{"id":679,"date":"2021-03-26T16:11:00","date_gmt":"2021-03-26T19:11:00","guid":{"rendered":"http:\/\/34.239.117.254\/?p=679"},"modified":"2021-03-29T16:12:48","modified_gmt":"2021-03-29T19:12:48","slug":"stf-julga-recurso-contra-tributacao-sobre-terco-de-ferias","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=679","title":{"rendered":"STF julga recurso contra tributa\u00e7\u00e3o sobre ter\u00e7o de f\u00e9rias"},"content":{"rendered":"\n

O Supremo Tribunal Federal (STF) come\u00e7ou a julgar, nesta sexta-feira, recurso contra a decis\u00e3o da Corte favor\u00e1vel \u00e0 incid\u00eancia da contribui\u00e7\u00e3o previdenci\u00e1ria patronal sobre o ter\u00e7o de f\u00e9rias. A discuss\u00e3o pode custar cerca de R$ 100 bilh\u00f5es \u00e0s empresas em geral.<\/p>\n\n\n\n

O julgamento foi aberto com o voto do relator, o ministro Marco Aur\u00e9lio, que manteve a decis\u00e3o contra o contribuinte. Ele tamb\u00e9m negou o pedido de modula\u00e7\u00e3o de efeitos \u2014 para que o entendimento da Corte seja aplicado somente daqui para frente, sem a possibilidade de a Fazenda cobrar o passado.<\/p>\n\n\n\n

Como ocorre no Plen\u00e1rio Virtual, a conclus\u00e3o deste caso est\u00e1 agendada para o dia 7 de abril. Mas os ministros que ainda v\u00e3o votar podem apresentar pedido de vista ou de destaque, o que deslocaria a discuss\u00e3o para an\u00e1lise presencial, atualmente por meio de videoconfer\u00eancia. Nessas duas hip\u00f3teses, o julgamento ficaria suspenso.<\/p>\n\n\n\n

A incid\u00eancia da contribui\u00e7\u00e3o patronal foi decidida, em agosto do ano passado, por 9 a 1. A ampla maioria dos ministros do STF entendeu que o ter\u00e7o de f\u00e9rias \u00e9 verba paga periodicamente como complemento \u00e0 remunera\u00e7\u00e3o e, por esse motivo, tem de ser tributada (RE 1072485).<\/p>\n\n\n\n

Agora, por meio de embargos de declara\u00e7\u00e3o, os contribuintes insistem com os ministros de que trata-se de quest\u00e3o infraconstitucional e, por esse motivo, n\u00e3o poderia ser analisada pelo STF.<\/p>\n\n\n\n

Afirmam tamb\u00e9m que eles julgaram a mat\u00e9ria somente sob a perspectiva da habitualidade do pagamento. Para caracterizar sal\u00e1rio, dizem, deveria tamb\u00e9m ser verificado se h\u00e1 natureza remunerat\u00f3ria \u2014 o que exige uma contrapresta\u00e7\u00e3o.<\/p>\n\n\n\n

Como segunda op\u00e7\u00e3o, caso os ministros mantenham o entendimento de que h\u00e1 incid\u00eancia de contribui\u00e7\u00e3o previdenci\u00e1ria sobre o ter\u00e7o de f\u00e9rias, pedem, ent\u00e3o, a modula\u00e7\u00e3o dos efeitos.<\/p>\n\n\n\n

Segundo a Associa\u00e7\u00e3o Brasileira de Advocacia Tribut\u00e1ria (Abat) , que atua como parte interessada no processo, o governo federal arrecada por ano cerca de R$ 200 bilh\u00f5es com a contribui\u00e7\u00e3o previdenci\u00e1ria patronal. O ter\u00e7o de f\u00e9rias, se contabilizado, representaria entre 10% e 12% desse total. Essa \u00e9 a base para a proje\u00e7\u00e3o de que, se cobrados os \u00faltimos cinco anos, as empresas ter\u00e3o que desembolsar entre R$ 80 bilh\u00f5es e R$ 100 bilh\u00f5es.<\/p>\n\n\n\n

An\u00e1lise<\/p>\n\n\n\n

Advogados dizem que a maioria das empresas n\u00e3o estava recolhendo a contribui\u00e7\u00e3o com base em decis\u00e3o do Superior Tribunal de Justi\u00e7a (STJ), em car\u00e1ter repetitivo, que serve de orienta\u00e7\u00e3o \u00e0s inst\u00e2ncias inferiores.<\/p>\n\n\n\n

