{"id":300,"date":"2021-01-09T19:54:20","date_gmt":"2021-01-09T21:54:20","guid":{"rendered":"https:\/\/moraistavares.adv.br\/blog\/?p=300"},"modified":"2021-01-09T19:54:20","modified_gmt":"2021-01-09T21:54:20","slug":"apropriacao-indebita-do-icms-declarado-e-nao-recolhido","status":"publish","type":"post","link":"https:\/\/moraistavares.adv.br\/blog\/apropriacao-indebita-do-icms-declarado-e-nao-recolhido\/","title":{"rendered":"Apropria\u00e7\u00e3o ind\u00e9bita do ICMS declarado e n\u00e3o recolhido"},"content":{"rendered":"<style>\r\n.docxpressoPlugin {\n\tfont-size: 83.35%;\n}\n\n.h5p_layout {\n    box-sizing: content-box !important;\n}\n\n.h5p_layout *{\n    float: none;\n    text-align: initial;\n\tbox-sizing: border-box;\n}\n\/*to make sure that floating elements are always inside the document bounds*\/\n.h5p_layout:after {\n    content: \" \";\n    display: block;\n    height: 0;\n    clear: both;\n    visibility: hidden;\n}\n\/* a default layout for documents without maste 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class=\"P1\"><span>APROPRIA\u00c7\u00c3O IND\u00c9BITA DO ICMS DECLARADO E N\u00c3O RECOLHIDO<\/span><\/p><p class=\"P3\">&nbsp;<\/p><p class=\"P4\"><span class=\"T5\">Tarc\u00edsio de Andrade Lima<\/span><span class=\"T6\"><sup><a href=\"#_ftn0\">1<\/a><\/sup><\/span><\/p><p class=\"P10\">&nbsp;<\/p><p class=\"P11\">&emsp;&#x200b;&#x200b;&nbsp;<\/p><p class=\"P12\"><span>INTRODU\u00c7\u00c3O<\/span><\/p><p class=\"P13\">&nbsp;<\/p><p class=\"Par&#xE1;grafoL&#xED;liaTimes\"><span class=\"T14\">A apropria\u00e7\u00e3o ind\u00e9bita, em termos gerais, se afigura como mecanismo legal que objetiva combater o enriquecimento<\/span><span class=\"T15\">&#x200b;&#x200b;&nbsp;il\u00edcito, conforme Pontes de Miranda: \u201cEis o que ocorre quando \"algu\u00e9m, em quem o possuidor confiou, se faz possuidor\", com indevida&#x200b;&#x200b;&nbsp;<\/span><span class=\"T16\">mutatio causae possessionis<\/span><span class=\"T17\">.\u201d \u00b2&#x200b;&#x200b;&nbsp;<\/span><\/p><p class=\"P18\">&nbsp;<\/p><p class=\"P19\"><span>Como il\u00edcito c\u00edvel, a apropria\u00e7\u00e3o ind\u00e9bita est\u00e1 disposta no art. 876 do C\u00f3digo C\u00edvil de 2002:<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P20\"><span>\"Art. 876. Todo aquele que recebeu o que lhe n\u00e3o era devido fica obrigado a restituir,\u00b7 obriga\u00e7\u00e3o que incumbe \u00e0quele que recebe d\u00edvida condicional antes de cumprida a condi\u00e7\u00e3o.\"<\/span><\/p><p class=\"P21\">&nbsp;<\/p><p class=\"Par&#xE1;grafoL&#xED;liaTimes\"><span class=\"T22\">J\u00e1 em mat\u00e9ria penal, \u00e9 crime disposto dos art. 169,&#x200b;&#x200b;&nbsp;<\/span><span class=\"T23\">caput,&#x200b;&#x200b;&nbsp;<\/span><span class=\"T24\">do&#x200b;&#x200b;&nbsp;<\/span><span class=\"T25\">C\u00f3digo Penal, cuja caracter\u00edstica principal \u00e9 o abuso de confian\u00e7a, passando o sujeito ativo a se comportar como se fosse dono do bem m\u00f3vel que est\u00e1 de posse<\/span><span class=\"T26\"><sup><a href=\"#_ftn1\">2<\/a><\/sup><\/span><span class=\"T29\">. &#x200b;&#x200b;&nbsp;<\/span><span class=\"T30\">In verbis:<\/span><\/p><p class=\"Par&#xE1;grafoL&#xED;liaTimes\"><span class=\"T31\">&#x200b;&#x200b;&nbsp;<\/span><\/p><p class=\"P32\"><span class=\"T33\">\u201c<\/span><span class=\"T34\">Art. 168\u00a0<\/span><span class=\"T35\">- Apropriar-se de coisa alheia m\u00f3vel, de que tem a posse ou a deten\u00e7\u00e3o:&#x200b;&#x200b;&nbsp;<\/span><\/p><p class=\"P36\"><span>Pena - reclus\u00e3o, de um a quatro anos, e multa.