\n
A Procuradoria-Geral da Fazenda Nacional (PGFN), \u00f3rg\u00e3o jur\u00eddico vinculado ao Minist\u00e9rio da Fazenda, recorreu contra a decis\u00e3o da Justi\u00e7a Federal no Rio de Janeiro que barrou a cobran\u00e7a de 12% de imposto de exporta\u00e7\u00e3o de petr\u00f3leo.\u00a0\u00a0<\/p>\n
A confirma\u00e7\u00e3o do recurso, chamado de agravo de instrumento, \u00e9 do Tribunal Regional Federal da 2\u00aa Regi\u00e3o (TRF2), que tem compet\u00eancia sobre os estados do Rio de Janeiro e Esp\u00edrito Santo.<\/strong>\u00a0<\/p>\nA decis\u00e3o que suspendeu a cobran\u00e7a \u00e9 do juiz federal Humberto de Vasconcelos Sampaio, da 1\u00aa Vara Federal do Rio de Janeiro, foi na ter\u00e7a-feira (7) e atende ao pedido de cinco multinacionais do petr\u00f3leo: Total Energies (Fran\u00e7a), Repsol Sinopec (Espanha e China), Petrogal (Portugal), Shell (anglo-holandesa) e Equinor (Noruega).\u00a0\u00a0<\/p>\n
>> Siga o canal da Ag\u00eancia Brasil <\/strong>no WhatsApp<\/p>\nEntenda\u00a0<\/h2>\n
A cobran\u00e7a de 12% de Imposto de Exporta\u00e7\u00e3o consta na Medida Provis\u00f3ria (MP) 1.340\/2026, publicada em 12 de mar\u00e7o.\u00a0<\/p>\n
A MP foi editada em uma tentativa de conter \u00e0 escalada de derivados de petr\u00f3leo no pa\u00eds, em meio \u00e0 guerra no Oriente M\u00e9dio, que levou dist\u00farbios \u00e0 cadeia produtiva do petr\u00f3leo e aumento de pre\u00e7os.\u00a0<\/p>\n
Segundo o governo, imposto de exporta\u00e7\u00e3o \u00e9 para compensar a queda de arrecada\u00e7\u00e3o provocada pela zeragem das al\u00edquotas do PIS e da Cofins, tributos federais que incidem sobre o \u00f3leo diesel.<\/strong>\u00a0<\/p>\nO governo promoveu tamb\u00e9m subven\u00e7\u00e3o (esp\u00e9cie de reembolso) para importadores e produtores de diesel.\u00a0\u00a0<\/p>\n
As companhias que se sentiram prejudicadas alegam que o imposto tinha finalidade \u201cmeramente arrecadat\u00f3ria\u201d, ferindo o princ\u00edpio da anterioridade, que pro\u00edbe a cobran\u00e7a de tributos sem um tempo m\u00ednimo determinado.<\/strong>\u00a0\u00a0<\/p>\nNa decis\u00e3o, a Justi\u00e7a Federal contextualiza que o governo sustenta que \u201cn\u00e3o houve cria\u00e7\u00e3o de imposto novo, mas simples altera\u00e7\u00e3o de al\u00edquota, sustentando que a al\u00edquota zero anterior refletia mera pol\u00edtica econ\u00f4mica de incentivo \u00e0s exporta\u00e7\u00f5es e que o contribuinte n\u00e3o teria direito adquirido \u00e0 manuten\u00e7\u00e3o de al\u00edquota incentivada\u201d.\u00a0<\/p>\n
No entanto, o magistrado cita trecho da MP que assinala que \u201ca receita decorrente da cobran\u00e7a do imposto de que trata este artigo ser\u00e1 destinada ao atendimento das necessidades fiscais emergenciais da Uni\u00e3o\u201d.\u00a0\u00a0<\/p>\n
Dessa forma, o juiz federal entende que a MP \u201crevela de maneira inequ\u00edvoca a finalidade arrecadat\u00f3ria da medida\u201d e exigiria o princ\u00edpio da anterioridade, um dispositivo que consta na Constitui\u00e7\u00e3o.<\/strong>\u00a0\u00a0<\/p>\nAl\u00e9m de suspender a cobran\u00e7a, Humberto Sampaio determina que est\u00e1 afastada qualquer forma de penalidades ou san\u00e7\u00f5es, tais como impedimento \u00e0 renova\u00e7\u00e3o da certid\u00e3o de regularidade fiscal, inscri\u00e7\u00e3o no Cadastro Informativo de Cr\u00e9ditos N\u00e3o Quitados do Setor P\u00fablico Federal (Cadin), protesto ou qualquer outra medida restritiva decorrente da n\u00e3o incid\u00eancia do tributo ora suspenso.\u00a0<\/p>\n
Ind\u00fastria\u00a0<\/h2>\n
O Instituto Brasileiro de Petr\u00f3leo, G\u00e1s e Biocombust\u00edveis (IBP), que representa empresas do setor, tamb\u00e9m tinha criticado o imposto.<\/strong><\/p>\nPara as empresas de \u00f3leo, a MP “imp\u00f5e uma carga desnecess\u00e1ria a um setor que j\u00e1 destina cerca de 70% de sua renda a tributos e participa\u00e7\u00f5es governamentais”.\u00a0<\/p>\n
Participa\u00e7\u00f5es governamentais s\u00e3o os royalties pagos pela explora\u00e7\u00e3o do petr\u00f3leo e a participa\u00e7\u00e3o especial, o valor cobrado de po\u00e7os com alta lucratividade.\u00a0<\/p>\n
Para o IBP, a cobran\u00e7a do imposto “compromete a seguran\u00e7a jur\u00eddica e a competitividade do petr\u00f3leo brasileiro”.<\/strong>\u00a0<\/p>\nA Ag\u00eancia Brasil<\/strong> buscou posicionamento com o Minist\u00e9rio da Fazenda e est\u00e1 aberta \u00e0 manifesta\u00e7\u00f5es.\u00a0\u00a0<\/p>\n <\/p>\n
\n <\/div>\n","protected":false},"excerpt":{"rendered":"
Por EBC, A Procuradoria-Geral da Fazenda Nacional (PGFN), \u00f3rg\u00e3o jur\u00eddico vinculado ao Minist\u00e9rio da Fazenda, recorreu contra a decis\u00e3o da Justi\u00e7a Federal no Rio de Janeiro que barrou a cobran\u00e7a de 12% de imposto de exporta\u00e7\u00e3o de petr\u00f3leo.\u00a0\u00a0 A confirma\u00e7\u00e3o do recurso, chamado de agravo de instrumento, \u00e9 do Tribunal Regional Federal da 2\u00aa Regi\u00e3o …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[2,12225,4],"tags":[],"class_list":["post-458901","post","type-post","status-publish","format-standard","hentry","category-entretenimento","category-noticias","category-servicos"],"yoast_head":"\n
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