Aprovado pela CAE, projeto sobre guerra fiscal vai para o Plenário

A Comissão de Assuntos Econômicos (CAE) aprovou, nesta terça-feira (4), projeto que permite aos estados e ao Distrito Federal (DF) a legalização dos incentivos fiscais, alvos de várias ações no Supremo Tribunal Federal (STF). A decisão foi precedida de uma rodada de negociações no gabinete do relator, senador Luiz Henrique (PMDB-SC), com alguns secretários estaduais de Fazenda e o coordenador do Conselho Nacional de Política Fazendária (Confaz), José Tostes.

O texto aprovado é o quinto substitutivo apresentado por Luiz Henrique este ano e incorporou parcialmente emendas dos senadores Ricardo Ferraço (PMDB-ES) e Romero Jucá (PMDB-RR) ao projeto original (PLS 130/2014) da senadora Lúcia Vânia (PSDB-GO). A proposta deverá ser votada pelo Plenário, onde poderá receber novas emendas.

Os entendimentos, que envolveram também o secretário da Fazenda de São Paulo, Andrea Calabi, levaram o senador Eduardo Suplicy (PT-SP) a retirar voto em separado pela rejeição da proposta. Foi decisiva na votação desta terça-feira a possibilidade de o Supremo Tribunal Federal (STF) colocar em pauta este mês a Proposta de Súmula Vinculante 69, que considera inconstitucionais os incentivos fiscais relativos ao ICMS concedidos sem prévia aprovação do Confaz.

Para Romero Jucá, a edição dessa súmula poderá causar “um verdadeiro terremoto econômico” nos estados menos desenvolvidos. Ricardo Ferraço observou que o projeto aprovado pela CAE pode ajudar a superar a insegurança jurídica responsável pela paralisia nos investimentos.

Convalidação

O substitutivo permite aos estados e ao DF a celebração de convênios para a remissão (perdão) dos créditos tributários decorrentes de incentivos instituídos em desacordo com a Constituição. Ao mesmo tempo, faculta a recriação desses benefícios. Atualmente, qualquer convênio com esse objetivo requer a adesão dos 27 secretários estaduais de Fazenda. A nova regra, aplicável apenas às convalidações, torna válido o convênio que tiver a assinatura dos representantes de dois terços dos estados e um terço das unidades federadas integrantes de cada uma das cinco regiões do país.

Os estados e o DF terão de publicar, nos respectivos diários oficiais, relação de todos os atos normativos referentes a isenções, incentivos e benefícios fiscais. Além disso, se obrigam a depositar na secretaria executiva do Confaz todos os documentos relativos a essas operações, sob pena de tê-las revogadas.

Conforme o substitutivo, os estados e o DF poderão prorrogar os incentivos fiscais desde que sejam cumpridos alguns prazos-limite para as empresas tirarem proveito desses benefícios: 15 anos para atividades agropecuárias e industriais e investimentos em infraestrutura rodoviária, aquaviária, ferroviária, portuária, aeroportuária e de transporte urbano; oito para manutenção ou incremento de atividades portuárias e aeroportuárias vinculadas ao comércio internacional; e três anos para operações interestaduais com produtos agropecuários e extrativos vegetal in natura.

Os estados e o DF poderão estender a concessão dos incentivos a outros contribuintes estabelecidos em seu território, sob as mesmas condições e nos prazos-limite anteriormente estabelecidos. Também é permitido a um estado aderir a benefícios fiscais instituídos por outro na mesma região.

O substitutivo de Luiz Henrique tira do caminho da convalidação restrições da Lei Complementar 101/2000. Um dos pontos visados pelo texto é o artigo 14 dessa norma, conhecida como Lei de Responsabilidade Fiscal (LRF), que prevê a elaboração de estimativa de impacto orçamentário-financeiro da concessão ou ampliação de incentivo fiscais. Uma medida também afastada é a obrigatoriedade de compensação pela perda de receita decorrente do benefício fiscal, como aumento ou criação de tributo.

Investimentos

Vários senadores, como Ana Amélia (PP-RS), Lúcia Vânia, Cyro Miranda (PSDB-GO), Gleisi Hoffmann (PT-PR), Waldemir Moka (PMDB-MS) e Vanessa Grazziotin (PCdoB-AM), destacaram a importância da decisão da CAE para os investimentos nos estados.

José Pimentel (PT-CE) defendeu o entendimento com a Câmara para a votação de vários projetos com grande impacto nas relações federativas, como o que a CAE estava aprovando. Segundo ele, muitas propostas votadas pelo Senado estão paradas na Câmara dos Deputados. Uma delas reparte entre estados de origem e de destino o ICMS dos produtos vendidos pela internet.

Líder do governo no Senado, Eduardo Braga (PMDB-AM) saudou o entendimento, mas não concordou com um pedido de urgência para a votação do projeto, feito por Romero Jucá.

Também favorável à convalidação dos incentivos, o senador Walter Pinheiro (PT-BA) anunciou a intenção de retomar a discussão da reforma do ICMS e da criação de dois fundos – um para compensar os estados por eventual perda de receita com a unificação das alíquotas e outro para estimular o desenvolvimento regional – que integravam um conjunto de medidas propostas em 2013 pelo Executivo.

Agência Senado 

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