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29/07/2014 s 08:58 por Tributos
STJ pacifica iseno do IPI na revenda de mercadoria importada
crditos: http://www.conjur.com.br/2014-jun-23/augusto-fauvel-pacificada-isencao-ipi-revenda-importado


Depois de decises controvertidas, acabou a divergncia acerca da iseno do Imposto sobre Produtos Industrializados (IPI) na revenda de mercadorias importadas que no sofrem processo de industrializao com o julgamento dos embargos de divergncia no STJ favorecendo os importadores nesta dura briga com o Fisco.

Isso porque o STJ liberou os importadores de pagarem o IPI na comercializao de mercadorias importadas. Com um placar de cinco votos a trs, os ministros consideraram que a cobrana configuraria bitributao.

O tema foi levado em embargos de divergncia para  a pauta na quarta-feira (11/6) 1 Seo do STJ ? que tem por objetivo unificar a jurisprudncia ? por meio de cinco processos. So aes de importadores que foram autuados por no recolhimento de IPI sobre a revenda de mercadoria ou entraram na Justia preventivamente.

Assim entendo que de forma acertada agiu o STJ, pois evidente que h bitributao, abrindo novamente o precedente para que os importadores busquem a iseno e restituio dos valores pagos de forma indevida.

Para melhor esclarecimento, cumpre destacar que assim dispe o Cdigo Tributrio Nacional: 

Art. 46. O imposto, de competncia da Unio, sobre produtos industrializados tem como fato gerador:
I - o seu desembarao aduaneiro, quando de procedncia estrangeira;
II - a sua sada dos estabelecimentos a que se refere o pargrafo nico do artigo 51;
III - a sua arrematao, quando apreendido ou abandonado e levado a leilo.
Pargrafo nico. Para os efeitos deste imposto, considera-se industrializado o produto que tenha sido submetido a qualquer operao que lhe modifique a natureza ou a finalidade, ou o aperfeioe para o consumo. Art. 51. Contribuinte do imposto :
I - o importador ou quem a lei a ele equiparar;
II - o industrial ou quem a lei a ele equiparar;
III - o comerciante de produtos sujeitos ao imposto, que os fornea aos contribuintes definidos no inciso anterior;
IV - o arrematante de produtos apreendidos ou abandonados, levados a leilo.
Pargrafo nico. Para os efeitos deste imposto, considera-se contribuinte autnomo qualquer estabelecimento de importador, industrial, comerciante ou arrematante.

Conforme acima relatado, o artigo 46, I, do CTN, o fato gerador do IPI na importao de produtos industrializados o respectivo desembarao aduaneiro, sendo que a hiptese de incidncia atrelada sada dos estabelecimentos diz respeito apenas a produtos industrializados nacionais, que no sofreram IPI anterior, a demonstrar, pois, que no possvel cumular incidncias tributrias, como pretende o Fisco, no caso de importao direta pelo prprio comerciante.

Neste sentido, resta claro que necessria a industrializao ou aperfeioamento do produto importado para que possa haver a incidncia do IPI no segundo momento, qual seja, a sua sada para o mercado interno

Isto porque o fato gerador do IPI no a sada do produto importado do estabelecimento do importador.  Por motivo de logstica arrecadatria e aferibilidade, a sada do produto industrializado foi escolhido como o momento, em regra, de ocorrncia do fato gerador, embora no seja essa a conduta tributvel.

O verdadeiro e nico fato gerador do IPI a industrializao do produto, de modo que, caso esta ao no ocorra, sua cobrana ilegtima.

A Lei 4.502/64, disps, no pargrafo 1 do artigo 2 que "Quando a industrializao se der no prprio local de consumo ou de utilizao do produto, fora de estabelecimento produtor, o fato gerador considerar-se- ocorrido no momento em que ficar concluda a operao industrial".

O prprio Regulamento do IPI (Decreto 7.212/2010) afasta a possibilidade de cumulao da exao, ao incluir a conjuno alternativa nos incisos I e II do artigo 35:

Art. 35. Fato gerador do imposto (Lei n. 4.502, de 1964, art. 2):
I - o desembarao aduaneiro de produto de procedncia estrangeira; ou
II - a sada de produto do estabelecimento industrial, ou equiparado a industrial.(destacado)

Ademais, cumpre destacar que o artigo 4, I, da Lei 4.502/1964, ao equiparar a estabelecimento produtor os importadores e arrematantes de produtos estrangeiros, no permitiu tributao fora dos parmetros do seu artigo 2, que estabeleceu ser devido o IPI no desembarao aduaneiro, para bens estrangeiros, e na sada do respectivo estabelecimento produtor no caso de bens nacionais. O Cdigo Tributrio Nacional, editado em 1966, adotou o mesmo fato gerador e, ainda que se cogitasse de discrepncia, no poderia o Fisco invocar a lei ordinria anterior para prevalecer sobre a lei complementar posterior.

Posto isto, tratando-se de empresa importadora, o fato gerador ocorre no desembarao aduaneiro, no sendo vivel nova cobrana do IPI na sada do produto quando de sua comercializao, ante a vedao ao fenmeno da bitributao.

Ressalvo, contudo, que diferente a situao da empresa importadora que pratica atos de industrializao (artigo 4 do Decreto 7.212/2010), eis que a nova incidncia do IPI estaria plenamente justificada, a teor do disposto no artigo 46, II, do CTN.

Sendo assim, nos casos  em que os produtos importado, j chegam ao pas com o processo de industrializao finalizado, sendo apenas revendidos/repassados no mercado nacional, sem quaisquer modificaes, deve a empresa buscar a tutela jurisdicional para declarar a inexigibilidade da nova cobrana bem com o restituio dos valores recolhidos indevidamente nos ltimos 5 anos, tendo em vista a ocorrncia de bitributao.



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