Restituição do ICMS para casos de Substituição Tributária

O recolhimento a maior do ICMS Substituição Tributária e sua restituição foi objeto de um novo capítulo em julgamento no Supremo Tribunal Federal, com Repercussão Geral, ocorrido em 2016. O contribuinte saiu vitorioso, lhe sendo garantida a restituição, pois, tecnicamente falando, o fato gerador presumido deixou de ser definitivo.
No entanto, em julho do corrente ano, o Estado de Goiás produziu um Parecer, publicado no Diário Oficial do Estado, para esclarecer o entendimento do Fisco quanto à aplicação da decisão do Supremo Tribunal Federal no RE 593.849 MG. Ou seja, como Goiás entende que se dará a restituição do ICMS Substituição Tributária pago a maior quando o fato gerador real foi diferente do presumido.
O Parecer não discorre sobre operacionalização da devolução do ICMS-ST recolhido a maior. Na verdade, o Parecer invoca uma Súmula de 1968, para dizer que só devolve o valor pago a maior se o contribuinte “de direito” comprovar que não repassou o ônus econômico ao “contribuinte de fato”, mas, em contrapartida, que se a fato gerador se realizar a maior do que o presumido, o Estado vai cobrar a diferença, ainda estamos, a saber como isso será implementado.
Lembrei-me do Professor Alcides Jorge Costa, titular do departamento de Direito Financeiro da Universidade de São Paulo que faleceu em 2016. Dois anos antes, esse respeitável e admirado tributarista escreveu artigo na Revista Grandes Questões Atuais de Direito Tributário, da Editora Dialética, no qual afirmou que a Emenda Constitucional nº 3 de 1993, que deu status constitucional a técnica de arrecadação chamada Substituição Tributária, é inconstitucional. Artigo axiológico, somente Alcides Jorge Costa pode dizer, sobre a restituição do tributo, prevista na emenda, no caso da não ocorrência do fato gerador: “Nem quero estender-me sobre a complicação que deu a restituição integral, tantas foram as interpretações que o Supremo Tribunal Federal deu a esta cláusula.”
Pois foi exatamente na leitura do RE 593.849 MG, de 19 de outubro de 2016, que fixou tese jurídica com repercussão geral, que eu percebi que a grande confusão que paira sobre esse assunto está espraiada para todos os mortais, Jack Welch, o ex-CEO da GE, sintetizou o que penso sobre o tema: “Se você não está confuso, você não sabe o que está acontecendo”.
A decisão do STF merece ser lida em suas 129 páginas de ricos debates. O relator, poético, afirma “Cada sustentação oral enxergou o jardim da sua respectiva janela, e, às vezes, tem-se a impressão de que, ao olhar as mesmas flores, estão olhando flores diversas.”
E caminha por propor a modificação do precedente estabelecido por maioria na ADI 1.851 de 2002, no qual o fato gerador presumido do ICMS reveste-se de caráter definitivo, pois “a não restituição do excesso, representaria injustiça fiscal inaceitável em um Estado Democrático de Direito”.
A tese do Relator prevalece, por maioria, mas os debates trazem uma expressão repetida em vários votos dos Ministros, qual seja, “venta lá e venta cá.” O Ministro Luis Roberto Barroso trouxe a seguinte questão: “se a operação é real, se a subsequente for em dimensão econômica superior à da presunção, o fisco pode cobrar a diferença também.” O Ministro Relator, concordou: “o estímulo a reflexão que o Ministro Teori fez, e que recebeu manifestação do Ministro Barroso, tem também a mim na mesma direção. Aqui há uma razão simétrica, não há enriquecimento ilícito a ser preservado nem aqui, nem acolá; nem da parte do fisco, nem da parte do contribuinte.”
No entanto o Parecer do Fisco goiano inova, e traz o artigo 166 do CTN como balizador da restituição.
Orfanados do Professor Alcides Jorge Costa e suas maravilhosas observações, lanço a questão crucial, afinal de contas, o que o significa aplicar o artigo 166 do CTN na decisão do RE 593.849 MG?
Significa invalidá-la.
O Tribunal não decidiu sobre a aplicação do artigo 166 do CTN na questão abordada em Repercussão Geral. Da permissão para restituição do ICMS recolhido à maior por Substituição Tributária cujo fato gerador realizou-se a menor, o auditor fiscal goiano, aplicador vinculado da lei tributária, leu a devolução exceto se o contribuinte de direito comprovar que não repassou o ônus financeiro.
O Parecer, ao tentar alicerçar-se no artigo 166 do CTN, traz à discussão o já superado conceito doutrinário de tributos diretos e indiretos. Essa classificação possui uma sustentação científica frágil e sem finalidade prática na seara do Direito tributário, porém, disseminadora de grandes polêmicas.
Os tributos indiretos são uma construção doutrinária baseada na Ciência das Finanças, que o legislador tributário transportou equivocadamente para seara do Direito Tributário.  Alfredo Augusto Becker em sua obra Teoria Geral do Direito Tributário já declarava como desprovida de qualquer conteúdo científico e sem sentido prático a classificação dos impostos em diretos e indiretos, dando como encerrada a discussão sob essas conclusões, vejamos:
“Hoje, praticamente a totalidade da doutrina condena o critério da repercussão, considerando-o absolutamente artificial e sem qualquer fundamente científico. A Ciência das Finanças Públicas e a política fiscal tem demonstrado que aquele critério repousa na simplicidade da ignorância.[1]
Depreendemos da doutrina que não existe tributo indireto. Não existe um critério – apesar da multiplicidade de classificações – que defina esta figura canhestra.
O Parecer do Fisco Goiano traz enorme insegurança jurídica ao contribuinte.
A melhor doutrina nacional concorda que o art.166 do CTN veicula, nesta parte, norma específica de direito privado. O artigo é incompatível dentro da matéria do pagamento indevido, pois não pode uma norma jurídica tributária, num mesmo ordenamento jurídico, ser óbice ao exercício do direito à repetição, sendo conflitante ao consagrado art.165 do CTN.
Segundo o Princípio do Terceiro Excluído, bem lembrado pelo Ministro Marco Aurélio no Acórdão ora em estudo, ou uma coisa é ou não é: “O sujeito passivo tem direito, independentemente de prévio protesto, à restituição total ou parcial do tributo, seja qual for a modalidade do seu pagamento,” e ponto final.
Temos segurança em concluir que o direito subjetivo do contribuinte à repetição do indébito tributário tem fundamento constitucional.
O Parecer do Fisco goiano assim como qualquer outra norma legal e infra legal tendente a suprimir esse direito será evidentemente inconstitucional.
A relação jurídico tributária que dá origem ao direito de repetir o indébito se estabelece apenas entre o contribuinte legal e o fisco, restando sem qualquer consequência jurídica a figura do contribuinte de fato.
E o RE 593.849 MG não tratou da aplicação do artigo 166 do CTN nas restituições, e fazê-lo é acrescentar palavras à decisão da Suprema Corte, ato inapropriado e condenável.
 
Liz Marília Vecci
Sócia do Terra e Vecci Advogados Associados
 
 
[1] Alfredo Augusto Becker, Teoria Geral do Direito Tributário. 6.ed. São Paulo: Noeses, 2013. P.573.

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