{"id":520,"date":"2021-03-22T11:19:00","date_gmt":"2021-03-22T14:19:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=520"},"modified":"2021-03-25T11:19:47","modified_gmt":"2021-03-25T14:19:47","slug":"contribuinte-perde-disputa-sobre-servicos-portuarios","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=520","title":{"rendered":"Contribuinte perde disputa sobre servi\u00e7os portu\u00e1rios"},"content":{"rendered":"\n

Os contribuintes perderam a disputa contra a tributa\u00e7\u00e3o de despesas com descarga, manuten\u00e7\u00e3o e confer\u00eancia de mercadorias em portos e aeroportos – a chamada capatazia. O Supremo Tribunal Federal (STF) decidiu que esse tema \u00e9 infraconstitucional, prevalecendo, portanto, entendimento desfavor\u00e1vel do Superior Tribunal de Justi\u00e7a (STJ).<\/p>\n\n\n\n

A 1\u00aa Se\u00e7\u00e3o do STJ decidiu, em mar\u00e7o do ano passado, que esses custos est\u00e3o inseridos na composi\u00e7\u00e3o do valor aduaneiro e, por esse motivo, devem fazer parte da base de c\u00e1lculo do Imposto de Importa\u00e7\u00e3o. A decis\u00e3o foi proferida em car\u00e1ter repetitivo – ou seja, deve ser seguida pela primeira e segunda inst\u00e2ncias.<\/p>\n\n\n\n

O efeito pr\u00e1tico para as empresas, com a manuten\u00e7\u00e3o do entendimento do STJ, \u00e9 aumento de carga tribut\u00e1ria. E n\u00e3o s\u00f3 no Imposto de Importa\u00e7\u00e3o. Advogados dizem que tem efeito em outras situa\u00e7\u00f5es, j\u00e1 que o valor aduaneiro serve como base de c\u00e1lculo tamb\u00e9m para o IPI, PIS e Cofins – Importa\u00e7\u00e3o e ICMS.<\/p>\n\n\n\n

Um desfecho a favor dos contribuintes, por outro lado, teria gerado enorme perda para a Uni\u00e3o. Era estimado impacto de R$ 12 bilh\u00f5es aos cofres p\u00fablicos – levando em conta a devolu\u00e7\u00e3o do que foi pago pelos contribuintes nos \u00faltimos cinco anos.<\/p>\n\n\n\n

Os ministros do Supremo Tribunal Federal julgaram esse tema por meio de um recurso apresentado pela Marcopolo, fabricante de carrocerias de \u00f4nibus com sede no Rio Grande do Sul (ARE 1298840). A an\u00e1lise ocorreu no Plen\u00e1rio Virtual. Come\u00e7ou no dia 12 e se encerrou \u00e0 meia-noite da \u00faltima sexta-feira.<\/p>\n\n\n\n

Todos os ministros acompanharam o entendimento presidente da Corte, Luiz Fux, relator do caso. \u201cO acolhimento da pretens\u00e3o da parte agravante demandaria a an\u00e1lise de legisla\u00e7\u00e3o infraconstitucional pertinente, o que se mostra de invi\u00e1vel ocorr\u00eancia no \u00e2mbito do recurso extraordin\u00e1rio\u201d, afirma em um voto curto, de s\u00f3 duas p\u00e1ginas.<\/p>\n\n\n\n

Esse assunto \u00e9 pol\u00eamico. Especialmente porque a inclus\u00e3o das despesas de capatazia no valor aduaneiro ocorreu por meio de uma Instru\u00e7\u00e3o Normativa (IN) da Receita Federal – n\u00ba 327, publicada no ano de 2003. \u201cFere o princ\u00edpio da legalidade\u201d, diz a tributarista Maria Danielle Rezende de Toledo, do escrit\u00f3rio Lira Advogados.<\/p>\n\n\n\n

At\u00e9 a 1\u00aa Se\u00e7\u00e3o do STJ decidir sobre esse tema, o contribuinte \u00e9 quem vinha levando a melhor. Os julgamentos nas turmas, no entanto, n\u00e3o eram un\u00e2nimes. E foi justamente por uma mudan\u00e7a na composi\u00e7\u00e3o que se deu a virada na jurisprud\u00eancia.<\/p>\n\n\n\n

O ministro Francisco Falc\u00e3o, que ocupou o lugar de Humberto Martins – na \u00e9poca corregedor nacional de Justi\u00e7a e atualmente presidente do STJ – proferiu o voto que acabou virando o jogo. Humberto Martins tinha posicionamento favor\u00e1vel ao contribuinte, j\u00e1 o ministro Falc\u00e3o proferiu voto em sentido diferente, favorecendo a Uni\u00e3o. Ele foi acompanhado pela maioria na Se\u00e7\u00e3o.<\/p>\n\n\n\n

O placar final ficou em cinco votos a quatro pela tributa\u00e7\u00e3o. A maioria dos ministros entendeu que n\u00e3o se trata apenas de um ato administrativo interno. Falc\u00e3o, no seu voto, citou que o Decreto n\u00ba 6.759, de 2009, que regulamentou as atividades aduaneiras de fiscaliza\u00e7\u00e3o, controle e tributa\u00e7\u00e3o das opera\u00e7\u00f5es, ratificou a norma que anos antes foi editada pela Receita Federal.<\/p>\n\n\n\n

Ele levou em conta, ainda, o Acordo Geral sobre Tarifas e Com\u00e9rcio, conhecido como GATT, de 1994, que no artigo 7\u00ba estabelece normas para a determina\u00e7\u00e3o \u201cdo valor para fins alfandeg\u00e1rios\u201d. \u201cOu seja, o valor aduaneiro\u201d, disse o ministro na ocasi\u00e3o.<\/p>\n\n\n\n

Advogados t\u00eam a esperan\u00e7a, no entanto, de que o governo federal reveja esse posicionamento. Maria Danielle Rezende de Toledo diz que o texto da IN 327 foi objeto de consulta p\u00fablica no ano passado. \u201cEspecialmente porque h\u00e1 necessidade de melhoria de desempenho no com\u00e9rcio exterior\u201d, afirma. <\/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

Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n

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Os contribuintes perderam a disputa contra a tributa\u00e7\u00e3o de despesas com descarga, manuten\u00e7\u00e3o e confer\u00eancia de mercadorias em portos e aeroportos – a chamada capatazia. O Supremo Tribunal Federal (STF) decidiu que esse tema \u00e9 infraconstitucional, prevalecendo, portanto, entendimento desfavor\u00e1vel do Superior Tribunal de Justi\u00e7a (STJ). A 1\u00aa Se\u00e7\u00e3o do STJ decidiu, em mar\u00e7o do […]<\/p>\n","protected":false},"author":3,"featured_media":521,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-520","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nContribuinte perde disputa sobre servi\u00e7os portu\u00e1rios - 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=520\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contribuinte perde disputa sobre servi\u00e7os portu\u00e1rios - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"Os contribuintes perderam a disputa contra a tributa\u00e7\u00e3o de despesas com descarga, manuten\u00e7\u00e3o e confer\u00eancia de mercadorias em portos e aeroportos – a chamada capatazia. 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