\u201d<\/span><\/p><p class=\"P37\">&emsp;<\/p><p class=\"P38\"><span class=\"T39\">&emsp;Em mat\u00e9ria tribut\u00e1ria o il\u00edcito \u00e9 muito assemelhado ao<\/span><span class=\"T40\">&#x200b;&#x200b;&nbsp;c\u00edvel e criminal&#x200b;&#x200b;&nbsp;<\/span><span class=\"T41\">anteriormente dispostos, se ligando diretamente. Por\u00e9m, em rela\u00e7\u00e3o ao ICMS repassado ao consumidor, declarado, mas n\u00e3o recolhido ao fisco, h\u00e1 uma novidade jurisprudencial introduzida pelo entendimento do Supremo Tribunal de Federal no&#x200b;&#x200b;&nbsp;<\/span><span class=\"T42\">julgamento do RHC 163<\/span><span class=\"T43\">334 \u2013 SC, para determinar os limites do crime disposto no inc. II do art. 2\u00ba da Lei n\u00ba 8.137\/1990.&#x200b;&#x200b;&nbsp;<\/span><span class=\"T44\">In verbis:<\/span><\/p><p class=\"P45\">&nbsp;<\/p><p class=\"P46\"><span>[...] \u201cII - deixar de recolher, no prazo legal, valor de tributo ou de contribui\u00e7\u00e3o social, descontado ou cobrado, na qualidade de sujeito passivo de obriga\u00e7\u00e3o e que deveria recolher aos cofres p\u00fablico.\u201d<\/span><\/p><p class=\"P47\">&nbsp;<\/p><p class=\"P48\">&emsp;<span>No voto vencedor, cujo relator foi o Ministro Roberto Barroso, ficou assentado que uma vez que o contribuinte retenha o valor de ICMS repassado ao consumidor estaria configurado o crime de apropria\u00e7\u00e3o ind\u00e9bita tribut\u00e1ria, desde que comprovado o dolo, superando o entendimento de que o fato seria at\u00edpico, visto que se entendia que o consumidor n\u00e3o \u00e9 contribuinte do imposto, no sentido t\u00e9cnico, sendo assim, n\u00e3o poderia ser cobrado, arcando apenas com<\/span>&#x200b;&#x200b;&nbsp;<span>o pre\u00e7o da mercadoria, tendo embutido nele todos os custos econ\u00f4micos, sendo que o imposto seria devido pelo comerciante em nome pr\u00f3prio e n\u00e3o pelo terceiro adquirente do bem.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P49\">&emsp;&nbsp;&#x200b;&#x200b;&nbsp;&#x200b;&#x200b;&#x200b;&#x200b;&nbsp;<\/p><p class=\"P50\"><span>Diante da importante decis\u00e3o, se exp\u00f5e os principais argumentos divergentes e uma breve an\u00e1lise \u00e0 luz da legisla\u00e7\u00e3o tribut\u00e1ria, criminal e constitucional.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P51\">&nbsp;<\/p><p class=\"P52\"><span>1. A CONTROVERSIA SOBRE APROPRIA\u00c7\u00c3O IND\u00c9BITA DO ICMS.<\/span><\/p><p class=\"P53\">&nbsp;<\/p><p class=\"P54\"><span>1.1. OS TERMOS \u201cDESCONTADO\u201d E \u201cCOBRADO\u201d DO INC. II DO ART. 2\u00ba DA LEI 8.137\/1990.