{"id":760,"date":"2021-11-24T16:59:10","date_gmt":"2021-11-24T19:59:10","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/stf-declara-inconstitucional-aliquota-majorada-de-icms-sobre-energia-eletrica-e-telecomunicacoes\/"},"modified":"2026-09-29T19:24:46","modified_gmt":"2026-09-29T22:24:46","slug":"stf-declara-inconstitucional-aliquota-majorada-de-icms-sobre-energia-eletrica-e-telecomunicacoes","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/stf-declara-inconstitucional-aliquota-majorada-de-icms-sobre-energia-eletrica-e-telecomunicacoes\/","title":{"rendered":"STF declara inconstitucional al\u00edquota majorada de ICMS sobre energia el\u00e9trica e telecomunica\u00e7\u00f5es"},"content":{"rendered":"<p>No dia 22 de novembro, o Supremo Tribunal Federal \u2013 STF encerrou o julgamento do Recurso Extraordin\u00e1rio n\u00b0 714.139 (tema 745 das repercuss\u00f5es gerais), que discute o alcance do art. 155, \u00a7 2\u00ba, III, da Constitui\u00e7\u00e3o Federal, que prev\u00ea a aplica\u00e7\u00e3o do princ\u00edpio da seletividade ao Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os (ICMS). Por maioria de votos (08 a 03), os Ministros do STF declararam ser inconstitucional a institui\u00e7\u00e3o de uma al\u00edquota de ICMS majorada para energia el\u00e9trica e telecomunica\u00e7\u00f5es.<\/p>\n<p>O caso concreto envolve o Estado de Santa Catarina, que aplica uma al\u00edquota de ICMS de 25% para ambos os setores, frente a uma al\u00edquota geral de 17%.<\/p>\n<p>A tese vencedora foi a do relator, ministro Marco Aur\u00e9lio, no sentido de que as empresas que n\u00e3o se creditam de ICMS poder\u00e3o reaver o que foi pago a mais (diferen\u00e7a entre a al\u00edquota geral de ICMS e a al\u00edquota majorada). O magistrado prop\u00f4s a seguinte tese: \u201c<em>adotada, pelo legislador estadual, a t\u00e9cnica da seletividade em rela\u00e7\u00e3o ao Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os \u2013 ICMS, discrepam do figurino constitucional al\u00edquotas sobre as opera\u00e7\u00f5es de energia el\u00e9trica e servi\u00e7os de telecomunica\u00e7\u00e3o em patamar superior ao das opera\u00e7\u00f5es em geral, considerada a essencialidade dos bens e servi\u00e7os<\/em>\u201d.<\/p>\n<p>O ministro relator n\u00e3o definiu a partir de que momento a decis\u00e3o ter\u00e1 efeitos (modula\u00e7\u00e3o dos efeitos da decis\u00e3o). Referido tema ser\u00e1 discutido posteriormente pela Suprema Corte. Por ora, o julgamento foi suspenso para colheita dos votos dos demais ministros. A expectativa \u00e9 que o recurso seja novamente pautado em plen\u00e1rio virtual para decidir sobre a modula\u00e7\u00e3o dos efeitos. At\u00e9 a presente data, ainda n\u00e3o houve o agendamento de pauta para o novo julgamento.<\/p>\n<p>Importante destacar que a decis\u00e3o n\u00e3o derruba a lei do estado catarinense. Ela tem efeito apenas sobre as partes envolvidas no processo. Por outro lado, por ter repercuss\u00e3o geral, a decis\u00e3o vincula todo o Poder Judici\u00e1rio. Desse modo, al\u00e9m de eventuais a\u00e7\u00f5es individuais, o entendimento tamb\u00e9m prevalecer\u00e1 e dever\u00e1 ser aplicado no julgamento de a\u00e7\u00f5es diretas de inconstitucionalidade \u2013 ADIs.<\/p>\n<p>Em outras palavras, apesar de as leis estaduais permanecerem vigentes, eventuais a\u00e7\u00f5es judiciais individuais sobre o tema dever\u00e3o ser julgadas em sentido favor\u00e1vel aos contribuintes.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem discutir judicialmente essa tese, bem como prestar maiores esclarecimentos a respeito do presente tema.&nbsp;<\/p>\n<p>Lucas Munhoz Filho<\/p>\n<p><a href=\"mailto:lucas.munhoz@hondatar.com.br\">lucas.munhoz@hondatar.com.br<\/a><\/p>\n<p>Daniela Franulovic<\/p>\n<p><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p>Renata Souza Rocha<\/p>\n<p><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>No dia 22 de novembro, o Supremo Tribunal Federal \u2013 STF encerrou o julgamento [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-760","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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