{"id":2104,"date":"2010-02-13T09:00:00","date_gmt":"2010-02-13T09:00:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/02\/13\/tribunal-proibe-fazenda-paranaense-de-reformar-decisao-administrativa\/"},"modified":"2010-02-13T09:00:00","modified_gmt":"2010-02-13T09:00:00","slug":"tribunal-proibe-fazenda-paranaense-de-reformar-decisao-administrativa","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/13\/tribunal-proibe-fazenda-paranaense-de-reformar-decisao-administrativa\/","title":{"rendered":"Tribunal pro\u00edbe Fazenda paranaense de reformar decis\u00e3o administrativa"},"content":{"rendered":"<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;color:#000000;\">Uma decis\u00e3o do Tribunal de Justi\u00e7a do Paran\u00e1 (TJPR) estabeleceu limites \u00e0 interfer\u00eancia da Fazenda estadual nas decis\u00f5es proferidas pelo Conselho de Contribuintes e Recursos Fiscais (CCRF) &#8211; a segunda inst\u00e2ncia administrativa. A Corte entendeu que o secret\u00e1rio n\u00e3o pode reformar decis\u00e3o do \u00f3rg\u00e3o, por meio do chamado &#8220;recurso hier\u00e1rquico&#8221;, sem que exista de fato uma falha no processo. <\/span><\/div>\n<p><span style=\"font-family:Arial;font-size:85%;\"><\/p>\n<div align=\"justify\"><\/span><span style=\"font-family:Arial;font-size:85%;color:#000000;\">O conselho havia decidido favoravelmente a um contribuinte, cancelando um auto de infra\u00e7\u00e3o para cobran\u00e7a de Imposto de Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) sobre a doa\u00e7\u00e3o de cotas de uma empresa. A procuradoria se valeu do recurso hier\u00e1rquico para recorrer \u00e0 Fazenda, que reformou a decis\u00e3o. <\/span><\/div>\n<p><span style=\"font-family:Arial;font-size:85%;color:#000000;\"><\/p>\n<div align=\"justify\"><\/span><span style=\"font-family:Arial;font-size:85%;color:#000000;\">O recurso hier\u00e1rquico, existente em grande parte dos Estados, pode ser ajuizado apenas pelas procuradorias da Fazenda, e permite que a secretaria possa rever decis\u00f5es dos conselhos de contribuintes locais em que se alega falha na condu\u00e7\u00e3o do processo &#8211; no caso de uma das partes n\u00e3o ter sido intimada de forma devida ou quando houver fraudes, por exemplo. O recurso foi criado pelo fato de a Fazenda n\u00e3o poder recorrer \u00e0 Justi\u00e7a caso seja derrotada no processo administrativo. Em \u00e2mbito federal, no Conselho Administrativo de Recursos Fiscais (Carf), o recurso hier\u00e1rquico foi abolido. <\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><span style=\"color:#000000;\">A grande preocupa\u00e7\u00e3o dos tributaristas \u00e9 que esse recurso acabe reformando todas as decis\u00f5es administrativas contr\u00e1rias \u00e0 Fazenda. De acordo com o advogado Fl\u00e1vio Zanetti de Oliveira, do escrit\u00f3rio Augusto Prolik Advogados Associados, v\u00e1rios contribuintes enfrentam o problema. O advogado atua na defesa da empresa que havia obtido, no ano passado, uma decis\u00e3o favor\u00e1vel no Conselho de Contribuintes, que anulou uma multa por considerar que a base de c\u00e1lculo do ITCMD estava errada. Por meio do recurso hier\u00e1rquico, a procuradoria conseguiu reverter a decis\u00e3o com a ajuda da secretaria da Fazenda, que baseou a decis\u00e3o em um &#8220;entendimento pessoal&#8221;. &#8220;A decis\u00e3o foi de natureza pol\u00edtica e n\u00e3o jur\u00eddica, o que quebra toda a seguran\u00e7a jur\u00eddica do processo&#8221;, diz Oliveira. <\/span><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;color:#000000;\">Com base em um precedente de 2007 do Superior Tribunal de Justi\u00e7a (STJ), os desembargadores da 2\u00aa C\u00e2mara C\u00edvel do TJPR entenderam, por unanimidade, que o secret\u00e1rio de Estado n\u00e3o pode atuar como uma nova inst\u00e2ncia de julgamento, e deve se limitar a supervisionar a validade formal das decis\u00f5es e eventuais hip\u00f3teses de nulidade. De acordo com a decis\u00e3o, de relatoria do desembargador Silvio Vericundo Fernandes Dias, a secretaria de Estado n\u00e3o tem o poder de adentrar no m\u00e9rito da decis\u00e3o tomada pelo conselho, o que possibilitaria a ocorr\u00eancia de abusos e a tomada de decis\u00f5es pol\u00edticas, prejudicando a legitimidade do processo administrativo. <\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><\/span> <\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;font-size:85%;\"><span style=\"color:#000000;\">Apesar de ter acolhido o recurso hier\u00e1rquico, o secret\u00e1rio da Fazenda do Paran\u00e1, Heron Arzua, diz que casos como esse s\u00e3o rar\u00edssimos. Segundo Arzua, que est\u00e1 em sua segunda gest\u00e3o na Fazenda paranaense &#8211; o primeiro mandato foi de 1991 a 1994 -, essa pr\u00e1tica era comum nas gest\u00f5es anteriores, que costumavam reformar 100% das decis\u00f5es do conselho. &#8220;N\u00f3s mudamos isso. S\u00e3o pouqu\u00edssimos os casos de revers\u00e3o&#8221;, afirma, sem justificar, no entanto, a decis\u00e3o analisada pelo TJPR. &#8220;Acho que nem deveria existir mais o recurso hier\u00e1rquico.&#8221; (LC) <\/div>\n<p align=\"justify\">\n<hr \/>\n<p><\/p>\n<p><\/span><\/p>\n<div align=\"justify\"><span style=\"color:#000000;\"><strong>Fonte<\/strong>: Valor Econ\u00f4mico, via FENACON<\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Uma decis\u00e3o do Tribunal de Justi\u00e7a do Paran\u00e1 (TJPR) estabeleceu limites \u00e0 interfer\u00eancia da Fazenda<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[188],"tags":[],"class_list":["post-2104","post","type-post","status-publish","format-standard","hentry","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tribunal pro\u00edbe Fazenda paranaense de reformar decis\u00e3o administrativa - 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