Terra, Pimentel e Vecci no Jornal Valor Econômico.

/12.321 Comentários/em , /por

Valor Econômico

STJ libera multa de guerra fiscal

Data: 10 de maio de 2011

Os Estados não podem por conta própria decidir que o benefício fiscal concedido por outra unidade da Federação é inconstitucional, ainda que não aprovado pelo Conselho Nacional de Política Fazendária (Confaz). O entendimento da 2ª Turma do Superior Tribunal de Justiça (STJ) foi aplicado a um processo que envolve a rede varejista goiana Novo Mundo Móveis e Utilidades e o Estado do Mato Grosso. A empresa foi autuada por utilizar benefício fiscal concedido por Goiás.

O incentivo concedido reduz, de 12% para 9%, o ICMS recolhido em Goiás. Com isso, o resultado é uma queda da carga tributária na operação interestadual. Ao pagar o imposto no Mato Grosso, a empresa poderia creditar integralmente o valor destacado nas notas fiscais em Goiás – ou seja, o ICMS na alíquota de 12% – enquanto o valor recolhido de fato ao Fisco goiano é de 9%.

Mas na entrada das mercadorias, o Estado do Mato Grosso recusou-se a aceitar o uso integral dos créditos, com o argumento de que deveriam se limitar ao recolhimento de fato – ou seja, 9%. A Novo Mundo relatou que foi autuada ao entrar com as mercadorias no Estado, momento no qual o ICMS é cobrado, numa alíquota de 17%. A discussão foi levada à Justiça.

Em primeira e segunda instâncias, o Estado do Mato Grosso saiu vencedor. Os magistrados aceitaram a validade de um decreto estadual que autoriza o não reconhecimento dos créditos integrais, no caso de benefícios concedidos por outros Estados. A empresa argumentou que a renúncia fiscal ocorreu em Goiás. Portanto, não caberia ao Estado do Mato Grosso ficar com o imposto renunciado por outra unidade da federação.

Na semana passada, a 2ª Turma do STJ aceitou a tese da empresa. A decisão, tomada por maioria, seguiu o entendimento do relator do caso, ministro Castro Meira. Segundo a corrente majoritária, os Estados não podem negar vigência a benefícios fiscais concedidos por outros, mesmo que o Confaz não tenha se posicionado, e ainda que os benefícios contrariem a Constituição Federal.

De acordo com os ministros, cabe ao Estado descontente ajuizar uma ação no Supremo Tribunal Federal (STF) para questionar normas criando esses benefícios fiscais. O argumento é que os Estados não podem negar eficácia aos benefícios concedidos por outros, pois todas as normas se presumem constitucionais, até manifestação contrária do Judiciário. Foram vencidos os ministros Humberto Martins e Herman Benjamin.

Para o advogado Sidnei Pimentel, do escritório Terra, Pimentel e Vecci Advogados, a decisão significa o reconhecimento de créditos de ICMS no contexto da guerra fiscal entre os Estados. “A glosa de créditos tem sido um dos capítulos dessa briga”, explica. Segundo Pimentel, situação semelhante de não reconhecimento desses créditos ocorre em Estados como São Paulo, Minas Gerais e Rio de Janeiro.

“Quando o Estado-membro, por meio de todos os órgãos que lhe dão assessoramento, entende que um ato normativo é inconstitucional, cabe a ele ajuizar as devidas ações junto ao Supremo Tribunal Federal”, afirma o advogado Saul Tourinho Leal, professor de direito constitucional do Instituto de Educação Superior de Brasília (Iesb).

Fonte: www.valoronline.com.br

12321 respostas
  4. asmr https://0mniartist.tumblr.com
    asmr https://0mniartist.tumblr.com says:

    Hey, I think your blog might be having browser compatibility issues.
    When I look at your blog site in Safari, it looks fine but when opening
    in Internet Explorer, it has some overlapping. I just wanted to
    give you a quick heads up! Other then that, wonderful blog!
    0mniartist asmr

  5. 0mniartist
    0mniartist says:

    We’re a group of volunteers and opening a new scheme in our community.

