{"id":289,"date":"2020-11-23T11:36:00","date_gmt":"2020-11-23T14:36:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=289"},"modified":"2021-03-18T11:36:56","modified_gmt":"2021-03-18T14:36:56","slug":"liminares-reduzem-contribuicao-ao-sistema-s","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=289","title":{"rendered":"Liminares reduzem contribui\u00e7\u00e3o ao \u2018Sistema S\u2019"},"content":{"rendered":"\n

Entidades empresariais come\u00e7am a obter decis\u00f5es judiciais coletivas para limitar a 20 sal\u00e1rios m\u00ednimos a base de c\u00e1lculo das contribui\u00e7\u00f5es ao \u201cSistema S\u201d.<\/p>\n\n\n\n

A Associa\u00e7\u00e3o Nacional das Administradoras de Benef\u00edcios (Anab), da qual fazem parte a Qualicorp, administradoras do Grupo AllCare e o Grupo Elo, obteve liminar que beneficia 26 empresas que congregam a entidade. Todas elas passaram a ter uma carga tribut\u00e1ria reduzida. Em m\u00e9dia, o peso total dessas contribui\u00e7\u00f5es sobre a folha de pagamentos \u00e9 de 5,8% ao m\u00eas.<\/p>\n\n\n\n

De acordo com a Procuradoria-Geral da Fazenda Nacional (PGFN), h\u00e1 ao menos 8.580 processos sobre o tema, entre a\u00e7\u00f5es individuais e coletivas, que s\u00e3o acompanhadas pelo \u00f3rg\u00e3o.<\/p>\n\n\n\n

A liminar que beneficia a entidade foi proferida pelo juiz Caio Jos\u00e9 Bovino Greggio, da 21\u00aa Vara C\u00edvel Federal de S\u00e3o Paulo. A medida suspende a exigibilidade dos tributos decorrentes dos valores que excederem esse limite de 20 sal\u00e1rios m\u00ednimos. S\u00f3 ficou de fora o sal\u00e1rio-educa\u00e7\u00e3o (processo n\u00ba 5010088-25.2020.4.03.6100).<\/p>\n\n\n\n

\u201cConstato que, recentemente, o STJ fixou o entendimento de que existe um valor limite a ser considerado na base de c\u00e1lculo das contribui\u00e7\u00f5es sociais por conta de terceiros ou parafiscais\u201d, diz o juiz na decis\u00e3o.<\/p>\n\n\n\n

No come\u00e7o deste ano, uma decis\u00e3o un\u00e2nime da 1\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) limitou para a ind\u00fastria qu\u00edmica Rhodia Brasil a base de c\u00e1lculo do sal\u00e1rio-educa\u00e7\u00e3o, Incra e das contribui\u00e7\u00f5es destinadas ao Sebrae, Senac e Sesc a 20 sal\u00e1rios m\u00ednimos (REsp 1570980).<\/p>\n\n\n\n

A partir da publica\u00e7\u00e3o do entendimento, empresas come\u00e7aram a usar o ac\u00f3rd\u00e3o na tentativa de obter decis\u00e3o similar. Especialmente, ap\u00f3s o Supremo Tribunal Federal (STF) declarar a cobran\u00e7a do Sebrae constitucional, por maioria de votos, com repercuss\u00e3o geral (RE n\u00ba 603624).<\/p>\n\n\n\n

Segundo o advogado que representa a Anab no processo, Eduardo Muniz Cavalcanti, s\u00f3cio da Bento Muniz Advocacia, o artigo 3\u00ba do Decreto-Lei n\u00ba 2318, de 1986, revogou a limita\u00e7\u00e3o da base de incid\u00eancia, na Lei n\u00ba 6.958, de 1981, apenas das contribui\u00e7\u00f5es previdenci\u00e1rias. \u201cTamb\u00e9m apresentamos ao magistrado o julgado da 1\u00aa Turma do STJ como jurisprud\u00eancia\u201d, diz.<\/p>\n\n\n\n

Outra entidade que obteve decis\u00e3o favor\u00e1vel \u00e9 a Associa\u00e7\u00e3o das Ind\u00fastrias de Boituva, Iper\u00f3 e Regi\u00e3o (Assinbi), com 35 empresas associadas. Nesse caso, a liminar foi negada na primeira inst\u00e2ncia, mas a 6\u00aa Turma do Tribunal Regional Federal da 3\u00aa Regi\u00e3o (SP e MS) aceitou o pedido, excetuando apenas o sal\u00e1rio-educa\u00e7\u00e3o. Na decis\u00e3o, tamb\u00e9m \u00e9 citada a decis\u00e3o da 1\u00aa Turma do STJ.<\/p>\n\n\n\n

As duas decis\u00f5es s\u00e3o importantes porque t\u00eam validade para todos os associados das entidades, segundo Rafael Pinheiro Lucas Ristow, tributarista do BCOR Advogados, que representa a Assinbi no processo. \u201cE defendo que n\u00e3o s\u00f3 associados da \u00e9poca do ajuizamento da a\u00e7\u00e3o, mas pode usar a decis\u00e3o para reduzir a carga tribut\u00e1ria tamb\u00e9m quem entrar na entidade depois\u201d, diz.<\/p>\n\n\n\n

Ristow destaca ac\u00f3rd\u00e3o da 2\u00aa Turma do STJ sobre os efeitos de decis\u00e3o proferida em mandado de seguran\u00e7a coletivo (Resp n\u00ba 1.377.063\/RJ). \u201cOs ministros decidiram, na ocasi\u00e3o, que a medida alcan\u00e7a quem estiver em situa\u00e7\u00e3o jur\u00eddica id\u00eantica \u00e0quela tratada na decis\u00e3o da impetra\u00e7\u00e3o coletiva\u201d, diz o advogado.<\/p>\n\n\n\n

Diante da prolifera\u00e7\u00e3o de decis\u00f5es a respeito do tema, a PGFN pediu ao STJ que o assunto seja julgado como recurso repetitivo – o que orientar\u00e1 os demais magistrados a seguir a decis\u00e3o. \u201cAntevendo a import\u00e2ncia de que seja atribu\u00eddo um tratamento ison\u00f4mico aos contribuintes e a c\u00e9lere resolu\u00e7\u00e3o dessa controv\u00e9rsia, pr\u00f3pria do chamado contencioso de massa, a PGFN encaminhou o of\u00edcio \u00e0 Corte\u201d, diz o procurador Manoel Tavares Neto, coordenador-geral da Representa\u00e7\u00e3o Judicial da Fazenda Nacional.<\/p>\n\n\n\n

De acordo com a PGFN, h\u00e1 ac\u00f3rd\u00e3os desfavor\u00e1veis a contribuintes que entraram com a\u00e7\u00f5es individuais para tentar limitar a base de c\u00e1lculo das contribui\u00e7\u00f5es ao \u201cSistema S\u201d a 20 sal\u00e1rios m\u00ednimos nos cinco tribunais federais do pa\u00eds.<\/p>\n\n\n\n

  Fonte: Valor<\/a><\/p>\n\n\n\n

A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n

Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n

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Entidades empresariais come\u00e7am a obter decis\u00f5es judiciais coletivas para limitar a 20 sal\u00e1rios m\u00ednimos a base de c\u00e1lculo das contribui\u00e7\u00f5es ao \u201cSistema S\u201d. A Associa\u00e7\u00e3o Nacional das Administradoras de Benef\u00edcios (Anab), da qual fazem parte a Qualicorp, administradoras do Grupo AllCare e o Grupo Elo, obteve liminar que beneficia 26 empresas que congregam a entidade. 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