Será o fim da substituição tributária?
08/03/2018 – Fonte: Jota
O Estado de Santa Catarina acaba de anunciar que vai retirar a maioria dos produtos da sistemática da substituição tributária, até então eficiente ferramenta de arrecadação que concentra o recolhimento do ICMS no início da cadeia produtiva. A decisão decorre do novo entendimento do Supremo Tribunal Federal (STF) que, ao julgar o Recurso Extraordinário 593849, decidiu que o contribuinte deve receber a diferença do imposto nos casos em que o valor de venda do produto for menor que o presumido.
Os princípios que nortearam a adoção da sistemática da substituição tributária no texto constitucional foram (i) igualdade, a fim de que todos arquem com a mesma carga tributária; (ii) livre concorrência, para que a carga tributária não afete a concorrência; e (iii) eficiência, facilitando a fiscalização e arrecadação concentrada na base da cadeia. A previsão de restituição na hipótese de não realização do fato gerador presumido garantiu o respeito aos demais preceitos constitucionais e tributários, aproximando a presunção da realidade, de modo a assegurar que o fato gerador presumido se ajustasse posteriormente ao fato gerador real.
Inicialmente aplicada para mercadorias ou serviços que atendessem os pressupostos de (i) produção concentrada, (ii) distribuição pulverizada, (iii) dificuldade de fiscalização, e (iv) impacto significativo na arrecadação (e.g. combustíveis, telecomunicações, automóveis, cigarros), mantinha total alinhamento aos seus princípios instituidores. Na segunda metade dos anos 2000 passou a abarcar outros setores não enquadrados nestes pressupostos, apenas como mecanismo de maximização da arrecadação e facilitação da fiscalização tributária estadual.
A evolução e aplicação prática do regime de substituição tributária acabou por afastar o instituto de suas raízes, provocando desvio de finalidade (hoje centrada exclusivamente na fiscalização e arrecadação) e aplicação generalizada do instituto.
Dentre os potenciais malefícios causados pela generalização da substituição tributária podemos citar (i) impacto do desenho constitucional do ICMS, que é um imposto plurifásico não-cumulativo, (ii) violação à liberdade de exercício das atividades econômicas e à livre concorrência, pois interfere decisivamente na liberdade de fixação de preços; (iii) aplicação do regime a empresas de menor porte com consequências significativas para a sua competitividade; (iv) indexação da economia em razão do cálculo da margem de valor agregado (MVA) por pesquisas de mercado, cujo custo é embutido no preço final da mercadoria e que, por sua vez, impacta as revisões futuras das MVAs, e assim por diante, num círculo vicioso; (v) afastamento da realidade na aplicação de MVA obtida por média ponderada dos produtos, que pode ser subavaliada ou superavalidada, oprimindo a legalidade na presunção do fato de forma distorcida da realidade, e relativizando a legalidade, podendo acarretar aumento do imposto devido através de simples ato do Poder Executivo, sem necessidade de lei para alterar a alíquota ou a base de cálculo estabelecida pelo legislador; e (vi) prejuízo às empresas optantes pelo Simples Nacional que operam com mercadorias e serviços sujeitos à substituição tributária à medida que arcam com o imposto antecipadamente retido à alíquota cheia e não têm direito ao crédito respectivo.
A nova posição do STF[1] pela “definitividade da incidência da substituição tributária”[2], abre precedente para cobrança do ICMS retido a menor, aumentando a complexidade para os Fiscos diante da dificuldade prática de se processar o ressarcimento e o complemento do imposto e trazendo maior nível de insegurança para os contribuintes.
A tentativa de burlar a lei complementar e legitimar uma bitributação pretendida pelo Convênio CONFAZ 52/2017 não passou no crivo preliminar do STF. A medida cautelar requerida na Ação Direta de Inconstitucionalidade (ADI) nº 5.866 foi parcialmente concedida pela presidente do STF, suspendendo, dentre outras, a cláusula que pretendida a inclusão do ICMS/ST em sua própria base de cálculo.
As Fazendas Estaduais estão agitadas. As recentes decisões do STF revelam o fracasso da ST e prenunciam seu fim: até a eficiência, que por anos foi o argumento de apoio das Fazendas Estaduais para aplicação indiscriminada da ST ficou prejudicada. Quem está em busca de eficiência deve diminuir ao máximo a aplicação da ST, à exemplo do Estado de Santa Catarina que fará a retirada gradativa da ST para a grande maioria dos produtos, permanecendo apenas para os setores iniciais aos quais se destinava, i.e, combustíveis, cigarros, bebidas e automóveis.
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[1] Conforme julgamento de Repercussão Geral no Recurso Extraordinário (RE) 593849, Tema 201.
[2] No julgamento da ADI 1851, ocorrido em 2002, o STF fixou interpretação de que: “O fato gerador presumido, por isso mesmo, não é provisório, mas definitivo, não dando ensejo a restituição ou complementação do imposto pago, senão, no primeiro caso, na hipótese de sua não-realização final.”
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