Brazil: Pis/Cofins De Bancos E Seguradoras E Equiparadas

Last Updated: 18 January 2017
Article by Vinicius Branco
Most Read Contributor in Brazil, July 2017

Já se passaram mais de 10 anos do julgamento histórico em que o Supremo Tribunal Federal decidiu pela inconstitucionalidade de regra da Lei nº 9.718, de 27 de novembro de 1998, que previa contribuições do

Pis/Cofins sobre todas as receitas auferidas pelas pessoas jurídicas, excetuadas aquelas decorrentes da venda de bens do ativo permanente. Referida decisão não foi, contudo, suficiente para dirimir a controvérsia acerca da base de cálculo dessas contribuições sobre as receitas da atividade de empresas que não se limitam a vender mercadorias e serviços, em particular instituições financeiras e sociedades seguradoras.

A Fazenda tem conferido interpretação abrangente à decisão do STF, sustentando que a incidência tributária deve alcançar toda a receita da atividade daquelas entidades, não se restringindo à derivada da venda de bens e serviços.

Na verdade, uma vez declarada a inconstitucionalidade da disposição que pretendeu alargar a base de cálculo das sociedades sujeitas ao regime da cumulatividade do Pis/Cofins, voltam a vigorar as disposições que até então regulamentavam a matéria (Lei nº 9.715, de 25 de novembro de 1998 e Lei Complementar nº 70, de 31 de dezembro de 1991, aplicáveis ao PIS e à Cofins, respectivamente). Segundo essas regras, as contribuições incidem sobre o faturamento, conceituado por tais normas como sendo a venda de bens e a prestação de serviços.

Foi, aliás, exatamente isso o que fez o STF quando declarou a inconstitucionalidade dos Decretos Leis nºs 2.445, de 21 de julho de 1988, e 2.449, de 29 de junho de 1988, e determinou a aplicação da lei até então em vigor, qual seja, a Lei Complementar nº 7, de 7 de setembro de 1970.

As normas que definitivamente alteraram a base de cálculo do Pis/Cofins (Leis nºs 10.637, de 30 de dezembro de 2002 e 10.833, de 29 de dezembro de 2003), aplicam-se apenas às sociedades sujeitas ao regime não cumulativo daquelas contribuições, e como tal, não afetam as empresas que operam no ramo financeiro e securitário, até hoje obrigadas a permanecer no regime cumulativo.

Some-se a esses argumentos o fato de a recém-editada Lei nº 12.973, de 13 de maio de 2014, ter instituído a incidência das contribuições para o PIS e a COFINS sobre as receitas da atividade ou objeto principal da pessoa jurídica, qualquer que seja a sua natureza. Isso significa que somente a partir de 1º de janeiro de 2015, data em que referida lei passou a produzir efeitos, as empresas que tenham por atividade a concessão de crédito ou a prática de operações financeiras ou securitárias passaram a sujeitar-se à incidência das contribuições sobre receitas dessa natureza, e não antes disso.

Submetida a questão da tributação dessas entidades ao STF, decidiu aquela Corte julgar com repercussão geral o processo originalmente recebido, de interesse do Banco Santander S/A (RE nº 609.096-RS) e de uma sociedade corretora de títulos e valores mobiliários (RE 880.143-MG).

Depois de eleger tais processos como leading cases, o Ministro Ricardo Lewandowski, relator do feito, houve por bem substituí-los por outro, de interesse de uma seguradora (RE 400.479-ED-AgR/RJ), com o qual guardaria semelhança, pois nele também se discute se a exigência de Pis/Cofins alcançaria receitas outras que não as provenientes apenas da venda de bens e serviços.

As sociedades seguradoras não são consideradas instituições financeiras, pois a elas é vedada a captação de recursos junto ao público para investi-los em operações de mútuo. Limitam-se, no mais das vezes, a aplicar as eventuais sobras de caixa no mercado financeiro para preservar o seu capital e formar reservas destinadas ao pagamento de sinistros, como, aliás, manda a boa administração. Nessas condições, ficaram sujeitas, até 31 de dezembro de 2014, à incidência das ditas contribuições apenas sobre a venda de bens e serviços, e não sobre a receita da atividade principal (contração de operações de seguro, que não tem a natureza de mercadoria ou serviço).

O julgamento do caso das seguradoras foi reiniciado com voto do Ministro Marco Aurélio pela inconstitucionalidade da exigência, encontrando-se suspenso por pedido de vista do Ministro relator, devendo prosseguir nos próximos meses.

Por mais sólidas que sejam as razões invocadas em prol da inconstitucionalidade da norma, esse julgamento certamente enfrentará a resistência de ministros sensíveis à atual situação econômica do país. Resta saber se prevalecerá no STF o entendimento técnico sobre a questão, ou se a Suprema Corte se renderá aos costumeiros apelos da Procuradoria da Fazenda Nacional, que não hesita em alardear vultosos prejuízos a serem suportados pela União no caso de decisão que não lhe favoreça.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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