STF considera inconstitucional o reajuste da taxa Siscomex
A 2ª Turma do Supremo Tribunal Federal (STF) reconheceu, nesta terça-feira (6/3), a inconstitucionalidade da Portaria do Ministério da Fazenda nº 257/11, que reajustou a Taxa de Utilização do Sistema Integrado de Comércio Exterior (Siscomex) em 500%. O entendimento é o mesmo na 1ª Turma da Corte.
Por unanimidade, os ministros mantiveram a decisão monocrática do relator, ministro Dias Toffoli, que argumentou que a atualização não poderia ter sido superior aos índices oficiais. “A nossa jurisprudência define que em casos de delegação legislativa o Executivo pode fazer o reajuste, desde que a lei tenha feito um desenho mínimo que evite o arbítrio, o que não é o caso”, argumentou.
O ministro Edson Fachin seguiu na mesma linha e defendeu que, para esses casos, é necessário criar padrões de reajuste independentemente da inflação. “Verifico que há violação ao princípio da legalidade”, salientou.
A taxa Siscomex foi criada por lei em 1998 com o objetivo de cobrir os custos do sistema, com a previsão do pagamento de R$ 30,00 por Declaração de Importação (DI) e de R$ 10,00 para cada adição de mercadorias. A legislação atribuiu ao ministro da Fazenda o poder de fazer o reajuste anual da taxa de acordo com a variação dos custos e dos investimentos no sistema.
Em 20 de maio de 2011, foi editada a portaria que aumentou o preço de cada Declaração de Importação de R$ 30,00 para R$ 185 e aumentou de R$ 10,00 para R$ 29,50 cada adição de mercadorias à Declaração de Importação, o que representa o aumento de mais de 500% do valor originalmente fixado pela Lei nº 9.716/1998.
STJ
A legalidade da mesma taxa voltou a ser julgada pela 2ª Turma do Superior Tribunal de Justiça (STJ). Na sessão desta terça-feira (06/03) os ministros, por maioria, decidiram conhecer do recurso da Fazenda. No entanto, o ministro Og Fernandes, que ficou vencido na fase de conhecimento, pediu vista para julgar o mérito.
No caso, que envolve a Fazenda Nacional e a Ascensus Trading & Logistica Ltda, os contribuintes alegaram que a atualização dos valores da taxa do Siscomex autorizados pela portaria 257 de 2011 foi excessiva.
Já a Fazenda apresentou nota técnica afirmando que o reajuste ocorreu com base na lei e teve como justificativa o aumento real dos custos de manutenção, melhoria e expansão do sistema da receita, necessário ao atendimento do Siscomex, cujas receitas não mais cobriam as despesas com custos de operação e investimento.
Por enquanto, os ministros Herman Benjamin, relator do caso, Francisco Falcão e Assusete Magalhães votaram para conhecer e dar parcial provimento ao recurso. Com isso, eles votaram para devolver os autos ao Tribunal Regional Federal da 4ª Região para que sejam analisados os custos de operação e de modernização do Siscomex. “É um sistema complexo”, afirmou Benjamin.
Segundo o ministro, ao dar provimento ao recurso do contribuinte e reduzir o valor da taxa, o TRF-4 não considerou o investimento realizado e os índices de correção aplicáveis, alegados pela Fazenda.
O ministro explicou ainda os motivos pelos quais o STJ costuma devolver os autos ao tribunal de origem. São eles: na hipótese de embargos de declaração, quando há omissão e quando o STJ funciona como “corte de cassação”, em que delibera sobre uma questão jurídica e retorna o processo para que o tribunal dê continuidade ao julgamento e proceda a apreciação dos demais temas, a partir da premissa jurídica fixada pelo STJ. “Isso fazemos todos os dias na turma, seção e Corte Especial”, afirmou.
Os ministros Og Fernandes e Mauro Campbell Marques ficaram vencidos na votação pelo conhecimento do recurso da Fazenda Nacional. Marques argumentou que a Fazenda Nacional não alegou violação ao artigo 1.022 do novo Código de Processo Civil e alertou que, no caso, o tribunal não analisou a nota técnica, porque a Fazenda apresentou o documento só depois da análise pelo tribunal. Já o ministro Og Fernandes disse que para julgar o caso seria necessário reanalisar as provas, o que é impossível por conta da Súmula 7 do tribunal. Fonte: Jota
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