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P55\">&nbsp;<\/p><p class=\"P56\"><span>A controv\u00e9rsia em destaque se importa na quest\u00e3o de a quem os termos \u201ccobrado\u201d e \u201cdescontado\u201d se referem e se podem se referir ao consumidor que se encontra no final da cadeia mercadol\u00f3gica.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P57\">&nbsp;<\/p><p class=\"P58\"><span>Importa dizer que o termo \u201ccobrado\u201d tem significado semelhante aos termos \u201creceber\u201d, \u201cpedir\u201d, \u201cembolsar\u201d ou \u201ccoletar\u201d, com uma ideia de acr\u00e9scimo, diferente do \u201cdescontado\u201d que d\u00e1 ideia de subtra\u00e7\u00e3o, j\u00e1 esse acr\u00e9scimo poderia ser referente \u00e0 soma do valor do tributo na mercadoria comercializada.<\/span><\/p><p class=\"P59\">&nbsp;<\/p><p class=\"P60\"><span>E nesse sentido a rela\u00e7\u00e3o jur\u00eddico-tribut\u00e1ria teria uma converg\u00eancia entre o tributo indireto repassado ao consumidor e sua repercuss\u00e3o econ\u00f4mica no produto vendido, n\u00e3o sendo necess\u00e1rio que o valor \u201ccobrado\u201d ou \u201cdescontado\u201d seja de quem tamb\u00e9m \u00e9 contribuinte, podendo ser efetuada a \u201ccobran\u00e7a\u201d ou \u201cdesconto\u201d de terceiro, sendo irrelevante a aus\u00eancia de rela\u00e7\u00e3o do consumidor com o fisco.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P61\">&nbsp;<\/p><p class=\"P62\"><span>Por outro lado, o entendimento divergente alega que ao se referir aos termos \u201ccobrado\u201d e \u201cdescontado\u201d o tipo penal alude aos casos de responsabilidade tribut\u00e1ria, descartando os impostos indiretos, visto que estes apenas comp\u00f5e o pre\u00e7o da mercadoria, junto com v\u00e1rios outros encargos do comerciante ou vendedor, sendo assim, o consumidor jamais poderia ser cobrado pelo fisco em rela\u00e7\u00e3o ao ICMS da mercadoria que adquiriu, j\u00e1 que esse tributo n\u00e3o \u00e9 devido por ele, n\u00e3o sendo ele o respons\u00e1vel tribut\u00e1rio, mas apenas contribuinte de fato.<\/span><\/p><p class=\"P63\">&nbsp;<\/p><p class=\"P64\"><span>Com se sabe, o fato gerador do ICMS \u00e9 a opera\u00e7\u00e3o de circula\u00e7\u00e3o de mercadorias e presta\u00e7\u00e3o de servi\u00e7os (art. 155, II, CF), nesse sentido, o sujeito do fato<\/span>&#x200b;&#x200b;&nbsp;<span>gerador \u00e9 aquele que realiza a opera\u00e7\u00e3o, ou seja, o industrial, comerciante ou produtor que repassa os produtos onerosamente, se ocupa desse sujeito o t\u00edpico contribuinte, o respons\u00e1vel tribut\u00e1rio. Basta pensarmos que o ICMS, fora os casos que incide sobre<\/span>&#x200b;&#x200b;&nbsp;<span>importa\u00e7\u00e3o, sempre se forma na sa\u00edda da mercadoria, n\u00e3o na entrada, sendo devedor aquele que promove essa movimenta\u00e7\u00e3o. Portanto, n\u00e3o se justifica a forma\u00e7\u00e3o do ICMS na aquisi\u00e7\u00e3o do produto pelo consumidor, n\u00e3o sendo este respons\u00e1vel pela tributa\u00e7\u00e3o, mas<\/span>&#x200b;&#x200b;&nbsp;<span>sim na venda do produto pelo comerciante, sendo este sim respons\u00e1vel pela tributa\u00e7\u00e3o, pois \u00e9 o que da sa\u00edda \u00e0 mercadoria.