{"id":2120,"date":"2010-02-04T19:35:00","date_gmt":"2010-02-04T19:35:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/02\/04\/tributos-novas-sumulas-vinculantes-do-stf\/"},"modified":"2010-02-04T19:35:00","modified_gmt":"2010-02-04T19:35:00","slug":"tributos-novas-sumulas-vinculantes-do-stf","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/02\/04\/tributos-novas-sumulas-vinculantes-do-stf\/","title":{"rendered":"Tributos: Novas S\u00famulas Vinculantes do STF"},"content":{"rendered":"<p><span style=\"font-family:Arial;font-size:85%;\"><strong><span style=\"font-size:130%;color:#000000;\">STF edita tr\u00eas novas s\u00famulas vinculantes sobre mat\u00e9ria tribut\u00e1ria <\/span><\/strong><\/span><br \/><span style=\"color:#000000;\"><\/span><span style=\"font-family:Arial;font-size:85%;\"><strong><span style=\"font-size:130%;\"><br \/><\/span><\/strong><\/span><span style=\"font-family:Arial;color:#000000;\">Tr\u00eas novas s\u00famulas vinculantes foram aprovadas durante a sess\u00e3o plen\u00e1ria desta quarta-feira (3) pelo Supremo Tribunal Federal (STF). Os verbetes, de n\u00fameros 28, 29 e 30 dizem respeito, respectivamente, \u00e0 inconstitucionalidade do dep\u00f3sito pr\u00e9vio para ajuizar a\u00e7\u00f5es contra exig\u00eancia de tributos; base de c\u00e1lculo de taxas &#8211; tipo de tributo previsto na Constitui\u00e7\u00e3o (art. 145, II); e a inconstitucionalidade de lei estadual que, a t\u00edtulo de incentivo fiscal, ret\u00e9m parte do ICMS de munic\u00edpio. <\/span><br \/><span style=\"font-family:Arial;\"><\/p>\n<div align=\"justify\"><\/span><\/div>\n<p><span style=\"font-family:Arial;\"><span style=\"color:#000000;\"><strong><u>S\u00famula 28<br \/><\/u><\/strong>A Proposta de S\u00famula Vinculante (PSV) 37 foi encaminhada pelo ministro Joaquim Barbosa com base no julgamento da Corte na A\u00e7\u00e3o Direta de Inconstitucionalidade (ADI) 1074. Nela, o STF julgou inconstitucional o artigo 19, da Lei 8.870\/94, que exigia dep\u00f3sito pr\u00e9vio para a\u00e7\u00f5es judiciais contra o INSS. <\/span><\/span><span style=\"font-family:Arial;\"><\/p>\n<div align=\"justify\"><\/span><\/div>\n<p><span style=\"font-family:Arial;\"><span style=\"color:#000000;\">Confira a reda\u00e7\u00e3o da S\u00famula Vinculante 28, aprovada por unanimidade dos ministros:<\/span> <strong><span style=\"color:#0000ff;\">&#8220;\u00c9 inconstitucional a exig\u00eancia de dep\u00f3sito pr\u00e9vio como requisito de admissibilidade de a\u00e7\u00e3o judicial na qual se pretenda discutir a exigibilidade do cr\u00e9dito tribut\u00e1rio&#8221;. <\/span><\/strong><\/span><span style=\"font-family:Arial;\"><strong><\/p>\n<div align=\"justify\"><\/strong><\/span><\/div>\n<p><span style=\"font-family:Arial;\"><span style=\"color:#000000;\"><strong><u>S\u00famula 29<\/u><\/strong><br \/>Encaminhada pelo ministro Ricardo Lewandowski, a PSV 39 faz refer\u00eancia ao julgamento do Recurso Extraordin\u00e1rio (RE) 576321, entre outros precedentes, no qual o Supremo admitiu a cobran\u00e7a de taxa de limpeza baseada no tamanho do im\u00f3vel. O cerne do debate foi o artigo 145 da Constitui\u00e7\u00e3o Federal, que distingue taxas de impostos. <\/span><\/span><\/p>\n<div align=\"justify\"><span style=\"font-family:Arial;\"><span style=\"color:#000000;\"><\/div>\n<p><\/span><\/span><\/p>\n<div