Contribuições e a base de cálculo do ICMS.
Autor | Ricardo Sitzer |
Ocupação do Autor | Sócio de Do Val, Pereira de Almeida, Sitzer e Gregolin Advogados. |
Páginas | #5 |
Caberá ao STF (Supremo Tribunal Federal) exercer seu papel constitucional ou julgar, mais uma vez, seguindo orientações e pressões políticas da União: a questão se refere à inclusão do valor do ICMS na base de cálculo da Cofins e do PIS.
Há um Recurso Extraordinário no STF (RE 240.785) - relatoria do Ministro Marco Aurélio - que já conta com 06 (seis) votos favoráveis aos contribuintes - a favor da exclusão do valor do ICMS da base de cálculo das contribuições. Contra os contribuintes há apenas 1 (um) voto desfavorável, do Ministro Eros Grau. Faltam, ainda, os votos de 4 (quatro) ministros.
A discussão não é nova. A origem do recurso que hoje se encontra no STF é de 1995. A matéria ainda não havia chegado ao STF, já que era considerada infraconstitucional. Portanto, sujeita a apreciação do STJ (Superior Tribunal de Justiça) em última instância. E no STJ o panorama era desfavorável aos contribuintes (Súmulas nº 68 - "a parcela relativa ao ICM inclui-se na base de calculo do PIS" e 94 - "a parcela relativa ao ICMS inclui-se na base de calculo do FINSOCIAL").
O entendimento predominante no STF até o momento é o de que a base de cálculo das contribuições deve ser o faturamento. E na sistemática brasileira, o valor do ICMS é incluído no preço das mercadorias. Mas isso não significa que se trata de faturamento dos contribuintes. A totalidade do valor é repassada aos cofres dos Estados. Ainda, impacta significativamente na apuração das contribuições ao PIS e à Cofins.
As instâncias inferiores têm proferido decisões garantindo aos contribuintes tanto a imediata interrupção do pagamento como a recuperação dos valores recolhidos indevidamente.
Melhor ainda, já existem decisões assegurando o mesmo direito com relação à inclusão do ISS (Imposto sobre Serviços de competência dos Municípios) na base de cálculo das contribuições.
Salvo a mudança de um dos votos já proferidos, o entendimento prevalecerá. Na pior das hipóteses, a vitória seria apertada - 06 votos favoráveis contra 05 desfavoráveis. Em tese.
Com efeito, sabe-se que o STF, cada vez mais, tem proferido decisões políticas. Reviravoltas, mudanças de voto, trancamento de votações com pedidos de vista que perduram no tempo. Infelizmente, o que menos se vê e se espera é um julgamento proferido considerando a argumentação jurídica.
E a União tem feito sua lição de casa. Na tentativa de reverter o processo, ingressou com uma ADC - Ação...
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