{"id":1900,"date":"2018-08-28T10:16:58","date_gmt":"2018-08-28T13:16:58","guid":{"rendered":"https:\/\/granda.com.br\/en\/?p=1900"},"modified":"2018-08-28T10:16:58","modified_gmt":"2018-08-28T13:16:58","slug":"nao-recolhimento-de-icms-pode-caracterizar-crime","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/nao-recolhimento-de-icms-pode-caracterizar-crime\/","title":{"rendered":"N\u00e3o recolhimento de ICMS pode caracterizar crime"},"content":{"rendered":"<p>Nos casos de n\u00e3o repasse do ICMS aos cofres p\u00fablicos, configura-se o crime previsto no\u00a0<strong><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/LEIS\/L8137.htm#art2\" target=\"_blank\" rel=\"noopener\">artigo 2\u00ba<\/a><\/strong>, inciso II, da Lei 8.137\/90, quando o agente se apropria do valor referente ao tributo, ao inv\u00e9s de recolh\u00ea-lo ao fisco.<\/p>\n<p>A diferen\u00e7a entre o mero inadimplemento fiscal e a pr\u00e1tica do delito, que n\u00e3o se vincula \u00e0 clandestinidade ou n\u00e3o da omiss\u00e3o no repasse do ICMS devido, deve ser aferida pelo simples dolo de se apropriar dos respectivos valores, o qual \u00e9 identificado pelas circunst\u00e2ncias f\u00e1ticas de cada caso concreto.<\/p>\n<p>Com esse entendimento, a Terceira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) negou habeas corpus a dois empres\u00e1rios que alegaram que o n\u00e3o recolhimento de ICMS em opera\u00e7\u00f5es pr\u00f3prias, devidamente declaradas ao fisco, n\u00e3o caracterizaria crime, mas apenas inadimplemento fiscal.<\/p>\n<p>\u201cO fato \u00e9 t\u00edpico e, em princ\u00edpio, n\u00e3o h\u00e1 causa excludente da ilicitude, impondo-se ressaltar que o dolo de se apropriar h\u00e1 de ser reconhecido com base no substrato probat\u00f3rio obtido ap\u00f3s a instru\u00e7\u00e3o criminal\u201d, fundamentou o relator do caso, ministro Rogerio Schietti Cruz.<\/p>\n<p>No caso analisado, os impetrantes deixaram de recolher, no prazo legal, na qualidade de sujeitos passivos da obriga\u00e7\u00e3o tribut\u00e1ria, o valor do ICMS cobrado do adquirente que os seguia na cadeia de produ\u00e7\u00e3o.<\/p>\n<p>O Tribunal de Justi\u00e7a de Santa Catarina considerou configurado o crime previsto no artigo 2\u00ba, inciso II, da Lei 8.137\/90, comumente chamado de apropria\u00e7\u00e3o ind\u00e9bita tribut\u00e1ria, e reformou a senten\u00e7a que havia absolvido sumariamente os r\u00e9us.<\/p>\n<p>No STJ, Rogerio Schietti justificou a necessidade de a se\u00e7\u00e3o analisar a situa\u00e7\u00e3o tendo em vista decis\u00f5es diferentes na Quinta e na Sexta Turma em casos de ICMS incidente em opera\u00e7\u00f5es pr\u00f3prias e nos casos de substitui\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<p>A defesa afirmou que faltaria tipicidade formal no caso de n\u00e3o recolhimento do ICMS pr\u00f3prio, na medida em que n\u00e3o haveria substitui\u00e7\u00e3o tribut\u00e1ria, mas sujei\u00e7\u00e3o passiva tribut\u00e1ria direta da pessoa jur\u00eddica.<\/p>\n<p><strong>Aspectos essenciais<\/strong><\/p>\n<p>O ministro destacou quatro aspectos essenciais para a pr\u00e1tica do crime<strong>.<\/strong><\/p>\n<p>O primeiro deles \u00e9 que o fato de o agente registrar, apurar e declarar em guia pr\u00f3pria ou em livros fiscais o imposto devido n\u00e3o afasta a pr\u00e1tica do delito, \u201cvisto que este n\u00e3o pressup\u00f5e a clandestinidade\u201d.<\/p>\n<p>O segundo e terceiro, defendeu Schietti, \u00e9 que para a configura\u00e7\u00e3o do delito, o seu autor deve ser o agente que ostenta a qualidade de sujeito passivo da obriga\u00e7\u00e3o tribut\u00e1ria. N\u00e3o qualquer sujeito passivo, mas t\u00e3o somente o que desconta ou cobra o tributo.<\/p>\n<p>E o quarto e \u00faltimo aspecto \u00e9 que a conduta seja direcionada pelo dolo de se apropriar do tributo devido (requisito subjetivo geral) que deveria ser recolhido ao fisco, circunst\u00e2ncia esta a ser extra\u00edda dos fatos inerentes a cada caso concreto.<\/p>\n<p>&nbsp;<\/p>\n<p>Fonte: <a href=\"http:\/\/www.stj.jus.br\/sites\/STJ\/default\/pt_BR\/Comunica%C3%A7%C3%A3o\/noticias\/Not%C3%ADcias\/N%C3%A3o-recolhimento-de-ICMS-pode-caracterizar-crime\" target=\"_blank\" rel=\"noopener\">Superior Tribunal de Justi\u00e7a<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nos casos de n\u00e3o repasse do ICMS aos cofres p\u00fablicos, configura-se o crime previsto no\u00a0artigo 2\u00ba, inciso II, da Lei 8.137\/90, quando o agente se apropria do valor referente ao<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[61],"ppma_author":[288],"class_list":["post-1900","post","type-post","status-publish","format-standard","hentry","category-noticias-en","tag-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>N\u00e3o recolhimento de ICMS pode caracterizar crime | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Granda Advogados oferece assessoria jur\u00eddica multidisciplinar, consultiva e contenciosa, nas diversas \u00e1reas do Direito Empresarial.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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