{"id":1754,"date":"2010-10-11T09:32:00","date_gmt":"2010-10-11T09:32:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/10\/11\/supremo-julga-icms-de-1989\/"},"modified":"2010-10-11T09:32:00","modified_gmt":"2010-10-11T09:32:00","slug":"supremo-julga-icms-de-1989","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/10\/11\/supremo-julga-icms-de-1989\/","title":{"rendered":"Supremo julga ICMS de 1989"},"content":{"rendered":"<div align=\"right\"><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><span style=\"font-size:85%;\">por Luiza de Carvalho  De Bras\u00edlia<br \/>08\/10\/2010 &#8211; Valor Econ\u00f4mico<\/span><\/span><\/span><\/div>\n<p><span style=\"font-family:arial;\"><span style=\"color:#000000;\"><\/p>\n<div align=\"justify\">O Supremo Tribunal Federal (STF) iniciou ontem o julgamento de uma antiga disputa entre o Fisco e empresas exportadoras. Em um recurso ajuizado pela Cafenorte Importadora e Exportadora, a Corte deve definir se ocorria a incid\u00eancia do Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS) nas exporta\u00e7\u00f5es de produtos no per\u00edodo de 1\u00ba de mar\u00e7o a 31 de maio de 1989. Nesses dois meses, houve a transi\u00e7\u00e3o para a Constitui\u00e7\u00e3o Federal de 1988, e as empresas entenderam que n\u00e3o estavam obrigadas a seguir nenhuma regra para o recolhimento do imposto. O primeiro voto, do ministro Ricardo Lewandowski, foi favor\u00e1vel \u00e0s exportadoras. O julgamento, por\u00e9m, foi suspenso por um pedido de vista da ministra Ellen Gracie.<\/p>\n<p>Na vig\u00eancia da Constitui\u00e7\u00e3o Federal de 1967, o Imposto sobre Circula\u00e7\u00e3o de Mercadoria (ICM) &#8211; na \u00e9poca apenas ICM e n\u00e3o ICMS &#8211; era disciplinado pela Resolu\u00e7\u00e3o n\u00ba 129, de 1979. Com a edi\u00e7\u00e3o da nova Constitui\u00e7\u00e3o, uma nova resolu\u00e7\u00e3o veio a ser editada, por\u00e9m, apenas no dia dia 1\u00ba de junho de 1989 &#8211; a Resolu\u00e7\u00e3o n\u00ba 22. A Corte deve uniformizar o entendimento das duas turmas do Supremo sobre a quest\u00e3o, para decidir se a Resolu\u00e7\u00e3o n\u00ba 129 estava em vigor nos meses que antecederam \u00e0 nova norma. Para o ministro Ricardo Lewandowski, a Resolu\u00e7\u00e3o n\u00ba 129 n\u00e3o teria sido recepcionada pela Constitui\u00e7\u00e3o Federal de 1988 pois, se n\u00e3o fosse dessa forma, n\u00e3o haveria necessidade de se elaborar uma outra resolu\u00e7\u00e3o sobre o tema.<\/p>\n<p>A decis\u00e3o do Supremo deve atingir apenas as empresas que entraram com a\u00e7\u00f5es na \u00e9poca, pois o prazo j\u00e1 est\u00e1 prescrito. Na opini\u00e3o do advogado Marcio Brotto de Barros, s\u00f3cio do escrit\u00f3rio Bergi Advogados, que representa a exportadora no processo, a resolu\u00e7\u00e3o antiga estabelecia apenas uma al\u00edquota m\u00e1xima que os governos estaduais poderiam determinar para o ICM. J\u00e1 a nova resolu\u00e7\u00e3o fixava um percentual espec\u00edfico de incid\u00eancia do ICMS. &#8220;Por n\u00e3o se adaptar \u00e0 nova ordem constitucional, n\u00e3o h\u00e1 como se sustentar a recep\u00e7\u00e3o da Resolu\u00e7\u00e3o 129&#8221;, afirma Barros.<\/p>\n<p>Para o advogado Marco Andr\u00e9 Dunley Gomes, do escrit\u00f3rio Dunley Gomes e Advogados, os Estados n\u00e3o poderiam exigir o pagamento do ICMS na exporta\u00e7\u00e3o naquele per\u00edodo porque n\u00e3o existia uma al\u00edquota de incid\u00eancia definida e vigente.<\/div>\n<hr \/>\n<p><span style=\"font-size:85%;\"><strong>Fonte<\/strong>: Valor Econ\u00f4mico, via<\/span><\/span><span style=\"font-size:85%;\"> <\/span><\/span><a href=\"http:\/\/4mail.com.br\/Artigo\/ViewFenacon\/002842012360787\"><span style=\"font-family:arial;font-size:85%;\">Fenacon<\/span><\/a><span style=\"font-family:arial;\"> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>por Luiza de Carvalho De Bras\u00edlia08\/10\/2010 &#8211; Valor Econ\u00f4mico O Supremo Tribunal Federal (STF) iniciou<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115,188],"tags":[],"class_list":["post-1754","post","type-post","status-publish","format-standard","hentry","category-icms","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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