Brazil: Novo Convênio CONFAZ dispõe sobre a remissão dos créditos tributários decorrentes da "Guerra Fiscal"

Foi publicado nesta segunda-feira (18/12) o Convênio CONFAZ nº 190/2017, que dispõe sobre a remissão dos créditos tributários decorrentes da "Guerra Fiscal", nos termos previstos na Lei Complementar nº 160/2017 (LC nº 160/2017).

O Convênio determina que ficam remitidos e anistiados os créditos tributários do ICMS, constituídos ou não, decorrentes dos benefícios fiscais instituídos, por legislação estadual ou distrital publicada até 08 de agosto de 2017, em desacordo com o disposto na alínea "g" do inciso XII do § 2º do art. 155 da Constituição Federal, inclusive os benefícios fiscais que tenham sido desconstituídos judicialmente.

A remissão e a anistia ficam condicionadas à desistência de ações ou defesas judiciais relacionadas com os respectivos créditos tributários; impugnações, defesas ou recursos administrativos; e inclusive desistência pelo advogado do sujeito passivo da cobrança de eventuais honorários de sucumbência da Unidade Federada.

Conforme exigência já estabelecida na LC nº 160/2017, para a remissão, anistia e reinstituição de que trata o Convênio, as Unidades Federadas deverão publicar, em seus respectivos diários oficiais, relação com todos os atos normativos relativos aos benefícios fiscais instituídos por legislação estadual ou distrital publicada até 08 de agosto de 2017, em desacordo com a regra constitucional de aprovação unânime pelo CONFAZ.

O anexo único do Convênio traz modelo de formulário para publicação dos atos normativos. A publicação deverá ser feita nos seguintes prazos:

  • Até 29 de março de 2018, para os atos normativos vigentes em 08 de agosto de 2017;
  • Até 30 de setembro de 2018, para os atos normativos não vigentes em 08 de agosto de 2017.

O Convênio institui ainda o Portal Nacional da Transparência Tributária, disponibilizado no sítio eletrônico do CONFAZ, onde devem ser publicadas as informações e a documentação comprobatória correspondente aos atos concessivos relativos aos incentivos fiscais.

As Unidades Federadas devem efetuar o registro e o depósito na Secretaria Executiva do CONFAZ correspondente aos atos concessivos dos benefícios fiscais que devem ser publicados no Portal da Transparência. O registro e o depósito devem ser feitos nos seguintes prazos:

  • 29 de junho de 2018, para os atos vigentes na data do registro e do depósito;
  • 28 de dezembro de 2018, para os atos não vigentes na data do registro e do depósito.

O CONFAZ pode, em casos específicos, observado o quórum de maioria simples, autorizar que o cumprimento das exigências acima seja feito até 28 de dezembro de 2018, devendo o pedido da Unidade Federada requerente se fazer acompanhar da identificação dos atos normativos objeto da solicitação, na forma do modelo constante no Anexo Único ou documentação comprobatória correspondente aos atos concessivos, conforme o caso.

Os atos normativos e os atos concessivos relativos aos benefícios fiscais que não tenham sido objeto da publicação, do registro e do depósito devem ser revogados até 28 de dezembro de 2018 pela Unidade Federada concedente.

As Unidades Federadas que editaram os atos e que atenderam as exigências previstas no Convênio ficam autorizadas a conceder ou prorrogar os benefícios fiscais, nos termos dos atos vigentes na data da publicação da ratificação nacional deste Convênio, desde que o correspondente prazo de fruição não ultrapasse:

  1. 1 de dezembro de 2032, quanto àqueles destinados ao fomento das atividades agropecuária e industrial, inclusive agroindustrial, e ao investimento em infraestrutura rodoviária, aquaviária, ferroviária, portuária, aeroportuária e de transporte urbano;
  2. 31 de dezembro de 2025, quanto àqueles destinados à manutenção ou ao incremento das atividades portuária e aeroportuária vinculadas ao comércio internacional, incluída a operação subsequente à da importação, praticada pelo contribuinte importador;
  3. 31 de dezembro de 2022, quanto àqueles destinados à manutenção ou ao incremento das atividades comerciais, desde que o beneficiário seja o real remetente da mercadoria;
  4. 31 de dezembro de 2020, quanto àqueles destinados às operações e prestações interestaduais com produtos agropecuários e extrativos vegetais in natura;
  5. 31 de dezembro de 2018, quanto aos demais.

Vale ressaltar que a Unidade Federada concedente poderá revogar ou modificar o ato concessivo ou reduzir o seu alcance ou o montante dos benefícios fiscais antes do termo final de fruição, desde que não resulte em isenções, incentivos ou benefícios fiscais ou financeiro-fiscais em valor superior ao que o contribuinte podia usufruir antes da modificação do ato concessivo, bem como não retire ou reduza condições previstas no ato normativo vigente em 08 de agosto de 2017, no qual se fundamenta o ato concessivo.

O Convênio determina ainda que o enquadramento dos benefícios para fins de definição do prazo máximo de fruição deverá ser feito pela Unidade Federada concedente, havendo possibilidade de contestação e sugestão de reenquadramento pelas demais Unidades Federadas.

Por último, conforme previsto na LC nº 160/2017, os Estados e o Distrito Federal podem aderir aos benefícios fiscais, reinstituídos, concedidos ou prorrogados por outra Unidade Federada da mesma região.

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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