{"id":13722,"date":"2021-05-14T10:40:54","date_gmt":"2021-05-14T13:40:54","guid":{"rendered":"https:\/\/coimbrachaves.com.br\/?p=13722"},"modified":"2021-05-14T10:40:54","modified_gmt":"2021-05-14T13:40:54","slug":"difal-para-empresas-do-simples-e-constitucional","status":"publish","type":"post","link":"https:\/\/coimbrachaves.com.br\/difal-para-empresas-do-simples-e-constitucional\/","title":{"rendered":"Cobran\u00e7a do Difal para empresas do Simples \u00e9 constitucional, decide STF"},"content":{"rendered":"

Em 11\/04,<\/span>\u00a0o<\/span>\u00a0Supremo Tribunal Federal<\/span>\u00a0(STF)<\/span>,<\/span>\u00a0<\/span>no julgamento em plen\u00e1rio virtual do\u00a0<\/span>RE 970.821<\/span><\/a>, com repercuss\u00e3o geral reconhecida (Tema 517),\u00a0<\/span>decidiu que\u00a0<\/span>\u00e9 constitucional\u00a0<\/span>a cobran\u00e7a do diferencial de al\u00edquota<\/span>\u00a0(Difal)<\/span>\u00a0de ICMS<\/span>\u00a0devido p<\/span>or<\/span>\u00a0empresas<\/span>\u00a0aderentes<\/span>\u00a0ao<\/span>\u00a0Simples Nacional<\/span>.<\/span>\u00a0<\/span>O diferencial<\/span>,<\/span>\u00a0que \u00e9<\/span>\u00a0cobrado pelo\u00a0<\/span>E<\/span>stado\u00a0<\/span>de destino<\/span>, refere-se<\/span>\u00a0\u00e0 diferen\u00e7a entre a al\u00edquota inte<\/span>restadual, cobrada pelo\u00a0<\/span>E<\/span>stado de onde sai a mercadoria, e\u00a0<\/span>a<\/span>\u00a0al\u00edquota d<\/span>aquele<\/span>\u00a0<\/span>ente federado<\/span>\u00a0que a recebe.<\/span>\u00a0<\/span>\u00a0<\/span><\/p>\n

No caso concreto, o RE foi interposto\u00a0<\/span>por uma<\/span>\u00a0microempresa<\/span>\u00a0<\/span>em face\u00a0<\/span>de ac\u00f3rd\u00e3o do TJRS\u00a0<\/span>proferidos\u00a0<\/span>sob o fundamento de que as Leis\u00a0<\/span>estaduais\u00a0<\/span>n\u00ba\u00a0<\/span>8.820\/1989 e\u00a0<\/span>n\u00ba\u00a0<\/span>10.045\/1993<\/span>, que\u00a0<\/span>prev<\/span>e<\/span>em<\/span>\u00a0a cobran\u00e7a<\/span>\u00a0do\u00a0<\/span>Difal<\/span>,<\/span>\u00a0n\u00e3o ex<\/span>trapolavam<\/span>\u00a0a compet\u00eancia dos\u00a0<\/span>E<\/span>stados (<\/span>art. 155, da CR\/<\/span>19<\/span>88<\/span><\/a>) e estariam em\u00a0<\/span>concord<\/span>\u00e2ncia<\/span>\u00a0com o art. 12 da\u00a0<\/span>Lei Complementar\u00a0<\/span>n\u00ba\u00a0<\/span>123\/2006<\/span><\/a>, a \u201cLei do Simples\u201d.<\/span>\u00a0<\/span><\/p>\n

O julgamento<\/span>\u00a0pelo STF<\/span>\u00a0teve in\u00edcio em 2018<\/span>, mas foi interrompido\u00a0<\/span>por<\/span>\u00a0pedido de vista do min<\/span>istro<\/span>\u00a0Gilmar Mendes. Na ocasi\u00e3o, o ministro Edson Fachin<\/span>, relator do\u00a0<\/span>R<\/span>ecurso,<\/span>\u00a0destacou<\/span>\u00a0em seu\u00a0<\/span>voto<\/span><\/a>\u00a0que a mat\u00e9ria \u00e9 regulada pela\u00a0<\/span>L<\/span>C<\/span>\u00a0123\/2006<\/span><\/a>\u00a0que\u00a0<\/span>a<\/span>utoriza<\/span>\u00a0expressamente a cobran\u00e7a do\u00a0<\/span>Difal<\/span>. Al\u00e9m disso, destacou que<\/span>\u00a0a ades\u00e3o ao Simples Nacional \u00e9 facultativa<\/span>, de forma que\u00a0<\/span>tanto\u00a0<\/span>os \u00f4nu<\/span>s quanto os<\/span>\u00a0b\u00f4nus devem ser arcados pelo contribuinte<\/span>\u00a0optante.\u00a0<\/span>\u00a0<\/span><\/p>\n

