A Lei Complementar 157/2016
Autor | Edson Jacinto da Silva |
Páginas | 679-682 |
Page 679
A Lei Complementar nº 157, de 29 de dezembro de 2016, alterou a Lei Complementar nº 116, de 31 de julho de 2003, que dispõe sobre o Imposto Sobre Serviços de Qualquer Natureza, a Lei nº 8.429, de 2 de junho de 1992 (Lei de Improbidade Administrativa), e a Lei Complementar nº 63, de 11 de janeiro de 1990, que “dispõe sobre critérios e prazos de crédito das parcelas, do produto da arrecadação de impostos de competência dos Estados e de transferências por estes recebidos, pertencentes aos Municípios, e dá outras providências”.
A Lei Complementar 157/2016 veio a lume e trouxe consigo a inclusão de novo ato de improbidade na Lei 8.429/1992 (Lei de Improbidade Administrativa – LIA). Trata-se do art. 10-A da LIA, que dispõe sobre os “atos de improbidade decorrentes de concessão ou aplicação indevida de benefício financeiro ou tributário”. Os referidos atos de improbidade somam-se aos demais atos tipificados nos arts. 9.º (enriquecimento ilícito), 10 (dano ao erário) e 11 (violação aos princípios da Administração), todos da LIA, e art. 52 da Lei 10.257/2001 (Estatuto da Cidade).
Embora o novo ato de improbidade somente tenha vigência e aplicação a partir de 30/12/2017, nos moldes dos arts. 6º e 7º, § 1º da LC 157/2016, é importante atentar para a novel legislação, especialmente pela relevância do tema e dos impactos que irá refletir na gestão financeira e tributária dos Municípios.
No caso em epígrafe, foi utilizada a lei complementar que tratou do Imposto Sobre Serviços - ISS para abordar a nova modalidade de improbidade.
Harmoniza-se no aludido tipo de improbidade a ação ou omissão para concessão, aplicação ou manutenção de benefício financeiro ou tributário contrário ao que dispõem o caput e o § 1º do art. 8º-A da LC 116/2003, que dispõe sobre o Imposto Sobre Serviços de Qualquer Natureza (ISS ou ISSQN), de competência dos Municípios e do Distrito Federal.
O art. 10-A da Lei 8.429/1992 dispõe:
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“Art. 10-A. Constitui ato de improbidade administrativa qualquer ação ou omissão para conceder, aplicar ou manter benefício financeiro ou tributário contrário ao que dispõem o caput e o § 1º do art. 8º-A da Lei Complementar nº 116, de 31 de julho de 2003.”
A distinção do novo ato de improbidade depende da concessão, aplicação ou manutenção de benefício financeiro ou tributário relacionado ao Imposto Sobre Serviços, em contrariedade ao caput e § 1º do art. 8º-A da LC 116/2003, que também foi incluído pela LC 157/2016, que dispõe:
“Art...
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