Incentivos: o perigo agora é maior

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Sidnei
Opinião | Por Sidnei C. Pimentel
Pela primeira vez em quase duas décadas de debates, a questão dos incentivos fiscais, com base no ICMS, concedidos pela maioria dos Estados brasileiros, caminha para uma definição que pode ser trágica, dependendo de quem sejam os protagonistas e vencedores neste processo. É um cenário que nos apresenta várias ameaças e uma só oportunidade.
A maior de todas as ameaças está na Proposta de Súmula Vinculante (PSV-69), de autoria do ministro Gilmar Mendes, do STF, que declara inconstitucional todo incentivo fiscal que não tenha aval unânime do Confaz, o Conselho que reúne secretários estaduais de Fazenda e jamais dará essa carta branca, exceto para assuntos de pouca ou nenhuma importância econômica.
Diferente das outras ameaças no horizonte judicial, esta é a “mãe de todas as bombas”. Diante dela inexiste aquele velho truque de um Estado alterar a legislação e jogar no vazio a decisão judicial recém-proferida. Dá para imaginar as consequências drásticas da aprovação desta Súmula, tanto no setor público, quanto privado. Governadores e outros gestores públicos sendo responsabilizados civil e criminalmente, contribuintes sendo chamados a prestar contas imediatamente ao Fisco, são algumas delas. Será criado também, automaticamente, um passivo tributário que somado a multas juros e correções passaria facilmente da casa do trilhão de reais.
Dentre as outras ameaças, particularmente contra Goiás, estão a Ação Proposta por São Paulo, no STF, que se encontra em estágio bem avançado, além de investidas ferozes, pontuais ou não, dos Fiscos dos Estados de destino das mercadorias saídas de Goiás, o que converge para a tal insegurança jurídica, coisa que não combina com estabilidade nos negócios.
Num encontro promovido recentemente por um grupo de tributaristas, em parceria com a Associação Brasileira de Direito Tributário (Abradt), que abriu sua seção goiana, advogados, parlamentares e líderes empresariais chegaram a esse consenso. Ou seja, o perigo mudou de patamar.
E quanto à única oportunidade? Ela está na saída político-legislativa e hoje a proposta mais adiantada é o Projeto de Lei do Senado (PLS-130) de autoria da senadora goiana Lúcia Vânia e relatado pelo senador Luiz Henrique da Silveira (PMDB-SC). No projeto estão postos os principais elementos para a superação da insegurança e o ingresso no novo modelo, mas ainda assim demanda aperfeiçoamento e requer vigilância e acompanhamento permanentes.
Além de aprimorar os mecanismos de resolução das ameaças inerentes ao passado e o regime de transição, o projeto precisa também ser mais incisivo quanto à autonomia dos Estados de cuidar dos seus incentivos em âmbito local, sem repercussões interestaduais. Do contrário estará solapada a própria autoridade que o cidadão concede aos seus governadores.
Também não sejamos ingênuos o suficiente para acreditar que o PLS 130 não será severamente atacado pelos Estados supostamente inimigos de incentivos fiscais, como é o caso de São Paulo, de onde nos últimos dias vieram consideráveis “mísseis”. Alguns com argumentos toscos que chegam a agredir a história econômica e social do País, mas outros bem sofisticados e estes, como sempre, são os mais letais.
Felizmente Goiás não está sozinho. Pode e deve intensificar as articulações com Estados que tenham interesses convergentes, para enfrentar a reação. Também é fundamental que o governo do Estado assuma uma política e uma linguagem uniformes em relação aos incentivos contratados com o contribuinte.
A possibilidade de revisão unilateral dos contratos, sinalizada recentemente, mas felizmente arrefecida, só fortaleceria os inimigos dos incentivos fiscais, com o velho argumento de que seriam estes incentivos os responsáveis pelas dificuldades nas finanças estaduais, quando sabemos não ser esta a realidade, pelo menos para os Estados incentivadores. A título de demonstração, importa lembrar que nos dez anos terminados em 2014, segundo o próprio Confaz, as receitas goianas com ICMS cresceram 214%, enquanto a média nacional apresentou incremento de 175%. Onde está a perda?
Quanto ao andamento do PLS 130, talvez a conjunção de más notícias lhe seja favorável. O governo está na defensiva e o Congresso em clima de salve-se quem puder. Ora, se aprovado, o projeto dará grande contribuição à segurança jurídica e à estabilidade dos negócios no Brasil, algo vital no momento. Não há tempo a perder.
 
Sidnei C. Pimentel é advogado tributarista. É formado em Direito pela PUC-GO, Comunicação pela UFG e MBA em Finanças e Controladoria pela FGV
Fonte: O Popular

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