{"id":985,"date":"2020-03-12T17:11:46","date_gmt":"2020-03-12T20:11:46","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/1a-secao-do-stj-muda-jurisprudencia-e-inclui-capatazia-na-base-do-ii\/"},"modified":"2026-09-29T19:25:04","modified_gmt":"2026-09-29T22:25:04","slug":"1a-secao-do-stj-muda-jurisprudencia-e-inclui-capatazia-na-base-do-ii","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/1a-secao-do-stj-muda-jurisprudencia-e-inclui-capatazia-na-base-do-ii\/","title":{"rendered":"1\u00aa Se\u00e7\u00e3o do STJ muda jurisprud\u00eancia e inclui capatazia na base do II"},"content":{"rendered":"<p>A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) decidiu nesta quarta-feira (11\/3) por maioria de cinco votos a quatro que o servi\u00e7o de capatazia \u2013 manuseio e movimenta\u00e7\u00e3o de cargas e mercadorias em portos e aeroportos \u2013 entra na composi\u00e7\u00e3o do valor aduaneiro, que serve de base para a cobran\u00e7a do Imposto de Importa\u00e7\u00e3o (II). O posicionamento adotado pelo STJ no REsp 1.799.306\/RS, analisado sob o rito dos repetitivos, ser\u00e1 aplicado \u00e0s inst\u00e2ncias inferiores da <a href=\"http:\/\/www.hondatar.com.br\/stj-analisara-possibilidade-de-fazenda-nacional-reverter-derrotas-na-justica\/\">Justi\u00e7a<\/a>.<\/p>\n<p>A decis\u00e3o representa uma reviravolta na jurisprud\u00eancia do STJ. As duas turmas respons\u00e1veis por julgar temas tribut\u00e1rios na Corte costumavam decidir a mat\u00e9ria a favor do contribuinte, e em 2018&nbsp;<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/stj-sumula-imposto-de-importacao-24102018\"><strong>a 1\u00aa Se\u00e7\u00e3o chegou a preparar uma s\u00famula retirando a despesa da base de c\u00e1lculo do II<\/strong><\/a>.<\/p>\n<p>Por\u00e9m, o debate foi reaberto na 2\u00aa Turma com a entrada do ministro Francisco Falc\u00e3o, que ocupou a vaga aberta quando o ministro Humberto Martins \u2013 que acolhia a tese dos contribuintes \u2013 assumiu a Corregedoria Nacional de Justi\u00e7a.&nbsp;<a href=\"https:\/\/www.jota.info\/jotinhas\/posicao-2-turma-capatazia-incerta-22062018\"><strong>Falc\u00e3o votou de forma mais favor\u00e1vel \u00e0 Fazenda em maio de 2018<\/strong><\/a>&nbsp;em um processo sobre a tributa\u00e7\u00e3o da capatazia.<\/p>\n<p>Diante disso, os ministros decidiram remeter a mat\u00e9ria \u00e0 1\u00aa Se\u00e7\u00e3o, que pacificou a posi\u00e7\u00e3o da Corte de forma favor\u00e1vel \u00e0 cobran\u00e7a fiscal.<\/p>\n<p>Segundo&nbsp;<a href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/capatazia-cni-aumento-tributacao-31102019\"><strong>levantamento da Confedera\u00e7\u00e3o Nacional da Ind\u00fastria (CNI)<\/strong><\/a>, que atua como amicus curiae no processo, o custo da importa\u00e7\u00e3o deve subir 1,5% com a incid\u00eancia. A entidade avalia que o aumento deve se alastrar para os pre\u00e7os das mercadorias brasileiras vendidas fora do pa\u00eds, porque insumos importados correspondem a 16% do valor total das exporta\u00e7\u00f5es de produtos brasileiros. Al\u00e9m disso, metade das ind\u00fastrias exportadoras do Brasil compram insumos do exterior.<\/p>\n<p>Na ind\u00fastria de autom\u00f3veis, por exemplo, o acr\u00e9scimo da capatazia representou R$ 76 milh\u00f5es adicionais em tributos pagos em 2018 por empresas que n\u00e3o entraram na Justi\u00e7a e seguiram a orienta\u00e7\u00e3o da Receita Federal, segundo a confedera\u00e7\u00e3o.<\/p>\n<p>De acordo com estimativas publicadas na&nbsp;<a href=\"https:\/\/www.camara.leg.br\/internet\/comissao\/index\/mista\/orca\/ldo\/LDO2020\/Lei_13898\/anexo.pdf\"><strong>Lei de Diretrizes Or\u00e7ament\u00e1rias (LDO) de 2020<\/strong><\/a>, se a Uni\u00e3o fosse derrotada os cofres p\u00fablicos deixariam de arrecadar R$ 3,4 bilh\u00f5es em um ano e R$ 21,2 bilh\u00f5es em cinco anos.<\/p>\n<h3 class=\"wp-block-heading\">Desempate por Maia Filho<\/h3>\n<p>Ap\u00f3s empate de quatro votos a quatro, o voto de minerva coube ao ministro Napole\u00e3o Nunes Maia Filho, que se posicionou de forma favor\u00e1vel \u00e0 cobran\u00e7a. Maia Filho presidiu temporariamente a se\u00e7\u00e3o no lugar do ministro Benedito Gon\u00e7alves, que n\u00e3o p\u00f4de votar no processo porque n\u00e3o assistiu \u00e0s sustenta\u00e7\u00f5es orais.<\/p>\n<p>O relator do caso, ministro Gurgel de Faria, votou para afastar a incid\u00eancia de II sobre a capatazia. Os ministros Assusete Magalh\u00e3es, Mauro Campbell e Regina Helena Costa acompanharam o relator.<\/p>\n<p>A diverg\u00eancia a favor da tributa\u00e7\u00e3o foi aberta pelo ministro Francisco Falc\u00e3o, que virou o placar na 2\u00aa Turma. Seguiram o posicionamento os ministros Herman Benjamin, S\u00e9rgio Kukina, Og Fernandes e Napole\u00e3o Nunes Maia Filho, mantendo os posicionamentos adotados por eles nas turmas.<\/p>\n<p>Como a jurisprud\u00eancia do STJ foi favor\u00e1vel aos contribuintes at\u00e9 2019, o advogado Flavio Carvalho, s\u00f3cio do escrit\u00f3rio Schneider Pugliese, argumentou que seria necess\u00e1ria uma modula\u00e7\u00e3o de efeitos para que a decis\u00e3o s\u00f3 valha para a\u00e7\u00f5es ajuizadas daqui para frente.<\/p>\n<p>\u201cOu, no m\u00ednimo, para resguardar todas as importa\u00e7\u00f5es realizadas com base em decis\u00f5es judiciais que se orientaram pelo STJ\u201d, sugeriu. \u201cA modula\u00e7\u00e3o seria a \u00fanica forma de respeitar a confian\u00e7a leg\u00edtima do contribuinte.\u201d<\/p>\n<p><strong>JAMILE RACANICCI<\/strong>&nbsp;\u2013 Rep\u00f3rter<\/p>\n<p><em>Fonte:&nbsp;<a href=\"https:\/\/www.jota.info\/paywall?redirect_to=\/\/www.jota.info\/tributos-e-empresas\/tributario\/1a-secao-stj-capatazia-ii-12032020\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) decidiu nesta quarta-feira (11\/3) por [&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":[38,1],"tags":[],"class_list":["post-985","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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