{"id":301,"date":"2020-11-17T11:40:00","date_gmt":"2020-11-17T14:40:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=301"},"modified":"2021-03-18T11:41:49","modified_gmt":"2021-03-18T14:41:49","slug":"opostos-embargos-contra-decisao-que-criminalizou-nao-recolhimento-de-icms","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=301","title":{"rendered":"Opostos embargos contra decis\u00e3o que criminalizou n\u00e3o recolhimento de ICMS"},"content":{"rendered":"\n<p>O advogado&nbsp;Igor Mauler Santiago&nbsp;apresentou&nbsp;embargos de declara\u00e7\u00e3o&nbsp;\u00e0&nbsp;decis\u00e3o&nbsp;do Supremo Tribunal Federal que criminalizou o n\u00e3o recolhimento de ICMS. O entendimento foi fixado pelo Plen\u00e1rio da Corte no fim do ano passado, mas o&nbsp;ac\u00f3rd\u00e3o&nbsp;\u2014 RHC 163.334 (SC)&nbsp;\u2014 s\u00f3 foi publicado nesta sexta-feira (13\/11). Na oportunidade, o STF fixou a tese de que &#8220;o&nbsp;contribuinte que, de forma contumaz e com dolo de apropria\u00e7\u00e3o, deixa de recolher o ICMS cobrado do adquirente da mercadoria ou servi\u00e7o incide no tipo penal do artigo 2\u00ba, II, da Lei n\u00ba 8.137\/1990&#8221;.<\/p>\n\n\n\n<p>Segundo o dispositivo, \u00e9 crime contra a ordem tribut\u00e1ria &#8220;deixar de recolher, no prazo legal, valor de tributo ou de contribui\u00e7\u00e3o social, descontado ou cobrado, na qualidade de sujeito passivo de obriga\u00e7\u00e3o e que deveria recolher aos cofres p\u00fablicos&#8221;.<\/p>\n\n\n\n<p>No caso concreto, o RHC foi interposto em defesa de comerciantes de Santa Catarina denunciados pelo Minist\u00e9rio P\u00fablico de Santa Catarina por n\u00e3o terem recolhido o imposto.<\/p>\n\n\n\n<p>Em sua pe\u00e7a, Mauler Santiago&nbsp;\u2014 que \u00e9&nbsp;colunista&nbsp;da&nbsp;ConJur&nbsp;\u2014 pleiteia a modula\u00e7\u00e3o de efeitos do ac\u00f3rd\u00e3o. Para o advogado, o ac\u00f3rd\u00e3o promove altera\u00e7\u00e3o na jurisprud\u00eancia dominante do STF. Assim, invoca o artigo 927 do C\u00f3digo de Processo Civil, segundo o qual, ocorrendo tal guinada jurisprudencial, &#8220;pode haver modula\u00e7\u00e3o dos efeitos da altera\u00e7\u00e3o no interesse social e no da seguran\u00e7a jur\u00eddica&#8221;.<\/p>\n\n\n\n<p>Segundo os embargos, a jurisprud\u00eancia at\u00e9 ent\u00e3o prevalecente no Supremo foi fixada em Plen\u00e1rio quando do julgamento do recurso extraordin\u00e1rio&nbsp;em HC 67.668 (DF). \u00c0 \u00e9poca&nbsp;\u2014 em 1971&nbsp;\u2014, a Corte entendeu que a pris\u00e3o administrativa seria inaplic\u00e1vel ao contribuinte que n\u00e3o tivesse recolhido IPI.<\/p>\n\n\n\n<p>O advogado ainda ressaltou que, no caso do julgado de 1971, existia lei expressa que equiparava o contribuinte de IPI a&nbsp;deposit\u00e1rio&nbsp; \u2014 sujeito, portanto, ao crime de apropria\u00e7\u00e3o ind\u00e9bita. Mas inexiste essa previs\u00e3o legal quanto ao ICMS.