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P65\">&nbsp;<\/p><p class=\"P66\"><span>De fato, mesmo que o comerciante deixe de repassar o valor do ICMS para o consumidor, ele ainda ser\u00e1 devedor do imposto<\/span>&#x200b;&#x200b;&nbsp;<span>gerado, justamente por ser o respons\u00e1vel tribut\u00e1rio. Nesse entendimento, n\u00e3o teria o comerciante se apropriado de imposto devido por terceiro, respondendo pelo mero inadimplemento do imposto devido por ele pr\u00f3prio, tratando-se de fato at\u00edpico para fins penais, desde que n\u00e3o haja qualquer not\u00edcia de fraude ou omiss\u00e3o.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P67\">&nbsp;<\/p><p class=\"P68\"><span class=\"T69\">1.2. DO DOLO NA APROPRIA\u00c7\u00c3O IND\u00c9BITA&#x200b;&#x200b;&nbsp;<\/span><\/p><p class=\"P70\">&nbsp;<\/p><p class=\"Par&#xE1;grafoL&#xED;liaTimes\"><span class=\"T71\">O tipo penal da apropria\u00e7\u00e3o ind\u00e9bita apenas se consuma se o agente demonstra criar obst\u00e1culos para devolu\u00e7\u00e3o ou entrega da coisa m\u00f3vel objeto do crime,&#x200b;&#x200b;&nbsp;<\/span><span class=\"T72\">conforme Nelson Hungria: \u201ca simples mora em restituir, ou a simples des\u00eddia no omitir n\u00e3o \u00e9 apropria\u00e7\u00e3o<\/span><span class=\"T73\"><sup><a href=\"#_ftn2\">3<\/a><\/sup><\/span><span class=\"T75\">\u201d.&#x200b;&#x200b;&nbsp;<\/span><\/p><p class=\"P76\">&nbsp;<\/p><p class=\"Par&#xE1;grafoL&#xED;liaTimes\"><span class=\"T77\">De acordo com posi\u00e7\u00e3o divergente do&#x200b;&#x200b;&nbsp;<\/span><span class=\"T78\">decisum<\/span><span class=\"T79\">, quando o contribuin<\/span><span class=\"T80\">te n\u00e3o omite em declara\u00e7\u00e3o pr\u00f3pria os tributos devidos, n\u00e3o esta criando obst\u00e1culos \u00e0 satisfa\u00e7\u00e3o do fisco, n\u00e3o demonstrando dolo em se apropriar de tais valores, ainda que n\u00e3o recolhido o valor do tributo. A pr\u00f3pria declara\u00e7\u00e3o j\u00e1 demonstra a boa-f\u00e9; demons<\/span><span class=\"T81\">tra que deve e que pode ser cobrado por tais obriga\u00e7\u00f5es, sem intuito de enriquecimento il\u00edcito.&#x200b;&#x200b;&nbsp;<\/span><\/p><p class=\"P82\">&nbsp;<\/p><p class=\"P83\"><span>Al\u00e9m disso, mesmo que incorresse no crime o contribuinte que n\u00e3o repassou ICMS de mercadorias vendidas, se teria que verificar, por meio probat\u00f3rio, a inexist\u00eancia de qualquer causa de inexigibilidade de conduta diversa, no sentido de aferir a omiss\u00e3o (deixar de recolher o tributo) de forma dolosa. Por isso a li\u00e7\u00e3o de Ant\u00f4nio Magalh\u00e3es Gomes Filho sobre condena\u00e7\u00f5es baseadas em meras presun\u00e7\u00f5es:<\/span><\/p><p class=\"P84\">&nbsp;<\/p><p class=\"P85\"><span class=\"T86\">\"O segundo limi<\/span><span class=\"T87\">te, que guarda intima conex\u00e3o com a express\u00e3o literal do<\/span><span class=\"T88\"><br\/><\/span><span class=\"T89\">princ\u00edpio<\/span><span class=\"T90\">&#x200b;&#x200b;&nbsp;<\/span><span class=\"T91\">-&#x200b;&#x200b;&nbsp;<\/span><span class=\"T92\">presun\u00e7\u00e3o&#x200b;&#x200b;&nbsp;<\/span><span class=\"T93\">-&#x200b;&#x200b;&nbsp;<\/span><span class=\"T94\">\u00e9 a exig\u00eancia de que nenhuma condena\u00e7\u00e3o