Ministro determina suspensão de processos sobre restituição de ICMS em operações interestaduais

on: outubro 25, 2016In: Notícia

O ministro Edson Fachin, do Supremo Tribunal Federal (STF), determinou a suspensão de todos os processos em trâmite que tratam da possibilidade de concessão de crédito de ICMS (Imposto sobre Circulação de Mercadorias e Prestação de Serviços) nos casos em que a operação tributada é proveniente de estado que concede, unilateralmente, benefício fiscal. A decisão do ministro foi tomada no Recurso Extraordinário (RE) 628075, com repercussão geral reconhecida.

A suspensão de todos os processos, em âmbito nacional, até a decisão final do STF sobre a matéria foi implementada pelo relator com base no artigo 1.035, parágrafo 5º, do novo Código de Processo Civil.

Recurso

O RE questiona acórdão do Tribunal de Justiça do Estado do Rio Grande do Sul (TJ-RS) que considerou válida legislação que permite ao ente federado negar ao adquirente de mercadorias o direito ao crédito de ICMS destacado em notas fiscais, nas operações interestaduais provenientes de estados que concedem benefícios fiscais tidos como ilegais. A empresa recorrente busca no Supremo a reforma do acórdão para assegurar o direito ao creditamento integral do valor destacado na nota fiscal que acoberta a entrada do bem, bem como para permitir a utilização dos créditos que teriam deixado de ser aproveitados em razão das ilícitas vedações.

A repercussão geral do tema foi reconhecida pelo Plenário Virtual do STF em outubro de 2011, seguindo o entendimento do relator do recurso à época, ministro Joaquim Barbosa (aposentado). “A questão de fundo trazida nestes autos consiste em saber se os entes federados podem reciprocamente retaliarem-se por meio de sua autonomia ou, em sentido diverso, compete ao Poder Judiciário exercer as contramedidas próprias da atividade de moderação (checks and counterchecks)”, assentou o então relator em sua manifestação.

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Link : Ministro determina suspensão de processos sobre restituição de ICMS em operações interestaduais

Fonte: STF

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