    Your website offered us with valuable information to work on.
    You’ve done a formidable job and our entire community will be grateful
    to you. asmr 0mniartist

  6. tinyurl.com
    tinyurl.com says:

    What’s up, of course this piece of writing
    is actually fastidious and I have learned lot of things from it about blogging.
    thanks. asmr 0mniartist

  9. asmr the
    asmr the says:

    Magnificent website. Lots of useful information here.
    I’m sending it to a few friends ans also sharing in delicious.
    And of course, thanks to your sweat!

  10. or asmr
    or asmr says:

    Hi there! I’m at work surfing around your blog from
    my new iphone 4! Just wanted to say I love reading your blog and look forward
    to all your posts! Keep up the superb work!

  11. with asmr
    with asmr says:

    Attractive component to content. I simply stumbled
    upon your blog and in accession capital to assert that I get in fact enjoyed account your weblog
    posts. Anyway I will be subscribing to your augment or even I
    achievement you get right of entry to consistently quickly.

  13. asmr our
    asmr our says:

    Hello I am so glad I found your blog page, I really found you by accident,
    while I was looking on Digg for something
    else, Anyhow I am here now and would just like to say thanks for a remarkable post and a all round interesting blog (I also love the theme/design), I
    don’t have time to look over it all at the minute but I have book-marked it and also
    added in your RSS feeds, so when I have time I will be back to read more, Please do keep up the great work.

  15. my asmr
    my asmr says:

    Ahaa, its fastidious dialogue about this paragraph here at this weblog, I
    have read all that, so at this time me also commenting at this place.

  17. http://tinyurl.com
    http://tinyurl.com says:

    scoliosis
    Spot on with this write-up, I actually believe that this website needs a great deal more
    attention. I’ll probably be returning to read more, thanks for the advice!
    scoliosis

  20. https://785days.tumblr.com/
    https://785days.tumblr.com/ says:

    dating sites
    It is the best time to make some plans for the long
    run and it’s time to be happy. I’ve learn this put up and
    if I could I want to suggest you some fascinating things
    or advice. Maybe you can write subsequent articles
    regarding this article. I desire to read more issues approximately it!
    free dating sites https://785days.tumblr.com/

  22. asmr are
    asmr are says:

    Hmm is anyone else having problems with the images on this blog loading?
    I’m trying to find out if its a problem on my end or
    if it’s the blog. Any feed-back would be greatly appreciated.

  24. dating sites was
    dating sites was says:

    I’ve been browsing online greater than three hours as of late, yet I never found any interesting article like
    yours. It is beautiful value enough for me. In my view, if all site owners and bloggers made good content as
    you did, the internet will be a lot more useful than ever
    before.

  27. and scoliosis
    and scoliosis says:

    Thanks , I have recently been looking for info approximately this topic for ages and yours is the best I have discovered so far.
    However, what concerning the conclusion? Are you sure concerning the supply?

  28. or scoliosis
    or scoliosis says:

    Hi there everybody, here every person is sharing these know-how, thus it’s pleasant to
    read this webpage, and I used to pay a visit this webpage daily.

  29. my free dating sites
    my free dating sites says:

    Hey I am so happy I found your blog, I really found you
    by error, while I was researching on Yahoo for something else,
    Anyhow I am here now and would just like to say thanks a lot for a remarkable post and a all round interesting blog (I also love
    the theme/design), I don’t have time to go through it all at the moment but I have bookmarked it and also included
    your RSS feeds, so when I have time I will be back to read much more, Please do keep up the
    excellent work.

  30. off free dating sites
    off free dating sites says:

    Hi would you mind sharing which blog platform you’re working
    with? I’m looking to start my own blog soon but I’m having a hard time making
    a decision between BlogEngine/Wordpress/B2evolution and
    Drupal. The reason I ask is because your layout seems different then most blogs
    and I’m looking for something unique. P.S My
    apologies for being off-topic but I had to
    ask!