seja<\/span><span class=\"T95\"><br\/><\/span><span class=\"T96\">proferida sem prova da culpabilidade. Disso decorre n\u00e3o s\u00f3 que cabe \u00e0<\/span><span class=\"T97\"><br\/><\/span><span class=\"T98\">acusa\u00e7\u00e3o demonstrar os fatos alegados contra o r\u00e9u, mas tamb<\/span><span class=\"T99\">\u00e9m que tal<\/span><span class=\"T100\"><br\/><\/span><span class=\"T101\">prova precisa ser segura e induvidosa, pelo que tanto a aus\u00eancia de provas<\/span><span class=\"T102\"><br\/><\/span><span class=\"T103\">como a d\u00favida gerada no esp\u00edrito do juiz pelas provas produzidas no<\/span><span class=\"T104\"><br\/><\/span><span class=\"T105\">processo devem levar \u00e0 absolvi\u00e7\u00e3o&#x200b;&#x200b;&nbsp;<\/span><span class=\"T106\">(<\/span><span class=\"T107\">in dubio pro reo<\/span><span class=\"T108\">), pela mesma raz\u00e3o,<\/span><span class=\"T109\"><br\/><\/span><span class=\"T110\">tamb\u00e9m n\u00e3o cabe ao&#x200b;&#x200b;&nbsp;<\/span><span class=\"T111\">acusado fornecer provas contra si&#x200b;&#x200b;&nbsp;<\/span><span class=\"T112\">(<\/span><span class=\"T113\">nemo tenetur se<\/span><span class=\"T114\"><br\/><\/span><span class=\"T115\">accusare<\/span><span class=\"T116\">),&#x200b;&#x200b;&nbsp;<\/span><span class=\"T117\">pois tal encargo \u00e9 exclusivo da acusa\u00e7\u00e3o.<\/span><span class=\"T118\"><sup><a href=\"#_ftn3\">4<\/a><\/sup><\/span><span class=\"T121\">\u201d<\/span><\/p><p class=\"P122\">&nbsp;<\/p><p class=\"P123\"><span>Podemos pensar nas v\u00e1rias possibilidades que tornam a aferi\u00e7\u00e3o de tais crime complexas, como per\u00edodos de crises financeiras, sejam pessoais ou n\u00e3o, recupera\u00e7\u00f5es judiciais, inadimpl\u00eancias e execu\u00e7\u00f5es c\u00edveis, concluindo que sua caracteriza\u00e7\u00e3o deveria se valer de uma an\u00e1lise acurada muito maior que a mera reten\u00e7\u00e3o do tributo devido ao fisco.<\/span><\/p><p class=\"P124\">&nbsp;<\/p><p class=\"P125\"><span>H\u00e1 que se pensar tamb\u00e9m, que nem todo comerciante \u00e9 integrante das classes mais abastadas da nossa sociedade, t\u00e3o desigual, podendo inclusive ser necess\u00e1rio deixar de recolher o tributo para fins aliment\u00edcios seu e de sua fam\u00edlia, o que certamente afastaria o dolo da apropria\u00e7\u00e3o do tributo devido e poderia se enquadrar em estado de necessidade. <\/span>&nbsp;&#x200b;&#x200b;&#x200b;&#x200b;&nbsp;<\/p><p class=\"P126\">&nbsp;<\/p><p class=\"P127\"><span>E, ao contr\u00e1rio de tributa\u00e7\u00f5es como o recolhimento na fonte de IR e Contribui\u00e7\u00e3o Previdenci\u00e1ria, o contribuinte de fato (consumidor) n\u00e3o possui interesse direto no recolhimento do ICMS pago junto com custo da mercadoria, quando adquire algum bem no mercado, o consumidor est\u00e1 preocupado apenas com o pre\u00e7o e o benef\u00edcio do produto, j\u00e1 que a tributa\u00e7\u00e3o pela venda do bem \u00e9 de responsabilidade do comerciante. Assim, n\u00e3o podemos falar que h\u00e1 uma altera\u00e7\u00e3o injusta da posse dos valores pagos pelo consumidor,<\/span>&#x200b;&#x200b;&nbsp;<span>sendo seu interesse apenas na mercadoria, o n\u00e3o recolhimento dos valores do ICMS para o fisco n\u00e3o lhe trar\u00e1 nenhum preju\u00edzo patrimonial.