Estados pedem participação na multa prevista na Lei de Repatriação

on: novembro 07, 2016In: Notícia

Ação ajuizada no Supremo Tribunal Federal (STF), por um grupo de 11 estados e o Distrito Federal, pede a destinação de receitas oriundas da Lei de Repatriação (Lei 13.254/2016) para os cofres locais. Segundo a Ação Cível Originária (ACO) 2941, a lei não cumpre o estipulado pela Constituição Federal ao deixar de destinar a multa de 100% do imposto devido sobre os recursos repatriados ao Fundo de Participação dos Estados (FPE).

De acordo com o pedido, a lei inclui nos recursos destinados ao fundo a alíquota de 15% de Imposto de Renda incidente sobre os valores, mas deixa de fora a multa. Isso contraria o conceito de “produto da arrecadação”, conforme definido no artigo 159, I, da Constituição Federal, que trata do FPE.

“Encargos incidentes sobre os tributos, tais como multas e juros, são também classificáveis como ‘produtos’ da sua arrecadação”, diz a ação. Cita ainda a Lei Complementar 62/1989, que define o FPE incluindo na base de cálculo das transferências, além dos impostos, os adicionais, juros e multa moratória.

“Não se trata aqui de um mero conflito patrimonial entre níveis de governo, senão da vulneração de regras constitucionais que servem de base à partilha constitucional de tributos, ligadas à própria autonomia político-administrativa dos Estados-membros”, diz a ACO. Ressalta que se trata no caso de um real conflito federativo, e não mero conflito entre entes federativos.

O pedido sustenta ainda que a previsão de arrecadação com a Lei de Repatriação é de R$ 50 bilhões, com estimativas mais otimistas chegando a R$ 120 bilhões.

A ACO pede liminarmente a inclusão do montante arrecadado pela multa no FPE, visto se tratar de multa moratória inserida no crédito tributário do Imposto de Renda devida em razão de seu inadimplemento. No mérito, a inclusão definitiva do valor na base de cálculo do FPE. A ação foi distribuída ao ministro Luís Roberto Barroso.

Outros pedidos

Há no STF ações individuais semelhantes ajuizadas pelos Estados do Piauí (ACO 2931), Paraíba (2935), Acre (ACO 2936) e Sergipe (ACO 2943).

FT/CR

Link : Estados pedem participação na multa prevista na Lei de Repatriação

Fonte: STF

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