quinta-feira, 27 de novembro de 2008

Diário da Justiça - STF - 27/11/2008

Principais trechos das decisões do STF em matéria tributária constantes no Diário da Justiça de 27/11/2008.

Para inteiro teor: Diários do STF - pesquise pelo nº do Processo sem o dígito final e sem pontos (exemplo: 958.162-1 = 958162).

REPERCUSSÃO GERAL POR QUEST. ORD. EM RECURSO EXTRAORDINÁRIO 585.235-1
EMENTA: RECURSO. Extraordinário. Tributo. Contribuição social. PIS. COFINS. Alargamento da base de cálculo. Art. 3º, § 1º, da Lei nº 9.718/98. Inconstitucionalidade. Precedentes do Plenário (RE nº 346.084/PR, Rel. orig. Min. ILMAR GALVÃO, DJ de 1º.9.2006; REs nos 357.950/RS, 358.273/RS e 390.840/MG, Rel. Min. MARCO AURÉLIO, DJ de 15.8.2006) Repercussão Geral do tema. Reconhecimento pelo Plenário. Recurso improvido. É inconstitucional a ampliação da base de cálculo do PIS e da COFINS prevista no art. 3º, § 1º, da Lei nº 9.718/98. Decisão: O Tribunal, por unanimidade, resolveu questão de ordem no sentido de reconhecer a repercussão geral da questão constitucional, reafirmar a jurisprudência do Tribunal acerca da inconstitucionalidade do § 1º do artigo 3º da Lei 9.718/98 e negar provimento ao recurso da Fazenda Nacional, tudo nos termos do voto do Relator. Vencido, parcialmente, o Senhor Ministro Marco Aurélio, que entendia ser necessária a inclusão do processo em pauta. Em seguida, o Tribunal, por maioria, aprovou proposta do Relator para edição de súmula vinculante sobre o tema, e cujo teor será deliberado nas próximas sessões, vencido o Senhor Ministro Marco Aurélio, que reconhecia a necessidade de encaminhamento da proposta à Comissão de Jurisprudência. Votou o Presidente, Ministro Gilmar Mendes. Ausentes, justificadamente, o Senhor Ministro Celso de Mello, a Senhora Ministra Ellen Gracie e, neste julgamento, o Senhor Ministro Joaquim Barbosa. Plenário, 10.09.2008.

AGRAVO DE INSTRUMENTO 615.086-7
AGRAVO DE INSTRUMENTO. TRIBUTÁRIO. CONTRIBUIÇÃO PREVIDENCIÁRIA. ART. 1º, INC. I E II, DA LEI COMPLEMENTAR N. 84/96. CONSTITUCIONALIDADE. JURISPRUDÊNCIA DESTE SUPREMO TRIBUNAL. AGRAVO AO QUAL SE NEGA SEGUIMENTO.
(...) Este Supremo Tribunal decidiu pela constitucionalidade da contribuição social incidente sobre a remuneração ou retribuição paga ou creditada aos segurados empresários, trabalhadores autônomos, avulsos e demais pessoas físicas, objeto do artigo 1º, I, da Lei Complementar n. 84/96, contribuição essa a cargo das empresas e pessoas jurídicas, incluindo neste rol as cooperativas. (...)

AG.REG.NO AGRAVO DE INSTRUMENTO 488.727-8
EMENTA: AGRAVO REGIMENTAL. PIS. ALTERAÇÃO DE BASE DE CÁLCULO. ARTIGOS 62, P. ÚNICO; 195, I, § 4º E § 6º; E 239, DA CF/1988. CONSTITUCIONALIDADE.
O Pleno do Supremo Tribunal Federal, por ocasião do julgamento da ADI 1.417 (rel. min. Octavio Gallotti, DJ de 23.03.2001), entendeu que o art. 239 da Constituição não implicou o engessamento da contribuição ao PIS.
Decidiu, também, o Plenário desta Casa, no julgamento do RE 232.896 (rel. min. Carlos Velloso, DJ de 01.10.1999), que o prazo nonagesimal a que se refere o art. 195, § 6º, nos casos reedição de medida provisória, conta-se a partir da veiculação da primeira medida provisória. (...)

