{"id":4873,"date":"2024-04-04T14:03:44","date_gmt":"2024-04-04T14:03:44","guid":{"rendered":"https:\/\/thefortune.one\/?p=4873"},"modified":"2024-04-04T14:03:44","modified_gmt":"2024-04-04T14:03:44","slug":"stf-mantem-cobranca-retroativa-de-tributos-apos-quebra-de-decisoes-definitivas","status":"publish","type":"post","link":"https:\/\/thefortune.one\/en\/stf-mantem-cobranca-retroativa-de-tributos-apos-quebra-de-decisoes-definitivas\/","title":{"rendered":"STF mant\u00e9m cobran\u00e7a retroativa de tributos ap\u00f3s \u2018quebra\u2019 de decis\u00f5es definitivas"},"content":{"rendered":"\n

Contribuintes pleiteavam a modula\u00e7\u00e3o dos efeitos para n\u00e3o permitir que a decis\u00e3o tivesse efeitos no passado. O impacto \u00e9 milion\u00e1rio para as empresas envolvidas<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

O Supremo Tribunal Federal (STF)<\/a> manteve, por 7 a 4, a decis\u00e3o que autorizou a cobran\u00e7a retroativa de valores n\u00e3o pagos no passado por for\u00e7a de senten\u00e7a definitiva.<\/p>\n\n\n\n

Os ministros analisaram recursos contra a decis\u00e3o de fevereiro do ano passado, quando a Corte deliberou que decis\u00f5es que autorizaram contribuintes a n\u00e3o pagar tributos perdem efic\u00e1cia se a Corte se pronunciar, tempos depois, em sentido contr\u00e1rio. Os ministros devem finalizar o julgamento na pr\u00f3xima sess\u00e3o, desta quinta-feira, 4.<\/p>\n\n\n\n

Faltou definir a possibilidade de cobran\u00e7a das multas punitivas e morat\u00f3rias decorrentes do n\u00e3o pagamento. No caso concreto, que discutia sobre a Contribui\u00e7\u00e3o Social sobre Lucro L\u00edquido (CSLL), os ministros entenderam que a cobran\u00e7a deve retroagir at\u00e9 2007, data em que o Supremo considerou o tributo constitucional.<\/p>\n\n\n\n

Os contribuintes pleiteavam a modula\u00e7\u00e3o dos efeitos para n\u00e3o permitir que a decis\u00e3o tivesse efeitos no passado. O impacto \u00e9 milion\u00e1rio para as empresas envolvidas.<\/p>\n\n\n\n

Os recursos foram apresentados pela T\u00eaxtil Bezerra de Menezes (TBM), que foi parte no processo, pelo Conselho Federal da Ordem dos Advogados do Brasil (OAB), pela Federa\u00e7\u00e3o das Ind\u00fastrias do Estado de S\u00e3o Paulo (Fiesp) e pelo Sindicato das Ind\u00fastrias de Produtos Qu\u00edmicos (Sinpeq).<\/p>\n\n\n\n

Votos<\/h2>\n\n\n\n

Para o relator, Lu\u00eds Roberto Barroso, as empresas que n\u00e3o voltaram a pagar a CSLL ap\u00f3s a decis\u00e3o do Supremo fizeram uma \u201caposta\u201d. \u201cA partir da publica\u00e7\u00e3o da ata da decis\u00e3o de 2007, j\u00e1 n\u00e3o havia mais d\u00favida que o tributo era devido\u201d, disse.<\/p>\n\n\n\n

Al\u00e9m de Barroso, Rosa Weber, Cristiano Zanin, Alexandre de Moraes, C\u00e1rmen L\u00facia e Gilmar Mendes tamb\u00e9m votaram para manter a decis\u00e3o de fevereiro.<\/p>\n\n\n\n

O ministro Andr\u00e9 Mendon\u00e7a tamb\u00e9m entendeu que o tributo \u00e9 devido desde 2007, mas defendeu a isen\u00e7\u00e3o das multas punitivas e morat\u00f3rias decorrentes do n\u00e3o pagamento. \u201cN\u00e3o entendo como se pode entender existir conduta reprov\u00e1vel por parte do contribuinte que se socorreu no Judici\u00e1rio\u201d, afirmou o ministro.<\/p>\n\n\n\n

Os ministros Luiz Fux, Edson Fachin, Dias Toffoli e K\u00e1ssio Nunes Marques votaram para acolher os pedidos e reformar a senten\u00e7a. Para eles, a decis\u00e3o s\u00f3 pode ter efeitos a partir de fevereiro de 2023, quando o Supremo julgou o tema, e a Receita Federal n\u00e3o pode cobrar tributos que n\u00e3o foram recolhidos no passado por for\u00e7a de decis\u00e3o definitiva.<\/p>\n\n\n\n

Na sess\u00e3o de hoje, Toffoli afirmou que este caso \u00e9 \u201cum dos julgamentos mais importantes\u201d dos quais participou em 14 anos como juiz constitucional.<\/p>\n\n\n\n

\u201cEstamos aqui a adentrar no campo da coisa julgada, e coisa julgada de muitos e muitos anos, e permitindo abrir a\u00e7\u00f5es rescis\u00f3rias in\u00fameras sendo que precisamos refletir sobre seguran\u00e7a jur\u00eddica e previsibilidade\u201d, afirmou.<\/p>\n\n\n\n

Fux defendeu que a modula\u00e7\u00e3o \u00e9 necess\u00e1ria para preservar a seguran\u00e7a jur\u00eddica, visto que o cen\u00e1rio era de \u201cincerteza para diversos players do mercado\u201d.<\/p>\n\n\n\n

Fonte:https:\/\/inteligenciafinanceira.com.br\/mercado-financeiro\/economia\/stf-mantem-cobranca-retroativa-de-tributos-apos-quebra-de-decisoes-definitivas\/<\/p>\n","protected":false},"excerpt":{"rendered":"

Contribuintes pleiteavam a modula\u00e7\u00e3o dos efeitos para n\u00e3o permitir que a decis\u00e3o tivesse efeitos no passado. O impacto \u00e9 milion\u00e1rio para as empresas envolvidas O Supremo Tribunal Federal (STF) manteve, por 7 a 4, a decis\u00e3o que autorizou a cobran\u00e7a retroativa de valores n\u00e3o pagos no passado por for\u00e7a de senten\u00e7a definitiva. Os ministros analisaram recursos contra […]<\/p>\n","protected":false},"author":3,"featured_media":4875,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4873","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-the-fortune-one"],"yoast_head":"\nSTF mant\u00e9m cobran\u00e7a retroativa de tributos ap\u00f3s \u2018quebra\u2019 de decis\u00f5es definitivas - The Fortune.one<\/title>\n<meta name=\"description\" content=\"Somos especialistas em gest\u00e3o patrimonial, op\u00e7\u00f5es de investimentos para diversos perfis, nosso diferencial \u00e9 comprovado com resultados.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/thefortune.one\/en\/stf-mantem-cobranca-retroativa-de-tributos-apos-quebra-de-decisoes-definitivas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF mant\u00e9m cobran\u00e7a retroativa de tributos ap\u00f3s \u2018quebra\u2019 de decis\u00f5es definitivas - 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