Brazil: União deve ressarcir seguro de contribuinte em execução fiscal

Last Updated: 16 January 2018
Article by Veirano E Advogados Associados
Most Read Contributor in Brazil, November 2018

Contribuintes estão com uma nova tese no Judiciário para obter da União o ressarcimento dos valores gastos com a contratação de carta de fiança ou seguro garantia em processos tributários em que tenham sido vencedores.

Uma sentença, da 1ª Vara Federal da Subseção Judiciária de Nova Iguaçu (RJ), reconheceu esse direito e condenou a União a pagar o que a empresa gastou, durante os sete anos em que o processo tramitou na Justiça, com a manutenção de carta de fiança para garantir a execução fiscal. A decisão ainda condenou a Fazenda a pagar honorários advocatícios de R$ 10 mil, à parte contrária.

Essa é a primeira sentença favorável à tese que se têm notícia. Deve interessar às grandes companhias que têm processos tributários de valores vultuosos no Judiciário. Uma execução fiscal pode demorar entre 10 e 15 anos para ser finalizada. O pagamento do seguro garantia pode variar de 0,5% a 2% do valor do débito por ano, a depender da instituição financeira. No caso da carta de fiança, são valores ainda mais altos, cerca de 4% a 5% do montante de débito ao ano.

Segundo a tese, os gastos com seguro garantia ou carta de fiança devem ser considerados como despesas processuais e, por isso, seriam reembolsáveis, conforme o Novo Código de Processo Civil (CPC) de 2015. O artigo 9º da Lei de Execuções Fiscais (Lei nº 6830/ 1980) obriga o contribuinte a oferecer uma garantia para poder discutir a cobrança.

No processo, a empresa Orica Brasil, especializada em produtos para mineração, propôs embargos de declaração na primeira instância para solicitar a condenação da União na devolução dos custos com a carta de fiança. A discussão original do processo trata de créditos do IPI e envolve cerca de R$ 25 milhões.

Para a juíza federal titular Marcelli Maria Carvalho Siqueira, os artigos 82 e 95 do CPC conferem à parte a prova da responsabilidade pelo adiantamento das despesas processuais. Porém, o parágrafo 2º, do artigo 82, do CPC estabelece que a sentença deve condenar o vencido a pagar o vencedor as despesas que este antecipou. (Processo nº 0000556-24.2010.4.02.5120)

A magistrada ressaltou que a empresa solicitou a prova pericial e depositou os valores em juízo. Como após a perícia, a Fazenda foi vencida, a juíza entendeu que a União deverá arcar com as despesas processuais adiantadas pela companhia, "inclusive aquelas decorrentes da manutenção da carta de fiança, como garantia na presente execução".

Com relação ao pagamento de honorários, a magistrada ponderou que embora o CPC de 2015 estabeleça honorários de sucumbência (devido pela parte que perdeu) entre 10% e 20% do valor da causa a previsão não poderia ser aplicada à demanda, pois ação foi proposta em 26 de novembro de 2010, ou seja, antes da entrada em vigor do novo CPC.

Por isso, segundo a decisão, ao caso se aplicaria o CPC de 1973, que no parágrafo 4º artigo 20, determinava que nas causas em que for vencida a Fazenda "os honorários serão fixados consoante apreciação equitativa do juiz, considerando o grau de zelo profissional, o lugar da prestação de serviço e a natureza e importância da causa, bem como o trabalho realizado pelo advogado e o tempo exigido para o seu serviço". Nesse sentido, a juíza fixou o pagamento dos honorários em R$ 10 mil. Pediu também o levantamento da penhora, a nulidade da Certidão de Dívida Ativa (CDA) e declarou extinta a execução. Ainda cabe recurso.

Segundo o advogado da companhia, Mario Prada, do Machado Meyer Advogados, a relevância do caso não é só financeira, mas uma guinada para uma melhor gestão do processo pelos autores, que deverão ter mais cautela ao ajuizar as ações. "O novo CPC e seus novos parâmetros para condenar a parte que perde veio desincentivar o litígio pelo litígio. A ideia é que as partes reflitam muito ao ajuizar a ação porque o processo ficou muito mais caro", diz.

Para o tributarista Josef Azulay Neto, do BMA Advogados, a tese é muito boa e representa uma quebra de paradigmas já que os contribuintes podem se valer da argumentação para reaver valores gastos com um processo julgado improcedente. "Se outras decisões nesse sentido forem proferidas, a tese pode ganhar força. Ainda mais nesse cenário de crise e em casos que envolvem planejamento tributário, por exemplo", afirma.

Decisões como essa também podem fazer com que as Fazendas municipais, estaduais e federal passem a avaliar melhor qual tipo de execução fiscal vale ajuizar, segundo Neto. Isso porque, de acordo com ele, alguns fiscais, para que não haja a prescrição, acabam ajuizando ações que não são bem embasadas apenas para não perder o prazo. "Se a Fazenda começar a arcar com o seguro garantia ou a carta de fiança, vão ponderar melhor sobre qual ação entrar", diz.

De acordo com o advogado é o que tem ocorrido com relação aos honorários de sucumbência, em que já existem outras condenações contra a Fazenda. "Já vimos casos de execuções que a Fazenda abriu mão ao ver que seria condenada aos honorários se seguisse com a ação", diz. Para ele, tem sido saudável a aplicação da boa-fé processual, prevista no CPC, para que as partes cheguem a acordos como esses.

O advogado Gustavo Espindola Treistman, do Veirano Advogados, ressalta que a decisão pode se tornar uma tendência uma vez que a Fazenda não tem aceitado com frequência bens móveis ou imóveis para garantir as execuções. "Hoje em dia a opção tem sido ou dinheiro ou seguro garantia ou carta de fiança", diz.

Segundo nota enviada ao Valor pela assessoria de imprensa da Procuradoria-Geral da Fazenda Nacional (PGFN) a sentença "infelizmente confundiu despesas processuais a que faz jus o vencedor da ação com os gastos inerentes a um benefício conferido ao executado". De acordo com a Fazenda, a carta de fiança "não é só um benefício concedido ao executado como, e mais importante, uma opção do executado. Se tal opção não existisse, o executado estaria obrigado a obter uma liminar ou fazer o depósito integral em dinheiro caso desejasse a suspensão da exigibilidade do crédito tributário em discussão". Ainda segundo a nota, a " União, fundada em precedentes do TRF da 2ª Região (RJ), já recorreu da decisão e espera vê-la reformada em breve."

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