Unanimously, the Federal Supreme Court (STF) declared the unconstitutionality of part of Paraná law that provided for the granting of tax benefits for imports made by the ports and airports of Paranaguá and Antonina, in Paraná. In the Court's view, part of the provisions challenged in Direct Unconstitutionality Action (ADI) 4481, filed by the National Confederation of Industry (CNI), are unconstitutional, since they constitute a benefit concession without the signing of an agreement.
According to the rapporteur of the action, Minister Luís Roberto Barroso, there are in Law 14.985 / 2006, of the State of Paraná, provisions that provide for the payment in installments without monetary correction or interest, and granting fictitious credits for Tax on the Circulation of Goods and Services (ICMS) ), which constitutes a situation of tax benefit. It was also considered unconstitutional a device that authorizes the governor to grant benefits for an illegal act. The minister explained that the STF's understanding is that “the unilateral concession of tax benefits related to the ICMS without the previous conclusion of an intergovernmental agreement, under the terms of Complementary Law 24/1975, affronts article 155, paragraph 2, item XII , letter 'g', of the Federal Constitution ”.
No request was accepted regarding article 1, item I, of the law, which establishes the suspension of the collection of ICMS charged for raw material and intermediate material until the moment of leaving the material already industrialized. "The STF has the position that the deferral, not meaning a reduction or dismissal, does not mean a tax benefit, and does not require an agreement," said Minister Barroso.
Source: Paraná Extra website (12/03)
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