Muitas resolveram simplesmente parar de pagar, sem recorrer \u00e0 Justi\u00e7a. Essa situa\u00e7\u00e3o \u00e9 a mais fr\u00e1gil, segundo advogados, porque a Fazenda Nacional n\u00e3o ter\u00e1 nenhum empecilho para fazer as cobran\u00e7as e exigir os pagamentos n\u00e3o realizados nos \u00faltimos cinco anos. Essas empresas, sem a modula\u00e7\u00e3o dos efeitos, ter\u00e3o que fazer provis\u00f5es.<\/p>\n\n\n\n

Outras companhias t\u00eam decis\u00f5es judiciais finalizadas (transitadas em julgado) garantindo o n\u00e3o pagamento. Mas essas tamb\u00e9m n\u00e3o est\u00e3o totalmente protegidas. A Fazenda poder\u00e1 ingressar com a\u00e7\u00f5es rescis\u00f3rias para tentar reverter as decis\u00f5es e exigir o recolhimento da contribui\u00e7\u00e3o.<\/p>\n\n\n\n

Voto<\/p>\n\n\n\n

O ministro Marco Aur\u00e9lio, relator do caso, n\u00e3o concordou com nenhum dos argumentos. A natureza constitucional, ele diz no voto, foi confirmada pelo plen\u00e1rio ao decidir que o tema seria julgado em repercuss\u00e3o geral. Para ele, essa alega\u00e7\u00e3o, \u201crevela mero inconformismo\u201d com o resultado.<\/p>\n\n\n\n

\u201cTamb\u00e9m n\u00e3o h\u00e1 v\u00edcios atinentes \u00e0 habitualidade e \u00e0 \u00edndole remunerat\u00f3ria do ter\u00e7o de f\u00e9rias\u201d, afirma. \u201cO Colegiado examinou ambos os requisitos, considerado o figurino constitucional do tributo, proclamando a aus\u00eancia de \u00f3bice \u00e0 incid\u00eancia da contribui\u00e7\u00e3o social sobre a verba em jogo. No caso, simplesmente se busca o rejulgamento da causa\u201d, acrescentou sobre os embargos de declara\u00e7\u00e3o.<\/p>\n\n\n\n

A negativa sobre o pedido de modula\u00e7\u00e3o de efeitos, pelo relator, apesar de muito ruim para contribuinte, n\u00e3o chega a causar surpresa no mercado. Marco Aur\u00e9lio tem posicionamento firmado contra essa pr\u00e1tica e costuma se posicionar dessa forma nos julgamentos da Corte \u2014 seja a favor ou contr\u00e1rio ao contribuinte.<\/p>\n\n\n\n

Nesse caso, ele est\u00e1 repetindo, portanto, um posicionamento j\u00e1 conhecido. \u201cConcluindo-se pela modula\u00e7\u00e3o, a \u00f3ptica desaguar\u00e1 na presun\u00e7\u00e3o de inconstitucionalidade da norma enquanto n\u00e3o houver delibera\u00e7\u00e3o do tribunal sob o \u00e2ngulo da repercuss\u00e3o maior. N\u00e3o se pode potencializar a seguran\u00e7a jur\u00eddica \u2014 g\u00eanero \u2014 em detrimento da pr\u00f3pria lei, instrumento \u00faltimo de estabiliza\u00e7\u00e3o das expectativas no Estado Democr\u00e1tico de Direito\u201d, frisa.<\/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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Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica? Clique aqui<\/a> e pe\u00e7a a sua.<\/p>\n\n\n\n

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O Supremo Tribunal Federal (STF) come\u00e7ou a julgar, nesta sexta-feira, recurso contra a decis\u00e3o da Corte favor\u00e1vel \u00e0 incid\u00eancia da contribui\u00e7\u00e3o previdenci\u00e1ria patronal sobre o ter\u00e7o de f\u00e9rias. A discuss\u00e3o pode custar cerca de R$ 100 bilh\u00f5es \u00e0s empresas em geral. O julgamento foi aberto com o voto do relator, o ministro Marco Aur\u00e9lio, que […]<\/p>\n","protected":false},"author":3,"featured_media":680,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-679","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":"\nSTF julga recurso contra tributa\u00e7\u00e3o sobre ter\u00e7o de f\u00e9rias - 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=679\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF julga recurso contra tributa\u00e7\u00e3o sobre ter\u00e7o de f\u00e9rias - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal (STF) come\u00e7ou a julgar, nesta sexta-feira, recurso contra a decis\u00e3o da Corte favor\u00e1vel \u00e0 incid\u00eancia da contribui\u00e7\u00e3o previdenci\u00e1ria patronal sobre o ter\u00e7o de f\u00e9rias. 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O julgamento foi aberto com o voto do relator, o ministro Marco Aur\u00e9lio, que…","_links":{"self":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=679"}],"version-history":[{"count":1,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/679\/revisions"}],"predecessor-version":[{"id":681,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/posts\/679\/revisions\/681"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=\/wp\/v2\/media\/680"}],"wp:attachment":[{"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ayadvogados.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}