AG.REG.NO RECURSO EXTRAORDINÁRIO 551.696-2
EMENTA: AGRAVO REGIMENTAL NO RECURSO EXTRAORDINÁRIO. CONTRIBUIÇÃO SOCIAL. INCIDÊNCIA SOBRE A FOLHA DE SALÁRIOS. MEDIDA PROVISÓRIA 63/89. LEI N. 7.787/89.
O Supremo Tribunal Federal fixou jurisprudência no sentido de que o inciso I do artigo 3º da Lei 7.787/89 não é fruto da conversão do disposto no artigo 5º, I, da Medida Provisória 63/89. E, assim, o período de noventa dias a que se refere o disposto no § 6º do artigo 195 da Constituição do Brasil se conta, quanto a ele, a partir da data da publicação da Lei 7.787/89, e não de 1º de setembro de 1989. Precedente. (...)

RECURSO EXTRAORDINÁRIO 502.618-3
(...) O Plenário desta Corte, ao julgar o RE 396.266, rel. min. Carlos Velloso, que versava questão análoga à presente, decidiu pela constitucionalidade da referida contribuição. O conteúdo desse acórdão está assim ementado:
ementado:
“CONSTITUCIONAL. TRIBUTÁRIO. CONTRIBUIÇÃO: SEBRAE: CONTRIBUIÇÃO DE INTERVENÇÃO NO DOMÍNIO ECONÔMICO. LEI 8.029, de 12.4.1990, art. 8º, § 3º. Lei 8.154, de 28.12.1990. Lei 10.668, de 14.5.2003. C.F., art. 146, III; art. 149; art. 154, I; art. 195, § 4º.
I. - As contribuições do art. 149, C.F. - contribuições sociais, de intervenção no domínio econômico e de interesse de categorias profissionais ou econômicas - posto estarem sujeitas à lei complementar do art. 146, III, C.F., isto não quer dizer que deverão ser instituídas por lei complementar. A contribuição social do art. 195, § 4º, C.F., decorrente de “outras fontes”, é que, para a sua instituição, será observada a técnica da competência residual da União: C.F., art. 154, I, ex vi do disposto no art. 195, § 4º. A contribuição não é imposto. Por isso, não se exige que a lei complementar defina a sua hipótese de incidência, a base imponível e contribuintes: C.F., art. 146, III, a. Precedentes: RE 138.284-CE, Ministro Carlos Velloso, RTJ 143/313; RE 146.733-SP, Ministro Moreira Alves, RTJ 143/684.
II. - A contribuição do SEBRAE - Lei 8.029/90, art. 8º, § 3º, redação das Leis 8.154/90 e 10.668/2003 - é contribuição de intervenção no domínio econômico, não obstante a lei a ela se referir como adicional às alíquotas das contribuições sociais gerais relativas às entidades de que trata o art. 1º do D.L. 2.318/86, SESI, SENAI, SESC, SENAC. Não se inclui, portanto, a contribuição do SEBRAE, no rol do art. 240, C.F.
III. - Constitucionalidade da contribuição do SEBRAE. Constitucionalidade, portanto, do § 3º, do art. 8º, da Lei 8.029/90, com a redação das Leis 8.154/90 e 10.668/2003.
IV. - R.E. conhecido, mas improvido.” (...)

RECURSO EXTRAORDINÁRIO 540.794-2
RECURSO EXTRAORDINÁRIO. CONTRIBUIÇÃO PREVIDENCIÁRIA. SERVIDORES PÚBLICOS DO DISTRITO FEDERAL. MEDIDA PROVISÓRIA N. 560/94: CONSTITUCIONALIDADE. EXIGÊNCIA DE QUE SEJA OBSERVADO O PRINCÍPIO DA ANTERIORIDADE NONAGESIMAL. PRECEDENTES. RECURSO PROVIDO.

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