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Comércio Eletrônico

Tributaristas divergem sobre prazo para nova regra do ICMS entrar em vigor

Publicada no Diário Oficial da União da última sexta-feira (17/4), a Emenda Constitucional 87/2015 vai mudar a regra de distribuição Imposta sobre Circulação de mercadorias e Serviços (ICMS) nas vendas de comércio eletrônico. De acordo com a nova norma, a arrecadação será gradualmente transferida do estado de origem para o de destino. Entretanto, especialistas divergem quanto à data em que a emenda começa a vigorar.

 Segundo a advogada Priscila Calil, especialista em Direito Tributário e sócia do escritório PLKC Advogados, a data para começar a vigorar a nova regra ficou nebulosa no texto legal. “Pela redação do artigo 3º da emenda, e como essa alteração pode representar aumento da carga tributária em algumas situações, obrigatoriamente o princípio da anterioridade do exercício e dos 90 dias deve ser respeitado, de modo que a regra prevista no artigo 1º produz efeitos somente a partir de 1º de janeiro de 2016”, explica.

De acordo com ela, o artigo 2º da Emenda, que acrescenta o artigo 99 ao Ato das Disposições Constitucionais Transitórias, prevê que a regra entre em vigor já em 2015. “A meu ver, isso é de impossível implementação, pois depende da nova regra prevista no artigo 1º para ser aplicável. Mas isso é uma questão de partilha entre os estados.”

O advogado tributarista Geraldo Wetzel Neto, sócio do Bornholdt Advogados, tem opinião diferente. Ele explica que o artigo 1ª da emenda trata da permanência do que hoje em dia vigora, que é o diferencial de alíquota nas vendas interestaduais para o contribuinte do ICMS, mantendo a diferença entre a alíquota interna e interestadual em favor do estado destinatário.

Já o artigo 2º diz respeito, especificamente, dos casos de consumidor final não contribuinte, partilhando a diferença das alíquotas interna e interestadual, porém de forma progressiva. “Desta forma, a Emenda pode vigorar já em 2015, pois não houve aumento ou criação de novo tributo nos termos do artigo segundo”, explica.

Divergências à parte sobre a data que a Emenda deveria entrar em vigor, o tributarista Alexandre Nishioka, do escritório Leite, Tosto e Barros Advogados, considera o texto um avanço. “A aprovação da PEC 87/2015 moderniza o texto da Constituição, adequando-o à nova realidade comercial virtual”. “Ao mesmo tempo, resguarda o federalismo fiscal e contribui para a redução das desigualdades regionais”, acrescenta o advogado Carlos Crosara, da mesma banca. 

Guerra fiscal

A alteração tem origem nas discussões lideradas pelos estados das regiões Norte, Nordeste e Centro-Oeste do país, juntamente com Distrito Federal e Espírito Santo, que se sentiram prejudicados as chamadas “operações não presenciais”, como as vendas pela internet. Esses estados chegaram a publicar o Protocolo ICMS 21/2011. Esse documento, que determinava a obrigatoriedade de recolhimento do ICMS ao estado onde estivessem localizados os consumidores finais, foi considerado inconstitucional pelo STF, no fim de 2014, por afrontar as regras constitucionais vigentes à época.

“Isso porque, antes dessa alteração constitucional, nas operações interestaduais destinadas a consumidores finais não contribuintes do ICMS, o remetente da operação estava obrigado a aplicar a alíquota interna do estado de origem, nada sendo devido ao estado de destino”, lembra Priscila Calil.

A EC 87/2015 é uma tentativa de compensar estados que não sediam centros de distribuição. O  novo texto torna gradual a alteração nas alíquotas, atribuindo aos estados de destino 100% da diferença de alíquotas em 2019. Até lá, vale a seguinte regra de transição: 20% para o destino e 80% para a origem (2015); 40% para o destino e 60% para a origem (2016); 60% para o destino e 40% para a origem (2017); e 80% para o destino e 20% para a origem (2018).

Priscila Calil ressalta que as regras continuam as mesmas para o consumidor final: aplica-se a alíquota interestadual e o destinatário fica obrigado a recolher a diferença entre a alíquota interestadual e a alíquota do Estado de destino. “Essa regra é aplicável somente nos casos de aquisição de bens de uso e consumo e do ativo imobilizado, pois, nas aquisições de insumos, os contribuintes do ICMS não são consumidores finais”. 

Revista Consultor Jurídico, 20 de abril de 2015, 12h31

http://www.conjur.com.br/2015-abr-20/tributaristas-divergem-prazo-regra-icms

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