{"id":64105,"date":"2023-03-02T08:12:58","date_gmt":"2023-03-02T11:12:58","guid":{"rendered":"https:\/\/dana.com.br\/canaldana\/?p=64105"},"modified":"2023-03-02T08:12:58","modified_gmt":"2023-03-02T11:12:58","slug":"a-controversa-tributacao-de-combustiveis","status":"publish","type":"post","link":"https:\/\/dana.com.br\/canaldana\/2023\/03\/02\/a-controversa-tributacao-de-combustiveis\/","title":{"rendered":"A controversa tributa\u00e7\u00e3o de combust\u00edveis"},"content":{"rendered":"

O Estado de S. Paulo <\/em><\/p>\n

 <\/p>\n

\u00c9 um exerc\u00edcio leg\u00edtimo de pol\u00edtica tribut\u00e1ria a reonera\u00e7\u00e3o, pelo PIS\/Cofins e pela Cide, da gasolina e do etanol, a partir deste m\u00eas. Isso, contudo, n\u00e3o pode ser dissociado das repercuss\u00f5es sobre pre\u00e7os e do controvertido hist\u00f3rico da tributa\u00e7\u00e3o de combust\u00edveis.<\/p>\n

 <\/p>\n

\u00c9 muito prov\u00e1vel que a medida tenha impacto inflacion\u00e1rio, cuja dimens\u00e3o est\u00e1 vinculada \u00e0s oscila\u00e7\u00f5es de pre\u00e7os no mercado internacional do petr\u00f3leo e \u00e0 pol\u00edtica de pre\u00e7os no mercado dom\u00e9stico, que encerra recentes epis\u00f3dios de m\u00e1 gest\u00e3o.<\/p>\n

 <\/p>\n

A Constitui\u00e7\u00e3o de 1988 n\u00e3o foi feliz ao incluir combust\u00edveis e lubrificantes na base de c\u00e1lculo do ICMS, especialmente em contexto de libera\u00e7\u00e3o de al\u00edquotas. A consequ\u00eancia foi a ado\u00e7\u00e3o de al\u00edquotas desproporcionalmente elevadas para aqueles produtos, gerando uma perigosa depend\u00eancia na arrecada\u00e7\u00e3o dos Estados.<\/p>\n

 <\/p>\n

Para compensar o virtual desequil\u00edbrio tribut\u00e1rio entre importa\u00e7\u00f5es e produ\u00e7\u00e3o dom\u00e9stica, quando da elimina\u00e7\u00e3o do monop\u00f3lio exercido pela Petrobras na importa\u00e7\u00e3o de combust\u00edveis, a Emenda Constitucional (EC) n.\u00ba 33, de 2001, previu a institui\u00e7\u00e3o de uma contribui\u00e7\u00e3o de interven\u00e7\u00e3o do dom\u00ednio econ\u00f4mico (Cide) incidente sobre combust\u00edveis e lubrificantes, cujo produto da arrecada\u00e7\u00e3o poderia subsidiar pre\u00e7os desses produtos, al\u00e9m de um regime espec\u00edfico na tributa\u00e7\u00e3o do ICMS.<\/p>\n

 <\/p>\n

Os objetivos da EC n.\u00ba 33 malograram em parte, porque a EC n.\u00ba 42, de 2003, comprometeu a flexibilidade da Cide na destina\u00e7\u00e3o de subs\u00eddios a combust\u00edveis e lubrificantes, e o regime espec\u00edfico do ICMS foi submetido a uma incr\u00edvel mora legislativa de 21 anos.<\/p>\n

 <\/p>\n

Esse regime espec\u00edfico foi tratado pelas Leis Complementares (LCs) n.\u00ba 192 e n.\u00ba 194, de 2022, que s\u00e3o um not\u00e1vel exemplo de m\u00e1 produ\u00e7\u00e3o legislativa. S\u00e3o inconstitucionais quando estabelecem crit\u00e9rios para fixa\u00e7\u00e3o de al\u00edquotas para o ICMS, cuja compet\u00eancia a Constitui\u00e7\u00e3o reserva expressamente para os Estados. S\u00e3o formalmente claudicantes quando reproduzem desnecessariamente o que j\u00e1 disp\u00f5e a Constitui\u00e7\u00e3o e tratam de mat\u00e9ria pr\u00f3pria da legisla\u00e7\u00e3o ordin\u00e1ria.<\/p>\n

 <\/p>\n

Especificamente, a LC n.\u00ba 194 incluiu, por insond\u00e1vel raz\u00e3o, a gasolina como produto essencial e previu a compensa\u00e7\u00e3o pela Uni\u00e3o de virtuais perdas de arrecada\u00e7\u00e3o dos entes subnacionais, limitada ao fim do ano passado e sujeita a obscuros crit\u00e9rios de apura\u00e7\u00e3o. Essas quest\u00f5es ainda n\u00e3o foram resolvidas e, caso as tratativas entre os entes federativos n\u00e3o prosperem, mais uma vez o Poder Judici\u00e1rio ter\u00e1 que intervir para arbitrar solu\u00e7\u00e3o para esse imbr\u00f3glio tribut\u00e1rio. (O Estado de S. Paulo\/Everardo Maciel Consultor tribut\u00e1rio, foi secret\u00e1rio da Receita Federal, 1995-2002)<\/p>\n","protected":false},"excerpt":{"rendered":"

O Estado de S. Paulo   \u00c9 um exerc\u00edcio leg\u00edtimo de pol\u00edtica tribut\u00e1ria a reonera\u00e7\u00e3o, pelo PIS\/Cofins e pela Cide, da gasolina e do etanol, a partir deste m\u00eas. Isso, contudo, n\u00e3o pode ser dissociado das repercuss\u00f5es sobre pre\u00e7os e do controvertido hist\u00f3rico da tributa\u00e7\u00e3o de combust\u00edveis.   \u00c9 muito prov\u00e1vel que a medida tenha\u2026 Leia mais \u00bb<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[100],"tags":[],"class_list":["post-64105","post","type-post","status-publish","format-standard","hentry","category-artigo"],"acf":[],"yoast_head":"\nA controversa tributa\u00e7\u00e3o de combust\u00edveis - Canal Dana<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dana.com.br\/canaldana\/2023\/03\/02\/a-controversa-tributacao-de-combustiveis\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A controversa tributa\u00e7\u00e3o de combust\u00edveis - Canal Dana\" \/>\n<meta property=\"og:description\" content=\"O Estado de S. Paulo   \u00c9 um exerc\u00edcio leg\u00edtimo de pol\u00edtica tribut\u00e1ria a reonera\u00e7\u00e3o, pelo PIS\/Cofins e pela Cide, da gasolina e do etanol, a partir deste m\u00eas. 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