agência de Fomento e até um termo de ACORDO com a Secretaria da Fazenda do Estado, que cumpriu todas as normas, pagou o PROTEGE, e obterá como resposta: a Lei é inconstitucional , o senhor não sabia?!
A situação hipotética não seria vexatória? Do ponto de vista moral, não é de se esperar uma solução do ente Estatal? Penso que sim. E que a única maneira de contar toda história, sem corar é dizer que diante do quadro e do prejuízo, e dos sonhos frustados, e das dívidas que podem aparecer, e das demissões em massa, diante da viabilidade ou não de um negócio engendrado com base em uma Lei devidamente publicada, o Governo busca perante este mesmo Conselho para quem a Constituição deu tamanho Poder, uma solução pelo menos amigável para o conflito, um perdão para o passado e uma boa sorte para o futuro.
Nos parece minimamente razoável, porém, hoje, o Supremo está dizendo não a esta tentativa de conserto. Poderá voltar atrás em decisão plenária, e esperamos que o faça.
Mas são situações como esta, que enfatizam a importância do Projeto Legislativo (PLP 54/2015) que hoje está na Câmara para uma solução definitiva para o passado, e para uma continuação que não nos cause rubor.
Fernanda Terra, é especialista em Direito Tributário e sócia do Terra, Pimentel e Vecci Advogados Associados
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