OAB questiona voto de qualidade de presidentes em colegiados do CARF

on: julho 04, 2017In: Notícia

Regra que estabelece o voto de qualidade dos presidentes das turmas e das câmaras do Conselho Administrativo de Recursos Fiscais (CARF) nos casos de empate nos julgamentos é alvo de questionamento no Supremo Tribunal Federal (STF) por parte do Conselho Federal da Ordem dos Advogados do Brasil (OAB). Contra a norma, a entidade ajuizou Ação Direta de Inconstitucionalidade (ADI 5731), que foi distribuída para o ministro Gilmar Mendes.

A Lei 11.941/2009 acrescenta uma expressão ao artigo 25 (parágrafo 9º) do Decreto 70.235/1972, estabelecendo que, no caso de empate nos julgamentos no CARF, nas turmas ou na Câmara Superior, prevalecerá o voto do presidente, que vota ordinariamente em todos os feitos – o chamado voto de qualidade.

Para a OAB, a norma questionada confronta princípios constitucionais como o da isonomia, da razoabilidade e da proporcionalidade. “Valendo-se desta prerrogativa, os presidentes de turma (necessariamente representantes da Fazenda Nacional) têm proferido voto e, em um segundo momento, revertido o resultado do julgamento com novo voto (outro), quase sempre em desfavor dos contribuintes”, afirma. Sustenta também que na hipótese de empate no julgamento deve prevalecer o princípio do in dubio pro contribuinte, conforme previsto no artigo 112 do Código Tributário Nacional.

Com esses argumentos, a OAB pediu a concessão de medida cautelar para suspender a eficácia da norma questionada e, no mérito, a declaração de inconstitucionalidade da expressão “que, em caso de empate, terão o voto de qualidade”, contida no artigo 25 (parágrafo 9º) do Decreto 70.235/1972.

Rito abreviado

O relator decidiu aplicar ao caso o rito abreviado previsto no artigo 12 da Lei 9.868/1999, para que a ação seja julgada em definitivo pelo Plenário, dispensando a análise do pedido de liminar. Ele requisitou informações definitivas ao Congresso Nacional e à Presidência da República, a serem prestadas no prazo de dez dias. Em seguida, determinou que os autos devem ser remetidos, sucessivamente, à advogada-geral da União e ao procurador-geral da República, para que se manifestem no prazo de cinco dias.

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Link : OAB questiona voto de qualidade de presidentes em colegiados do CARF

Fonte: STF

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