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P128\">&emsp;<\/p><p class=\"P129\"><span class=\"T130\">Por certo a m\u00e1-f\u00e9 n\u00e3o poderia ser presumida simplesmente de forma autom\u00e1tica, findado o prazo para o recolhimento do&#x200b;&#x200b;&nbsp;<\/span><span class=\"T131\">tributo ao fisco, devendo ser demonstrada, j\u00e1 que a boa-f\u00e9 \u00e9 que \u00e9 presumida e n\u00e3o a m\u00e1-f\u00e9, aplicando-se o princ\u00edpio&#x200b;&#x200b;&nbsp;<\/span><span class=\"T132\">in dubio pro reo.<\/span><\/p><p class=\"P133\">&nbsp;<\/p><p class=\"P134\"><span class=\"T135\">1.3. CRITICAS EM RELA\u00c7\u00c3O \u00c0 INTERPRETA\u00c7\u00c3O ANTIGARANTISTA&#x200b;&#x200b;&nbsp;<\/span><\/p><p class=\"P136\">&nbsp;<\/p><p class=\"P137\"><span class=\"T138\">O fato da criminaliza\u00e7\u00e3o do recolhimento do ICMS, sendo ele de<\/span><span class=\"T139\">vido pelo comerciante e n\u00e3o pelo consumidor, se enquadraria certamente na pris\u00e3o civil por d\u00edvida, vedada pela Constitui\u00e7\u00e3o Federal no seu art. 5\u00ba, LXVII, assim como, pelo&#x200b;&#x200b;&nbsp;<\/span><span class=\"T140\">conhecido Pacto de S\u00e3o Jos\u00e9 da Costa Rica<\/span><span class=\"T141\"><sup><a href=\"#_ftn4\">5<\/a><\/sup><\/span><span class=\"T144\">subscrito pelo Brasil, mormente se houver o entendimento que incorre no crime de forma autom\u00e1tica o contribuinte que deixa de recolher ao fisco na data aprazada na&#x200b;&#x200b;&nbsp;<\/span><span class=\"T145\">legisla\u00e7\u00e3o estadual, sem necess\u00e1ria verifica\u00e7\u00e3o do dolo ou de eventuais causas excludentes de ilicitude.&#x200b;&#x200b;&nbsp;<\/span><\/p><p class=\"P146\">&nbsp;<\/p><p class=\"P147\"><span class=\"T148\">No caso em quest\u00e3o, se faz uma analogia com apropria\u00e7\u00e3o ind\u00e9bita na reten\u00e7\u00e3o do imposto de renda e de contribui\u00e7\u00e3o previdenci\u00e1ria. \u00c9 sempre bem&#x200b;&#x200b;&nbsp;<\/span><span class=\"T149\">vindo o recurso da analogia quando se entende que um caso n\u00e3o previsto especificamente pelo legislador, possui outro semelhante previsto, contudo devem se estabelecer limites fundamentais, principalmente em se tratando da&#x200b;&#x200b;&nbsp;<\/span><span class=\"T150\">ultima ratio<\/span><span class=\"T151\">&#x200b;&#x200b;&nbsp;das puni\u00e7\u00f5es do Estad<\/span><span class=\"T152\">o.<\/span><\/p><p class=\"P153\">&emsp;<\/p><p class=\"P154\"><span class=\"T155\">Sem d\u00favida alguma, a analogia feita da reten\u00e7\u00e3o do ICMS em rela\u00e7\u00e3o a outros tributos \u00e9 uma analogia em&#x200b;&#x200b;&nbsp;<\/span><span class=\"T156\">malam partem<\/span><span class=\"T157\">&#x200b;&#x200b;&nbsp;e que prejudica demasiadamente o r\u00e9u. Al\u00e9m disso, n\u00e3o deve haver este tipo d\u00favidas em rela\u00e7\u00e3o \u00e0 aplica\u00e7\u00e3o do direito penal, sendo que o&#x200b;&#x200b;&nbsp;<\/span><span class=\"T158\">Poder Judici\u00e1rio deve aplicar estritamente o que est\u00e1 claro na