Tributário
Autor | Diva Malerbi |
Páginas | 76-77 |
Page 50
Processual Civil e Tributário - Mandado de Segurança - Compensação de tributos - Questão prejudicial - Decreto estadual de compensação de tributos com precatórios - ICMS - Vigência da norma ao tempo da impetração. 1. A compensação de tributos é regida pela lei vigente na data do ajuizamento da ação. Precedentes.
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O Decreto Estadual nº 418/2007, vigente ao tempo da impetração do mandado de segurança, veda o pagamento de ICMS mediante compensação com precatórios no Estado do Paraná. 3. Recurso ordinário não provido.
(STJ - Rec. Ordinário em Mand. de Segurança n. 29735/PR - 2a. T. - Ac. unânime - Rel.: Min. Diva Malerbi - conv. - Fonte: DJe, 23.11.2012).
Tributário. Compensação. Se o Poder Executivo local adotar o regime especial de pagamento de precatórios previsto no art. 97 da Constituição Federal, não é possível compensar o respectivo montante, ou parte dele, com débitos tributários. Agravo regimental não provido.
(STJ - Ag. Regimental no Rec. em Mand. de Segurança n. 36739/PR - 1a. T. - Ac. unânime - Rel. : Min. Ari Pargendler - Fonte: DJe, 13.11.2012).
Tributário. Embargos de Declaração nos Embargos de Declaração no Agravo Regimental no Agravo de Instrumento. ISS. Construção civil.
Base de cálculo. Dedução dos materiais empregados. Possibilidade.
RE 603.497/MG. Repercussão geral.
Embargos acolhidos. 1. O Supremo Tribunal Federal, ao analisar o RE 603.497/MG, com repercussão geral reconhecida, reiterou seu entendimento no sentido de que é possível deduzir da base de cálculo do ISS o valor dos materiais utilizados na prestação de serviço...
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