{"id":1850,"date":"2010-08-18T12:57:00","date_gmt":"2010-08-18T12:57:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/08\/18\/icms-incide-so-sobre-atividade-fim-de-tim-nordeste\/"},"modified":"2010-08-18T12:57:00","modified_gmt":"2010-08-18T12:57:00","slug":"icms-incide-so-sobre-atividade-fim-de-tim-nordeste","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/08\/18\/icms-incide-so-sobre-atividade-fim-de-tim-nordeste\/","title":{"rendered":"ICMS incide s\u00f3 sobre atividade-fim de Tim-Nordeste"},"content":{"rendered":"<p><span style=\"font-family:Arial;font-size:85%;color:#000000;\">Valores cobrados a t\u00edtulo de Imposto de Circula\u00e7\u00e3o sobre Mercadorias e Presta\u00e7\u00e3o de Servi\u00e7os (ICMS) devem incidir apenas sobre a atividade-fim da TIM Nordeste S. A., retirando do seu c\u00e1lculo o previsto no Conv\u00eanio 69\/ 1998. O entendimento \u00e9 do Tribunal de Justi\u00e7a da Bahia e foi mantido pelo presidente do Superior Tribunal de Justi\u00e7a, ministro Cesar Asfor Rocha.<\/span><\/p>\n<p><span style=\"font-family:Arial;font-size:85%;color:#000000;\">No recurso apresentado pelo estado da Bahia, defendeu-se a tese de que a retirada do ICMS sobre os servi\u00e7os constantes do conv\u00eanio geraria impacto financeiro negativo imediato na receita estatal. Isso porque o tributo deixaria de ser arrecadado.<\/span><\/p>\n<p><span style=\"font-family:Arial;font-size:85%;color:#000000;\">Asfor Rocha declarou ser evidente o car\u00e1ter exclusivamente jur\u00eddico da quest\u00e3o trazida pelo estado. Assim, conforme determina a Lei 12.016\/ 2009, n\u00e3o existe hip\u00f3tese de interven\u00e7\u00e3o do STJ. &#8220;A suspens\u00e3o de seguran\u00e7a, conforme delineamento legal, limita-se a averiguar a possibilidade de grave les\u00e3o \u00e0 ordem, \u00e0 seguran\u00e7a, \u00e0 sa\u00fade e \u00e0 economia p\u00fablicas. Invi\u00e1vel, no \u00e2mbito dessa medida excepcional, a an\u00e1lise do m\u00e9rito da demanda ou dos aspectos jur\u00eddicos da decis\u00e3o impugnada&#8221;, ressaltou o ministro. Com informa\u00e7\u00f5es da Assessoria de Comunica\u00e7\u00e3o do STJ.<\/span><br \/><span style=\"font-family:Arial;font-size:85%;color:#000000;\"><\/span><br \/><span style=\"font-family:Arial;font-size:85%;\"><span style=\"color:#000000;\">Fonte: <\/span><a href=\"http:\/\/www.conjur.com.br\/2010-ago-11\/icms-incidir-apenas-atividade-fim-operadora-celular\">CONJUR<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Valores cobrados a t\u00edtulo de Imposto de Circula\u00e7\u00e3o sobre Mercadorias e Presta\u00e7\u00e3o de Servi\u00e7os (ICMS)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[115,160,188],"tags":[],"class_list":["post-1850","post","type-post","status-publish","format-standard","hentry","category-icms","category-planejamento-tributario","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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