norma. Uma vez confusa e incerta a interpreta\u00e7\u00e3o sobre a apropria\u00e7\u00e3o do ICMS, deveria se ter uma interpreta\u00e7\u00e3o de forma garantista, pendendo favoravelmente ao r\u00e9u, reservando a puni\u00e7\u00e3o criminal<\/span><span class=\"T159\">&#x200b;&#x200b;&nbsp;do Estado aos casos em que n\u00e3o se h\u00e1 tanta obscuridade legislativa<\/span><span class=\"T160\">,&#x200b;&#x200b;&nbsp;<\/span><span class=\"T161\">tal conclus\u00e3o recebe guarida no C\u00f3digo Tribut\u00e1rio Nacional em seu art. 112<\/span><span class=\"T162\">:&#x200b;&#x200b;&nbsp;<\/span><\/p><p class=\"P163\">&nbsp;<\/p><p class=\"P164\"><span>\"Art. 112. A lei tribut\u00e1ria que define infra\u00e7\u00f5es, ou lhe comina penalidades,<\/span>&#x200b;&#x200b;&nbsp;<span>interpreta-se da maneira mais favor\u00e1vel ao acusado, em caso de d\u00favida<\/span>&#x200b;&#x200b;&nbsp;<span>quanto:<\/span><\/p><p class=\"P165\"><span>I - \u00e0 capitula\u00e7\u00e3o legal do fato;<\/span><\/p><p class=\"P166\"><span>II - \u00e0 natureza ou \u00e0s circunst\u00e2ncias materiais do fato, ou \u00e0 natureza ou extens\u00e3o dos seus efeitos;<\/span><\/p><p class=\"P167\"><span>III - \u00e0 autoria, imputabilidade, ou punibilidade;<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P168\"><span>IV - \u00e0 natureza da penalidade aplic\u00e1vel, ou \u00e0 sua gradua\u00e7\u00e3o.\"<\/span><\/p><p class=\"P169\">&nbsp;<\/p><p class=\"P170\"><span class=\"T171\">Por certo \u00e9 inv\u00e1lida a pena com base apenas em presun\u00e7\u00f5es<\/span><span class=\"T172\">,<\/span><span class=\"T173\"><br\/><\/span><span class=\"T174\">prevalecendo a inoc\u00eancia do acusado e a presun\u00e7\u00e3o de sua boa-f\u00e9, at\u00e9 que haja provas<\/span><span class=\"T175\">&#x200b;&#x200b;&nbsp;<\/span><span class=\"T176\">em contr\u00e1rio.<\/span><\/p><p class=\"P177\">&nbsp;<\/p><p class=\"P178\"><span class=\"T179\">CONCLUS\u00c3O<\/span><\/p><p class=\"P180\">&nbsp;<\/p><p class=\"P181\"><span>Problemas como o exposto s\u00e3o advindos da<\/span>&#x200b;&#x200b;&nbsp;<span>complexidade do nosso sistema tribut\u00e1rio, mas tamb\u00e9m da sanha arrecadat\u00f3ria do Estado, afastando o garantismo e a pr\u00f3pria seguran\u00e7a jur\u00eddica, na medida em que o contribuinte n\u00e3o sabe mais o que esperar das atitudes do poder p\u00fablico, agora pretendendo usar<\/span>&#x200b;&#x200b;&nbsp;<span>o aparato penal para cobran\u00e7a de tributos, n\u00e3o se limitando aos casos de fraude, mas criminalizando d\u00edvidas confessas mesmo que metade dos processos em curso no pa\u00eds sejam execu\u00e7\u00f5es ficais.<\/span><\/p><p class=\"P182\">&nbsp;<\/p><p class=\"P183\"><span>O efeito pr\u00e1tico, do entendimento do Supremo Tribunal Federal, ser\u00e3o os aumentos vertiginosos de a\u00e7\u00f5es penais visando comerciantes inadimplentes de ICMS pelos mais diversos motivos, por conta disso, parecer\u00e1 mais interessante para os comerciantes que desejam pagar o tributo, por\u00e9m passam por uma crise financeira, n\u00e3o declararem e se igualarem aos fraudadores.