{"id":3529,"date":"2022-05-31T14:31:41","date_gmt":"2022-05-31T17:31:41","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3529"},"modified":"2022-05-31T14:37:20","modified_gmt":"2022-05-31T17:37:20","slug":"tema-745-stf-rejeita-embargos-de-declaracao-que-questionavam-a-modulacao-dos-efeitos","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/05\/31\/tema-745-stf-rejeita-embargos-de-declaracao-que-questionavam-a-modulacao-dos-efeitos\/","title":{"rendered":"Tema 745: STF rejeita embargos de declara\u00e7\u00e3o que questionavam a modula\u00e7\u00e3o dos efeitos"},"content":{"rendered":"\t\t
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Ap\u00f3s o julgamento de m\u00e9rito, em 18\/12\/2021, o Supremo Tribunal Federal fixou a seguinte tese referente \u00e0 redu\u00e7\u00e3o da al\u00edquota de ICMS para as opera\u00e7\u00f5es envolvendo energia el\u00e9trica e telecomunica\u00e7\u00f5es:<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u201cAdotada, pelo legislador estadual, a t\u00e9cnica da seletividade em rela\u00e7\u00e3o ao Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os \u2013 ICMS, discrepam do figurino constitucional al\u00edquotas sobre as opera\u00e7\u00f5es de energia el\u00e9trica e servi\u00e7os de telecomunica\u00e7\u00e3o em patamar superior ao das opera\u00e7\u00f5es em geral, considerada a essencialidade dos bens e servi\u00e7os.\u201d.<\/em><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Naquela oportunidade, o Pleno do STF acrescentou, ainda, que a decis\u00e3o dever\u00e1 produzir efeitos a partir do exerc\u00edcio financeiro de 2024, ressalvando, no entanto, as a\u00e7\u00f5es ajuizadas at\u00e9 a data de in\u00edcio do julgamento do m\u00e9rito – 05.02.2021.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Ap\u00f3s a publica\u00e7\u00e3o do ac\u00f3rd\u00e3o, foram opostos embargos, pelo do Sindicato Nacional das Empresas de Telefonia e de Servi\u00e7o M\u00f3vel Celular e Pessoal, visando ressalvar dos efeitos da decis\u00e3o os contribuintes que n\u00e3o recolheram o ICMS em rela\u00e7\u00e3o aos fatos geradores ocorridos at\u00e9 05.02.2021; pelo contribuinte, visando afastar a modula\u00e7\u00e3o dos efeitos; e pelos estados, visando afastar a ressalva das a\u00e7\u00f5es ajuizadas at\u00e9 o in\u00edcio do julgamento do m\u00e9rito.<\/span><\/p>

No entanto, o Supremo Tribunal Federal decidiu pela rejei\u00e7\u00e3o de todos os embargos, por n\u00e3o verificar nenhuma das hip\u00f3teses cab\u00edveis do recurso, previstas no art. 1.022, do C\u00f3digo de Processo Civil, mantendo a inconstitucionalidade das al\u00edquotas superiores \u00e0s essenciais para os servi\u00e7os de energia el\u00e9trica e comunica\u00e7\u00e3o, com validade a partir do exerc\u00edcio financeiro de 2024, ressalvadas as a\u00e7\u00f5es ajuizadas at\u00e9 05.02.2021.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Saiba mais sobre a discuss\u00e3o entrando em contato com os especialistas da Aureum Advocacia.<\/span><\/p>

\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Ap\u00f3s o julgamento de m\u00e9rito, em 18\/12\/2021, o Supremo Tribunal Federal fixou a seguinte tese referente \u00e0 redu\u00e7\u00e3o da al\u00edquota de ICMS para as opera\u00e7\u00f5es envolvendo energia el\u00e9trica e telecomunica\u00e7\u00f5es: \u201cAdotada, pelo legislador estadual, a t\u00e9cnica da seletividade em rela\u00e7\u00e3o ao Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os \u2013 ICMS, discrepam do figurino constitucional al\u00edquotas sobre as opera\u00e7\u00f5es de energia el\u00e9trica e servi\u00e7os de telecomunica\u00e7\u00e3o em patamar superior ao das opera\u00e7\u00f5es em geral, considerada a essencialidade dos bens e servi\u00e7os.\u201d. Naquela oportunidade, o Pleno do STF acrescentou, ainda, que a decis\u00e3o dever\u00e1 produzir efeitos a partir do exerc\u00edcio financeiro de 2024, ressalvando, no entanto, as a\u00e7\u00f5es ajuizadas at\u00e9 a data de in\u00edcio do julgamento do m\u00e9rito – 05.02.2021.…<\/p>\n","protected":false},"author":4,"featured_media":3531,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,46],"tags":[],"class_list":["post-3529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico","category-tributario"],"yoast_head":"\nTema 745: STF rejeita embargos de declara\u00e7\u00e3o que questionavam a modula\u00e7\u00e3o dos efeitos - Aureum Advocacia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aureum.adv.br\/inicio\/2022\/05\/31\/tema-745-stf-rejeita-embargos-de-declaracao-que-questionavam-a-modulacao-dos-efeitos\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tema 745: STF rejeita embargos de declara\u00e7\u00e3o que questionavam a modula\u00e7\u00e3o dos efeitos - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s o julgamento de m\u00e9rito, em 18\/12\/2021, o Supremo Tribunal Federal fixou a seguinte tese referente \u00e0 redu\u00e7\u00e3o da al\u00edquota de ICMS para as opera\u00e7\u00f5es envolvendo energia el\u00e9trica e telecomunica\u00e7\u00f5es: \u201cAdotada, pelo legislador estadual, a t\u00e9cnica da seletividade em rela\u00e7\u00e3o ao Imposto sobre Circula\u00e7\u00e3o de Mercadorias e Servi\u00e7os \u2013 ICMS, discrepam do figurino constitucional al\u00edquotas sobre as opera\u00e7\u00f5es de energia el\u00e9trica e servi\u00e7os de telecomunica\u00e7\u00e3o em patamar superior ao das opera\u00e7\u00f5es em geral, considerada a essencialidade dos bens e servi\u00e7os.\u201d. 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