  31. tinyurl.com
    tinyurl.com says:

    Nice blog here! Also your site loads up fast! What host are you using?

    Can I get your affiliate link to your host?
    I wish my site loaded up as fast as yours lol

  35. Eileen
    Eileen says:

    Hi to all, how is the whole thing, I think every one
    is getting more from this site, and your views are good designed for new people.

  37. Gregg
    Gregg says:

    Wow! This blog looks just like my old one! It’s on a totally different subject but it has pretty much the same layout and design. Superb choice of colors!

  39. Jim
    Jim says:

    It’s in fact very difficult in this busy life to listen news on TV,
    thus I simply use the web for that purpose, and take the latest information.

  43. bitly.com
    bitly.com says:

    I am now not sure where you’re getting your info, however good topic.
    I needs to spend some time studying more or working out more.
    Thank you for wonderful information I used to be in search of this
    information for my mission.

  44. tinyurl.com
    tinyurl.com says:

    Usually I do not read post on blogs, however I would like to say
    that this write-up very compelled me to try and do it!

    Your writing taste has been surprised me.
    Thank you, quite nice post.

  45. http://bit.ly/3CQEO7i
    http://bit.ly/3CQEO7i says:

    This design is spectacular! You most certainly know how to keep a reader entertained.
    Between your wit and your videos, I was almost moved to start my own blog
    (well, almost…HaHa!) Fantastic job. I really enjoyed what you had to say,
    and more than that, how you presented it. Too cool!

  46. where gamefly
    where gamefly says:

    Hey there great website! Does running a blog similar to
    this require a large amount of work? I’ve absolutely no knowledge
    of coding however I was hoping to start my own blog in the near future.
    Anyhow, if you have any ideas or tips for new blog owners please share.
    I understand this is off subject however I simply wanted
    to ask. Kudos!

  47. ps4 games or
    ps4 games or says:

    Good day! This is my first comment here so I just wanted to
    give a quick shout out and tell you I really enjoy reading your
    articles. Can you recommend any other blogs/websites/forums
    that deal with the same topics? Thank you!

  50. an ps4 games
    an ps4 games says:

    of course like your web-site however you need to test the spelling
    on several of your posts. Many of them are rife with spelling problems and I find it very troublesome to
    tell the truth nevertheless I’ll certainly come back again.

  54. web hosting that
    web hosting that says:

    I think this is one of the most important info for me.

    And i’m glad reading your article. But should remark on some general things, The web site style
    is ideal, the articles is really nice : D. Good job, cheers

  58. j.mp
    j.mp says:

    Wow that was odd. I just wrote an extremely long comment but after I clicked submit my comment didn’t show up.
    Grrrr… well I’m not writing all that over again. Regardless, just wanted to
    say superb blog!

  62. bit.ly
    bit.ly says:

    Hi there, just became aware of your blog through Google, and
    found that it is truly informative. I am going to watch out for brussels.
    I’ll appreciate if you continue this in future.
    Lots of people will be benefited from your writing.
    Cheers!

  67. but scoliosis surgery
    but scoliosis surgery says:

    Hi there just wanted to give you a quick heads up. The
    words in your post seem to be running off the screen in Safari.
    I’m not sure if this is a formatting issue or something to do
    with web browser compatibility but I thought I’d post to
    let you know. The design and style look great though! Hope you get the issue fixed soon. Cheers

  72. bitly.com
    bitly.com says:

    Greetings from Florida! I’m bored to death at work so I decided to browse your website on my iphone during lunch break.
    I love the knowledge you present here and can’t
    wait to take a look when I get home. I’m amazed
    at how fast your blog loaded on my mobile .. I’m not even using WIFI, just 3G ..
    Anyhow, wonderful site! quest bars http://bit.ly/3jZgEA2 quest bars

  92. Консультация психолога
    Консультация психолога says:

    Консультация психолога в Киеве Консультация психолога Консультация Психолога – Профессиональная
    поддержка. Заказать консультацию психолога.
    Опытные психотерапевты и психологи.
    Психолог Онлайн. Консультация психолога.
    Консультация у психологов.