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Dois pesos<\/h4>\n\n\n\n<p>Os embargos propostos contra o ac\u00f3rd\u00e3o do STF tamb\u00e9m fazem refer\u00eancia a outro julgado, o\u00a0recurso extraordin\u00e1rio\u00a0574.706\u00a0(PR), por meio do qual o Supremo afastou o ICMS da base de c\u00e1lculo do PIS e da Cofins\u00a0\u2014 pois\u00a0o ICMS n\u00e3o constitui receita do contribuinte, mas valor desde sempre pertencente ao Estado que apenas transita pelas m\u00e3os do empres\u00e1rio.<\/p>\n\n\n\n<p>Mas contra esse ac\u00f3rd\u00e3o existe o pleito, por parte da Uni\u00e3o, de modula\u00e7\u00e3o de efeitos. Assim, concluem os embargos, parece natural<br>que &#8220;o termo inicial a ser estabelecido naqueles autos sirva de limite m\u00ednimo tamb\u00e9m aqui, de forma a evitar-se que o mesmo ICMS, relativo ao mesmo m\u00eas, constitua receita da empresa para fins tribut\u00e1rios (impossibilidade de sua exclus\u00e3o da base de c\u00e1lculo do PIS\/Cofins) e receita do Estado para fins criminais (subsun\u00e7\u00e3o ao art. 2\u00ba, II, da Lei n\u00ba 8.137\/90)&#8221;.<\/p>\n\n\n\n<p>&#8220;Ambos os julgados trazem ganhos e perdas para o Fisco e o particular. O descasamento temporal na sua aplica\u00e7\u00e3o acarretaria a supina injusti\u00e7a de, quanto a todo o passado, garantir ao primeiro somente os b\u00f4nus,<br>impondo ao segundo todas as desvantagens&#8221;, prossegue a pe\u00e7a.<\/p>\n\n\n\n<p>Assim, o advogado pede que a tese fixada no&nbsp;RHC 163.334 (SC) s\u00f3 alcance os fatos geradores de ICMS ocorridos&nbsp;ap\u00f3s a conclus\u00e3o do seu julgamento (18\/12\/19) ou&nbsp;ap\u00f3s o termo inicial de aplica\u00e7\u00e3o dos efeitos do RE 574.706 (PR) \u2014 caso este seja fixado em data posterior a 18\/12\/19.<\/p>\n\n\n\n<p>Fonte: <a href=\"http:\/\/O%20advogado%20Igor%20Mauler%20Santiago%20apresentou%20embargos%20de%20declara%C3%A7%C3%A3o%20%C3%A0%20decis%C3%A3o%20do%20Supremo%20Tribunal%20Federal%20que%20criminalizou%20o%20n%C3%A3o%20recolhimento%20de%20ICMS.%20O%20entendimento%20foi%20fixado%20pelo%20Plen%C3%A1rio%20da%20Corte%20no%20fim%20do%20ano%20passado,%20mas%20o%20ac%C3%B3rd%C3%A3o%20%E2%80%94%20RHC%20163.334%20(SC)%20%E2%80%94%20s%C3%B3%20foi%20publicado%20nesta%20sexta-feira%20(13\/11).%20Na%20oportunidade,%20o%20STF%20fixou%20a%20tese%20de%20que%20%22o%20contribuinte%20que,%20de%20forma%20contumaz%20e%20com%20dolo%20de%20apropria%C3%A7%C3%A3o,%20deixa%20de%20recolher%20o%20ICMS%20cobrado%20do%20adquirente%20da%20mercadoria%20ou%20servi%C3%A7o%20incide%20no%20tipo%20penal%20do%20artigo%202%C2%BA,%20II,%20da%20Lei%20n%C2%BA%208.137\/1990%22.%20%20Segundo%20o%20dispositivo,%20%C3%A9%20crime%20contra%20a%20ordem%20tribut%C3%A1ria%20%22deixar%20de%20recolher,%20no%20prazo%20legal,%20valor%20de%20tributo%20ou%20de%20contribui%C3%A7%C3%A3o%20social,%20descontado%20ou%20cobrado,%20na%20qualidade%20de%20sujeito%20passivo%20de%20obriga%C3%A7%C3%A3o%20e%20que%20deveria%20recolher%20aos%20cofres%20p%C3%BAblicos%22.