Terra, Pimentel e Vecci no Jornal Valor Econômico.

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

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