  109. Leora
    Leora says:

    I know this web site provides quality dependent posts and
    extra material, is there any other web page which offers such stuff in quality?

  110. Чики смотреть онлайн
    Чики смотреть онлайн says:

    Здесь пятнадцать самых популярных
    сериалов для истинных ценителей драмы.
    Чики смотреть онлайн – все серии подряд смотреть в
    онлайн-кинотеатре. Закачивайте по предпологаемой дате выхода,
    Сериалы жанра “Комедия”.
    Вдобавок наш проект наш сайт таблицу каналов
    Че, HD Россия 24, 4K ICTV, прямой эфир Культура, трансляция
    Москва-24.

  112. Бумажный дом 5 сезон 7 серия смотреть онлайн
    Бумажный дом 5 сезон 7 серия смотреть онлайн says:

    У нас пятнадцать рейтинговых сериалов для настоящих поклонников мистики.
    Бумажный дом 5 сезон 7 серия смотреть онлайн смотреть онлайн.
    Размещайте по году, Сериалы жанра
    “Детектив”. Аналогично мы вам дает библиографию
    каналов BBC World News, HD Paramount Comedy Россия, 4K Мир, прямой эфир Москва-24,
    трансляция ТНТ.

  113. 6 сезон Полицейский с Рублевки
    6 сезон Полицейский с Рублевки says:

    Снова для Вас пятнадцать рейтинговых
    сериалов для подлинных любителей романтических комедий.
    6 сезон Полицейский с Рублевки смотреть
    онлайн. Размещайте по премьере,
    Сериалы жанра “Фантастика”. Точно
    также наш проект всегда готова предоставить библиографию каналов FOX Россия,
    HD ПлюсПлюс, 4K СТБ, прямой эфир Наше новое
    кино, трансляция Россия.

  118. Roseanne
    Roseanne says:

    I’m really enjoying the design and layout of your blog.
    It’s a very easy on the eyes which makes it much more pleasant
    for me to come here and visit more often. Did you
    hire out a developer to create your theme? Superb work!

  125. but ps4 games
    but ps4 games says:

    Thanks for any other magnificent article. Where else may anybody get that type of information in such an ideal approach of writing?
    I have a presentation next week, and I am at the look for such info.

  127. yqpunrs
    yqpunrs says:

    Cмотреть сериалы онлайн, Озвучка – Перевод Амедиа, лостфильм, AlexFilm, Оригинал (+субтитры) Холостячка 2 сезон 7 серия смотреть онлайн Смешарики. Новый сезон, Харли Квинн, Теория большого взрыва, Мистер Корман, Звоните ДиКаприо!, Грань – все серии, все сезоны.

  128. ps4 games for
    ps4 games for says:

    Good post. I learn something totally new and challenging on websites
    I stumbleupon every day. It will always be helpful to read through articles from other authors and use
    something from their sites.

  213. is asmr
    is asmr says:

    You can definitely see your skills within the article you
    write. The sector hopes for more passionate writers such as you who aren’t afraid to
    mention how they believe. All the time follow your heart.

  508. skctkk
    skctkk says:

    Вечер с Владимиром Соловьевым Вечер с Владимиром Соловьевым Вечер с Владимиром Соловьевым

    4188409827096405690962623779373938 68958674542053659496666545401803706 37069886059667467036377942035484226
    5334340 9376342 4977150 9559662 6087832 2818367 9563865 4468424 5831014 4253805 3886564 9523208 6955690 2233636 1139093
    437158 4184113 8712037 334935 5953149 7141553 8802337 9431473 5364329 7280745 2251283 7103646 9227191 864567 5239994