%20%20No%20caso%20concreto,%20o%20RHC%20foi%20interposto%20em%20defesa%20de%20comerciantes%20de%20Santa%20Catarina%20denunciados%20pelo%20Minist%C3%A9rio%20P%C3%BAblico%20de%20Santa%20Catarina%20por%20n%C3%A3o%20terem%20recolhido%20o%20imposto.%20%20Em%20sua%20pe%C3%A7a,%20Mauler%20Santiago%20%E2%80%94%20que%20%C3%A9%20colunista%20da%20ConJur%20%E2%80%94%20pleiteia%20a%20modula%C3%A7%C3%A3o%20de%20efeitos%20do%20ac%C3%B3rd%C3%A3o.%20Para%20o%20advogado,%20o%20ac%C3%B3rd%C3%A3o%20promove%20altera%C3%A7%C3%A3o%20na%20jurisprud%C3%AAncia%20dominante%20do%20STF.%20Assim,%20invoca%20o%20artigo%20927%20do%20C%C3%B3digo%20de%20Processo%20Civil,%20segundo%20o%20qual,%20ocorrendo%20tal%20guinada%20jurisprudencial,%20%22pode%20haver%20modula%C3%A7%C3%A3o%20dos%20efeitos%20da%20altera%C3%A7%C3%A3o%20no%20interesse%20social%20e%20no%20da%20seguran%C3%A7a%20jur%C3%ADdica%22.%20%20Segundo%20os%20embargos,%20a%20jurisprud%C3%AAncia%20at%C3%A9%20ent%C3%A3o%20prevalecente%20no%20Supremo%20foi%20fixada%20em%20Plen%C3%A1rio%20quando%20do%20julgamento%20do%20recurso%20extraordin%C3%A1rio%20em%20HC%2067.668%20(DF).%20%C3%80%20%C3%A9poca%20%E2%80%94%20em%201971%20%E2%80%94,%20a%20Corte%20entendeu%20que%20a%20pris%C3%A3o%20administrativa%20seria%20inaplic%C3%A1vel%20ao%20contribuinte%20que%20n%C3%A3o%20tivesse%20recolhido%20IPI.%20%20O%20advogado%20ainda%20ressaltou%20que,%20no%20caso%20do%20julgado%20de%201971,%20existia%20lei%20expressa%20que%20equiparava%20o%20contribuinte%20de%20IPI%20a%20deposit%C3%A1rio%20%20%E2%80%94%20sujeito,%20portanto,%20ao%20crime%20de%20apropria%C3%A7%C3%A3o%20ind%C3%A9bita.%20Mas%20inexiste%20essa%20previs%C3%A3o%20legal%20quanto%20ao%20ICMS.%20%20%20Dois%20pesos%20Os%20embargos%20propostos%20contra%20o%20ac%C3%B3rd%C3%A3o%20do%20STF%20tamb%C3%A9m%20fazem%20refer%C3%AAncia%20a%20outro%20julgado,%20o%20recurso%20extraordin%C3%A1rio%20574.706%20(PR),%20por%20meio%20do%20qual%20o%20Supremo%20afastou%20o%20ICMS%20da%20base%20de%20c%C3%A1lculo%20do%20PIS%20e%20da%20Cofins%20%E2%80%94%20pois%20o%20ICMS%20n%C3%A3o%20constitui%20receita%20do%20contribuinte,%20mas%20valor%20desde%20sempre%20pertencente%20ao%20Estado%20que%20apenas%20transita%20pelas%20m%C3%A3os%20do%20empres%C3%A1rio.%20%20Mas%20contra%20esse%20ac%C3%B3rd%C3%A3o%20existe%20o%20pleito,%20por%20parte%20da%20Uni%C3%A3o,%20de%20modula%C3%A7%C3%A3o%20de%20efeitos.%20Assim,%20concluem%20os%20embargos,%20parece%20natural%20que%20%22o%20termo%20inicial%20a%20ser%20estabelecido%20naqueles%20autos%20sirva%20de%20limite%20m%C3%ADnimo%20tamb%C3%A9m%20aqui,%20de%20forma%20a%20evitar-se%20que%20o%20mesmo%20ICMS,%20relativo%20ao%20mesmo%20m%C3%AAs,%20constitua%20receita%20da%20empresa%20para%20fins%20tribut%C3%A1rios%20(impossibilidade%20de%20sua%20exclus%C3%A3o%20da%20base%20de%20c%C3%A1lculo%20do%20PIS\/Cofins)%20e%20receita%20do%20Estado%20para%20fins%20criminais%20(subsun%C3%A7%C3%A3o%20ao%20art.%202%C2%BA,%20II,%20da%20Lei%20n%C2%BA%208.137\/90)%22.%20%20%22Ambos%20os%20julgados%20trazem%20ganhos%20e%20perdas%20para%20o%20Fisco%20e%20o%20particular.