align=\"justify\"><span style=\"font-family:Arial;color:#000000;\">Vencidos os ministros Marco Aur\u00e9lio e Eros Grau, que entenderam que o tema deve amadurecer. &#8220;Creio que precisamos refletir um pouco mais sobre a efic\u00e1cia dessa norma proibitiva contida no par\u00e1grafo 2\u00ba, do 145 [da Constitui\u00e7\u00e3o Federal]&#8221;, disse o ministro Marco Aur\u00e9lio. <\/span><\/div>\n<div align=\"justify\"><span style=\"color:#000000;\"><span style=\"font-family:Arial;\"><\/div>\n<p><\/span><\/span><\/p>\n<div align=\"justify\"><span style=\"font-family:Arial;\"><span style=\"color:#000000;\">Segundo o texto aprovado pela maioria dos ministros,<\/span> <span style=\"color:#0000ff;\"><strong>&#8220;\u00e9 constitucional a ado\u00e7\u00e3o no c\u00e1lculo do valor de taxa de um ou mais elementos da base de c\u00e1lculo pr\u00f3pria de determinado imposto, desde que n\u00e3o haja integral identidade entre uma base e outra&#8221;. <\/strong><\/span><\/span><\/div>\n<div align=\"justify\"><span style=\"font-family:Arial;\"><strong><\/div>\n<p><\/strong><\/span><\/p>\n<div align=\"justify\"><span style=\"font-family:Arial;\"><span style=\"color:#000000;\"><strong><u>S\u00famula 30<\/u><\/strong><br \/>Os ministros do STF tamb\u00e9m aprovaram na sess\u00e3o de hoje (3) &#8211; por maioria de votos, vencido o ministro Marco Aur\u00e9lio -, a Proposta de S\u00famula Vinculante (PSV 41) a respeito da inconstitucionalidade da reten\u00e7\u00e3o, pelos estados, de parcela do Imposto sobre Circula\u00e7\u00e3o de Mercadorias (ICMS) destinada aos munic\u00edpios. Autor da Proposta de S\u00famula Vinculante (PSV 41), o ministro Ricardo Lewandowski explicou que, muitas vezes, o estado institui lei de incentivo fiscal, dando benef\u00edcio no ICMS a certa empresa para que ela se instale em determinada regi\u00e3o de seu territ\u00f3rio e, com base nesta lei e a pretexto disso, ret\u00e9m parcela do ICMS devida ao munic\u00edpio que recebe a ind\u00fastria sob o argumento de que ele j\u00e1 est\u00e1 sendo beneficiado com o aumento de arrecada\u00e7\u00e3o por esse fato. <\/span><\/span><\/div>\n<div align=\"justify\"><span style=\"color:#000000;\"><span style=\"font-family:Arial;\"><\/div>\n<p><\/span><\/span><\/p>\n<div align=\"justify\"><span style=\"font-family:Arial;\"><span style=\"color:#000000;\">A S\u00famula Vinculante n\u00ba 30 do STF ter\u00e1 a seguinte reda\u00e7\u00e3o:<\/span> <strong><span style=\"color:#0000ff;\">&#8220;\u00c9 inconstitucional lei estadual que, a t\u00edtulo de incentivo fiscal, ret\u00e9m parcela do ICMS pertencente aos munic\u00edpios&#8221;.<\/span><\/strong><\/span><\/div>\n<p><span style=\"font-family:Arial;\"><strong><\/p>\n<div align=\"justify\">\n<hr \/>\n<\/div>\n<div align=\"justify\"><span style=\"font-size:85%;color:#000000;\">Fonte<\/span><\/strong><span style=\"font-size:85%;color:#000000;\">: Assessoria de Imprensa do Supremo Tribunal Federal.<\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>STF edita tr\u00eas novas s\u00famulas vinculantes sobre mat\u00e9ria tribut\u00e1ria Tr\u00eas novas s\u00famulas vinculantes foram aprovadas<\/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-2120","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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