O ministro Fachin tamb\u00e9m\u00a0<\/span>refutou a alegada ofensa ao princ\u00edpio da cumulativ<\/span>idade<\/span>, argumentando que o artigo 23 da\u00a0<\/span>LC 123\/2006<\/span><\/a>\u00a0<\/span>veda categoricamente<\/span>\u00a0<\/span>a apropria\u00e7\u00e3o\u00a0<\/span>ou a transfer\u00eancia de cr\u00e9ditos (compensa\u00e7\u00e3o)<\/span>\u00a0relativos a impostos ou contribui\u00e7\u00f5es abrangidos pelo Simples Nacional<\/span>.\u00a0<\/span>Para ele,<\/span>\u00a0n\u00e3o h\u00e1 possibilidade de aderir parcialmente ao Simples<\/span>\u00a0de modo a pagar\u00a0<\/span>as\u00a0<\/span>obriga\u00e7\u00f5es tribut\u00e1rias de forma centralizada e reduzida, deixando<\/span>, entretanto,<\/span>\u00a0de recolher o\u00a0<\/span>D<\/span>ifal nas opera\u00e7\u00f5es interestaduais<\/span>.\u00a0<\/span>\u00a0<\/span><\/p>\n

O relator, com base nesses fundamentos, prop\u00f4s a seguinte tese de repercuss\u00e3o geral: “<\/span>[\u00e9]<\/span>\u00a0constitucional a imposi\u00e7\u00e3o tribut\u00e1ria de diferencial de al\u00edquota do ICMS pelo estado de destino na entrada de mercadoria em seu territ\u00f3rio devido por sociedade empres\u00e1ria aderente ao Simples Nacional, independentemente da posi\u00e7\u00e3o desta na cadeia produtiva ou da possibilidade de compensa\u00e7\u00e3o dos cr\u00e9ditos”.<\/span>\u00a0<\/span><\/p>\n

O voto do ministro Fachin foi acompanhado pelos ministros Dias Toffoli, Rosa Weber, Luiz Fux, Gilmar Mendes e Nunes Marques.\u00a0<\/span>Contudo<\/span>, o ministro Gilmar Mendes acompanhou o relator com ressalvas<\/span>\u00a0<\/span>e apresentou<\/span>, em seu\u00a0<\/span>voto<\/span><\/a>,<\/span>\u00a0reda\u00e7\u00e3o diferente \u00e0 tese: \u201c<\/span>[n]<\/span>\u00e3o<\/span>\u00a0viola a Constitui\u00e7\u00e3o Federal lei estadual que, em opera\u00e7\u00f5es interestaduais realizadas por empresas optantes pelo Simples antecipa a incid\u00eancia do ICMS devido no fato gerador subsequente, nos estritos termos do art. 13, \u00a71\u00ba, inciso XIII, al\u00ednea g, da Lei Complementar 123\/2006\u201d.<\/span>\u00a0<\/span>Nisto<\/span>\u00a0foi seguido em\u00a0<\/span>voto vogal<\/span><\/a>\u00a0<\/span>proferido\u00a0<\/span>pelo ministro Nunes Marques<\/span>.<\/span>\u00a0<\/span><\/p>\n

A diverg\u00eancia foi<\/span>\u00a0<\/span>inaugurada pelo ministro Alexandre de Moraes<\/span>, que ressaltou<\/span>\u00a0<\/span>o objetivo da\u00a0<\/span>Emenda Constitucional<\/span>\u00a0n\u00ba<\/span>\u00a087\/2015<\/span><\/a>. Para ele, a referida emenda visou a<\/span>o equil\u00edbrio da distribui\u00e7\u00e3o de receitas entre os entes federativos<\/span>, de forma a\u00a0<\/span>evitar a arrecada\u00e7\u00e3o exclusiva pelos\u00a0<\/span>E<\/span>stados de origem. Ou seja, a EC 87\/2015 n\u00e3o\u00a0<\/span>buscou alterar\u00a0<\/span>o tratamento tribut\u00e1rio diferenciado<\/span>\u00a0previst<\/span>o, desde 1988,<\/span>\u00a0no\u00a0<\/span>artigo 170 da Constitui\u00e7\u00e3o da Rep\u00fablica<\/span><\/a>\u00a0<\/span>para as pequenas empresas.<\/span>\u00a0Assim, o Difal aumentaria desproporcionalmente a carga tribut\u00e1ria para os optantes do\u00a0<\/span>S<\/span>imples, contrariando a Constitui\u00e7\u00e3o.\u00a0<\/span>\u00a0<\/span><\/p>\n