%20O%20descasamento%20temporal%20na%20sua%20aplica%C3%A7%C3%A3o%20acarretaria%20a%20supina%20injusti%C3%A7a%20de,%20quanto%20a%20todo%20o%20passado,%20garantir%20ao%20primeiro%20somente%20os%20b%C3%B4nus,%20impondo%20ao%20segundo%20todas%20as%20desvantagens%22,%20prossegue%20a%20pe%C3%A7a.%20%20Assim,%20o%20advogado%20pede%20que%20a%20tese%20fixada%20no%20RHC%20163.334%20(SC)%20s%C3%B3%20alcance%20os%20fatos%20geradores%20de%20ICMS%20ocorridos%20ap%C3%B3s%20a%20conclus%C3%A3o%20do%20seu%20julgamento%20(18\/12\/19)%20ou%20ap%C3%B3s%20o%20termo%20inicial%20de%20aplica%C3%A7%C3%A3o%20dos%20efeitos%20do%20RE%20574.706%20(PR)%20%E2%80%94%20caso%20este%20seja%20fixado%20em%20data%20posterior%20a%2018\/12\/19.\">Conjur<\/a><\/p>\n\n\n\n<p>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<p>Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n<p>Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n<p>Assine nossa Newsletter e fique por dentro das novidades!<\/p>\n\n\n\n<p>Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica? Clique <a href=\"http:\/\/ayadvogados.com.br\/revista\">aqui<\/a>&nbsp;e pe\u00e7a a sua.<\/p>\n\n\n\n<p>Nos acompanhe nas redes sociais: <a href=\"https:\/\/www.facebook.com\/amaral.yazbek\">Facebook<\/a>&nbsp;| <a href=\"https:\/\/www.instagram.com\/amaral.yazbek\/\">Instagram<\/a> | <a href=\"https:\/\/www.linkedin.com\/company\/3357082\/admin\/\">Linkedin<\/a><\/p>\n\n\n\n<p>J\u00e1 conhece o canal Direito da Intelig\u00eancia de Neg\u00f3cios? <a href=\"https:\/\/www.youtube.com\/channel\/UCu2Mpu32ht8DEN8OFRXYMyw\">Inscreva-se j\u00e1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O advogado&nbsp;Igor Mauler Santiago&nbsp;apresentou&nbsp;embargos de declara\u00e7\u00e3o&nbsp;\u00e0&nbsp;decis\u00e3o&nbsp;do Supremo Tribunal Federal que criminalizou o n\u00e3o recolhimento de ICMS. O entendimento foi fixado pelo Plen\u00e1rio da Corte no fim do ano passado, mas o&nbsp;ac\u00f3rd\u00e3o&nbsp;\u2014 RHC 163.334 (SC)&nbsp;\u2014 s\u00f3 foi publicado nesta sexta-feira (13\/11). Na oportunidade, o STF fixou a tese de que &#8220;o&nbsp;contribuinte que, de forma contumaz e [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-301","post","type-post","status-publish","format-standard","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Opostos embargos contra decis\u00e3o que criminalizou n\u00e3o recolhimento de ICMS - Amaral, Yazbek Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.34.239.117.254.sslip.io\/?p=301\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Opostos embargos contra decis\u00e3o que criminalizou n\u00e3o recolhimento de ICMS - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"O advogado&nbsp;Igor Mauler Santiago&nbsp;apresentou&nbsp;embargos de declara\u00e7\u00e3o&nbsp;\u00e0&nbsp;decis\u00e3o&nbsp;do Supremo Tribunal Federal que criminalizou o n\u00e3o recolhimento de ICMS. 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