Liminar afasta portaria da PGFN e permite utilização de prejuízo fiscal no PERT
Após entrar com pedido na Justiça, uma empresa que comercializa metais conseguiu uma liminar que lhe garante o direito de quitar débitos inscritos no Programa Especial de Regularização Tributária (PERT) com valores apurados de prejuízo fiscal e base de cálculo negativa de Contribuição Social Sobre o Lucro Líquido (CSLL). A medida judicial afastou a aplicação da Portaria PGFN 1.207/2017, que impossibilitaria a forma de pagamento pretendida pela companhia.
A liminar foi deferida em 24 de janeiro pela juíza federal Cristiane Conde Chmatalik, da 6ª Vara Federal Cível de Vitória (ES). Segundo o texto, a Lei que regulamenta o PERT, em seu artigo 3º, parágrafo único, inciso II, não traz limitações para a inscrição de prejuízo fiscal ou base negativa de CSLL, enquanto a portaria prevê a utilização apenas de valores existentes até 31 de dezembro de 2015 e declarados até 29 de julho de 2016.
Para a juíza, ao não aceitar créditos posteriores a portaria estaria violando o princípio da legalidade, ao proibir algo que a Lei não aborda. “Mesmo que possa se alegar que a Lei nº. 13.496/17 tenha outorgado ao Procurador-Geral da Fazenda Nacional a competência para disciplinar a concessão do parcelamento pelo PERT, a Portaria PGFN nº 1207/2017 não poderia inovar onde a lei ordinária não dispôs, sob pena de violação do princípio da reserva legal para concessão de parcelamento em matéria tributária”, afirmou Cristiane em sua decisão.
De acordo com a liminar, a empresa identificou no final de 2015 que possuía saldo acumulado de prejuízo fiscal e base negativa de CSLL de cerca de R$ 4,6 milhões, referente ao período entre 2012 e 2015. Segundo um dos representantes da companhia, o advogado Diego Quites, do Carrion Advogados, a empresa, mesmo desobrigada a recolher os valores do PERT, poderá utilizar valores relativos a 2016 e 2017 (ou de anos-calendários posteriores) no momento da regularização.
“A importância da decisão é que, provavelmente, seja autorizado que empresas com prejuízos fiscais posteriores a 31 de dezembro de 2015 utilizem tais créditos”, argumentou Quites. A liminar dispensa a empresa de recolher as parcelas mensais do PERT, sem que ela seja excluída do programa de parcelamento.
Fonte: Jota
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