Em vista disso, o ministro Alexandre sugeriu a seguinte tese de repercuss\u00e3o geral: “\u00c9 inconstitucional a imposi\u00e7\u00e3o tribut\u00e1ria de diferencial de al\u00edquota do ICMS pelo\u00a0<\/span>E<\/span>stado de destino na entrada de mercadoria em seu territ\u00f3rio devido por sociedade empres\u00e1ria aderente ao Simples Nacional, independentemente da posi\u00e7\u00e3o desta na cadeia produtiva ou da possibilidade de compensa\u00e7\u00e3o dos cr\u00e9ditos”.\u00a0<\/span>A diverg\u00eancia f<\/span>oi seguid<\/span>a<\/span>\u00a0pelos ministros Lu\u00eds Roberto Barroso, C\u00e1rmen L\u00facia, Ricardo Lewandowski e Marco Aur\u00e9lio.<\/span>\u00a0<\/span><\/p>\n

Portanto, o placar final do julgamento\u00a0<\/span>foi de\u00a0<\/span>6<\/span>\u00a0votos a\u00a0<\/span>5<\/span>, em prol da constitucionalidade da cobran\u00e7a do diferencial de al\u00edquota de ICMS para as empresas optantes\u00a0<\/span>pelo<\/span>\u00a0Simples Nacional.<\/span>\u00a0<\/span><\/p>\n

Para o s\u00f3cio do CCA<\/span>, Paulo David<\/a><\/span>\u00a0Ferreira<\/span>, a tese vencedora ignora que\u00a0<\/span>o recolhimento do diferencial de al\u00edquota imposto pela<\/span>\u00a0<\/span>LC 123\/2006<\/span><\/a>\u00a0<\/span>se aplica\u00a0<\/span>apenas para contribuintes que n\u00e3o se encontrem na condi\u00e7\u00e3o de consumidores finais das mercadorias importadas de outros\u00a0<\/span>E<\/span>stados.<\/span>\u00a0Para ele, \u201ca decis\u00e3o \u00e9 prejudicial por aumentar desproporcionalmente a carga tribut\u00e1ria para os optantes do\u00a0<\/span>S<\/span>imples,\u00a0<\/span>o que prejudica os pequenos empres\u00e1rios e, portanto, o princ\u00edpio constitucional da livre iniciativa\u201d.<\/span>\u00a0<\/span><\/p>\n

Paulo lembra, ainda, que, em fevereiro deste ano, o Supremo, tamb\u00e9m sob relatoria do ministro Fachin, decidiu pela inconstitucionalidade, a partir de 2022, da cobran\u00e7a pelos\u00a0<\/span>E<\/span>stados do\u00a0<\/span>Difal<\/span>\u00a0de ICMS voltado \u00e0s empresas n\u00e3o optantes do Simples, caso o Congresso Nacional n\u00e3o edite Lei Complementar sobre a quest\u00e3o ainda em 2021.\u00a0<\/span>\u00a0<\/span><\/p>\n

\u201cEm fevereiro o STF decidiu pela inconstitucionalidade do\u00a0<\/span>Difal<\/span>\u00a0aplicado \u00e0s empresas n\u00e3o optantes pelo\u00a0<\/span>S<\/span>imples em virtude da aus\u00eancia de Lei Complementar. Agora, o Supremo considerou que a LC 123\/2006 supre essa lacuna para as empresas optantes. Essa decis\u00e3o, por\u00e9m, pode\u00a0<\/span>acabar desidratando esse benef\u00edcio. O Simples foi criado para facilitar e desburocratizar o recolhimento das obriga\u00e7\u00f5es fiscais das pequenas empresas, essa decis\u00e3o vai na contram\u00e3o desse objetivo\u201d, destaca nosso s\u00f3cio.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"Em 11\/04,\u00a0o\u00a0Supremo Tribunal Federal\u00a0(STF),\u00a0no julgamento em plen\u00e1rio virtual do\u00a0RE 970.821, com repercuss\u00e3o geral reconhecida (Tema 517),\u00a0decidiu que\u00a0\u00e9 constitucional\u00a0a cobran\u00e7a do […]","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[2],"tags":[948,947,763,121],"acf":[],"yoast_head":"\nCobran\u00e7a do Difal para empresas do Simples \u00e9 constitucional, decide STF - Coimbra, Chaves & Batista<\/title>\n<meta name=\"description\" content=\"Em 11\/04,\u00a0o\u00a0STF,\u00a0no julgamento do\u00a0RE 970.821 (Tema 517)\u00a0decidiu que\u00a0\u00e9 constitucional\u00a0a cobran\u00e7a do Difal\u00a0de ICMS\u00a0devido por\u00a0empresas\u00a0do\u00a0Simples Nacional.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/coimbrachaves.com.br\/difal-para-empresas-do-simples-e-constitucional\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Cobran\u00e7a do Difal para empresas do Simples \u00e9 constitucional, decide STF - 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