Carf poderá julgar casos da Gerdau investigados pela Operação Zelotes

Discussões tributárias que colocaram a Gerdau como alvo da Operação Zelotes que investiga esquema de compra de votos no Conselho Administrativo de Recursos Fiscais (Carf) poderão ser analisadas nesta semana pela Câmara Superior do órgão. São casos de uso do chamado ágio interno, gerado a partir de reestruturações societárias de um mesmo grupo econômico, para dedução do Imposto de Renda (IRPJ) e da Contribuição Social sobre o Lucro Líquido (CSLL).
Quatro processos sobre o tema serão julgados. Três são recursos da Fazenda Nacional em casos vencidos pela Gerdau no julgamento de turma. O outro foi apresentado pela siderúrgica. Se a mais alta instância do Carf se posicionar de forma contrária, a companhia poderá ter de arcar com o pagamento de autuações que, em valores atualizados, somam mais de R$ 3 bilhões.
Os casos estão sendo investigados pela Zelotes. Três deles foram analisados em 2012 pela 1ª Turma da 1ª Câmara da 1ª Seção. Na época, o colegiado tinha como vicepresidente o conselheiro José Ricardo Silva preso na operação. A Gerdau é uma das acusadas de tentar manipular julgamentos no Carf e, segundo investigadores, há informações de que pelo menos um conselheiro teria negociado o seu voto para livrar a siderúrgica de autuações.
A Gerdau conseguiu cancelar as autuações em uma sessão que surpreendeu procuradores e auditores fiscais. O entendimento dominante no tribunal era em favor da Fazenda, que considera o ágio interno como “artificial” a qual não se aplicaria a lei que permite a amortização.
O ágio consiste em um valor pago, em geral, pela rentabilidade futura de uma empresa adquirida ou incorporada. Pode ser registrado como despesa no balanço e amortizado, reduzindo os valores do IRPJ e a CSLL a pagar. A Receita Federal, porém, costuma autuar os contribuintes quando interpreta que uma operação entre empresas foi realizada apenas com a intenção de reduzir a carga tributária.
O procurador da Fazenda Nacional Marco Aurélio Zortea Marques, que atua nos casos de ágio no Carf, afirma que as decisões favoráveis à Gerdau são praticamente os únicos precedentes obtidos pelos contribuintes. A operação da siderúrgica, segundo ele, segue um modelo considerado inadequado pela PGFN. “É a fórmula genérica do ágio interno”, afirma.
Julgamentos sobre ágio costumam ser os mais acompanhados no Carf, pois há poucas decisões sobre o tema no órgão e também na Justiça. Apesar de a análise depender de cada caso e da forma como as operações foram realizadas, os precedentes são importantes para as teses parecidas.
Os três processos vencidos pela siderúrgica foram julgados na mesma sessão, em 11 de abril de 2012. O caso envolvendo a Gerdau Açominas, o de maior valor entre os três que estavam em análise, serviu como base para os demais. Apesar de a relatora, a conselheira Edeli Pereira Bessa, ter votado pela manutenção do lançamento original de cerca de R$ 720 milhões, prevaleceu o entendimento do conselheiro Carlos Eduardo de Almeida Guerreiro. Ele contrapôs o enfoque contábil do ágio interno ao aspecto tributário.
Pelo aspecto contábil, não seria adequado registrar o ganho em uma das empresas e o ágio em outra. Porém, no aspecto tributário, não deveria haver cobrança de CSLL e IRPJ. Para Guerreiro, desde que o contribuinte atue conforme a lei, ele pode fazer o planejamento para reduzir sua carga tributária. “O fato de sua conduta ser intencional (artificial), não traz qualquer vício”, afirma no voto.
A decisão serviu de base para a análise das autuações envolvendo a Gerdau Comercial de Aços, no valor original de R$ 114 milhões, e a Gerdau Aços Especiais, em mais de R$ 180 milhões. A Fazenda recorreu das decisões, levando o tema à Câmara Superior. Hoje, atualizados, os valores somam R$ 1,27 bilhão, de acordo com o balanço do grupo do primeiro trimestre.
Anos mais tarde, em 2014, uma outra autuação referente a mesma reestruturação realizada em 2004 foi julgada, mas pela 1ª Turma da 3ª Câmara da 1ª Seção do Carf. O caso envolvia a Gerdau Aços Longos. Nessa vez, porém, a decisão foi outra: a turma manteve, por maioria, um lançamento original de cerca de R$ 1,5 bilhão hoje em R$ 1,9 bilhão.
Prevaleceu o voto do relator, Paulo Jakson da Silva Lucas. O conselheiro citou os fundamentos usados pela conselheira Edeli, no julgamento de 2011. Para o relator, não existe geração de riqueza decorrente de transação consigo mesmo. “No caso como descrito entendo se tratar de mera reavaliação de participações societárias”, afirma na decisão. A cobrança do Fisco foi mantida e a empresa recorreu à Câmara Superior.
Decisões contrárias aos contribuintes são dominantes no conselho administrativo. O advogado Tiago Conde, do escritório Sacha Calmon, chama a atenção para um levantamento realizado pela banca. Até o fim de 2015 haviam sido julgado no Carf 101 casos sobre ágio interno. Deste total, 82% tiveram parecer em favor do Fisco.
Destacamse pelo menos dois casos sobre o tema desde que o tribunal administrativo retomou suas atividades, após suspender os julgamentos por causa da Zelotes. Em ambos o contribuinte perdeu a disputa. Um deles foi apreciado pela Câmara Superior no início deste ano. Os conselheiros mantiveram uma autuação recebida pela Johnson Controls do Brasil Automotive apesar de a companhia alegar que o caso concreto não se tratava dessa modalidade de amortização de ágio.
Nas turmas, ganhou destaque a manutenção de um lançamento contra a Natura por uma operação de ágio interno, referente a uma reestruturação realizada em 2000. No caso, chamou a atenção dos advogados o fato de ter sido mantida a multa qualificada (150% sobre o valor deduzido). Isso porque dependeria da comprovação de fraude, o que não ocorreu.
“Tendo em vista os últimos posicionamentos sobre o tema no Carf, eu diria que são remotas as chances de o contribuinte ter êxito”, observa Eduardo Lourenço, do escritório Maneira Advogados.
Procurada pelo Valor, a Gerdau informou que não comenta processos em curso.

http://www.valor.com.br/legislacao/4597601/carf-podera-julgar-casos-da-gerdau-investigados-pela-operacao-zelotes

Tiago Conde, advogado tributarista, sócio do Sacha Calmon – Misabel Derzi Consultores e Advogados

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