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P184\">&nbsp;<\/p><p class=\"P185\"><span>Essa \u00e9 a mensagem que o Estado passa ao contribuinte de boa-f\u00e9: que vale mais a pena agir de modo clandestino do que ser transparente com o fisco, o que vai contra o interesse do er\u00e1rio e da pr\u00f3pria sociedade.<\/span>&#x200b;&#x200b;&nbsp;<span id=\"_Toc507316119\"\/><\/p><p class=\"P186\">&nbsp;<\/p><p class=\"P187\"><span>REFER\u00caNCIAS<\/span><\/p><p class=\"P188\">&nbsp;<\/p><p class=\"P189\"><span>MIRANDA, Francisco Cavalcanti Pontes de. Tratado de Direito Privado - Parte Especial. 4. ed. S\u00e3o Paulo:RT, 1983, T. X, p. 59.).<\/span><\/p><p class=\"P190\">&nbsp;<\/p><p class=\"P191\"><span>JESUS, Dam\u00e1sio E. de. Direito Penal - Parte Especial. 11. ed. S\u00e3o Paulo: Saraiva: 1988, Vol. II, p. 359.<\/span><\/p><p class=\"P192\"><span class=\"T193\">STJ - HC:&#x200b;&#x200b;&nbsp;<\/span><span class=\"T194\">399109 SC 2017\/0106798-0, Data de Julgamento: 22\/08\/2018, S3 - TERCEIRA SE\u00c7\u00c3O, Data de Publica\u00e7\u00e3o: DJe 31\/08\/2018. Dispon\u00edvel em:&#x200b;&#x200b;&nbsp;<\/span><a href=\"https:\/\/ww2.stj.jus.br\/processo\/pesquisa\/?aplicacao=processos.ea&amp;tipoPesquisa=tipoPesquisaGenerica&amp;termo=HC%20399109\" target=\"_top\" title=\"\"><span class=\"T195\">https:\/\/ww2.stj.jus.br\/processo\/pesquisa\/?aplicacao=processos.ea&amp;tipoPesquisa=tipoPesquisaGenerica&amp;termo=HC%20399109<\/span><\/a><\/p><p class=\"P196\"><span>HUNGRIA, N\u00e9lson. Coment\u00e1rios ao C\u00f3digo Penal. RJ, Forense, 1955, v. Vll, p. 131.<\/span><\/p><p class=\"P197\">&nbsp;<\/p><p class=\"P198\"><span>AMERICANOS, Organiza\u00e7\u00e3o dos Estados. PACTO DE SAN JOS\u00c9 DE COSTA RICA. San Jos\u00e9: Organiza\u00e7\u00e3o dos Estados Americanos, 1969. Art. 7.<\/span>&#x200b;&#x200b;&nbsp;<\/p><p class=\"P199\">&nbsp;<\/p><p class=\"P200\"><span class=\"T201\">GOMES FILHO, Antonio Magalh\u00e3es. Presun\u00e7\u00e3o de inoc\u00eancia e pris\u00e3o processual na lei 12.403, de 2011. ln.: SCAFF, Luma Cavaleiro de Macedo. Doa\u00e7\u00e3o de direito p\u00fablico e financeiro<\/span><span class=\"T202\">. S\u00e3o Paulo: Faculdade de direito da USP, 2015, p 439.&#x200b;&#x200b;&nbsp;<\/span><\/p><div style=\"margin: 5px 0; width: 33%; border-bottom: 1pt solid #333;\"> <\/div><div id=\"_ftn0\" class=\"defaultNote\" style=\"clear:left\"><div style=\"display:table-cell; font-size: 10pt;\"><sup>1<\/sup><\/div><div style=\"display:table-cell\"><p class=\"P7\"><span class=\"T8\">&#x200b;&#x200b;&nbsp;Bacharel em Direito pela Universidade Federal do Par\u00e1. Advogado. P\u00f3s-graduado em Advocacia Tribut\u00e1ria pela Escola Superior de Advocacia da OAB\/MG.<\/span><\/p><p class=\"P9\"><span>\u00b2<\/span>&#x200b;&#x200b;&nbsp;<span>MIRANDA, Francisco Cavalcanti Pontes de. Tratado de Direito Privado - Parte Especial. 4. ed. S\u00e3o Paulo:RT, 1983, T. X, p. 59.).<\/span><\/p><\/div><\/div><div id=\"_ftn1\" class=\"defaultNote\" style=\"clear:left\"><div style=\"display:table-cell; font-size: 10pt;\"><sup>2<\/sup><\/div><div style=\"display:table-cell\"><p class=\"Textodenotaderodap&#xE9;\">&#x200b;&#x200b;&nbsp;<span class=\"T27\">JESUS, Dam\u00e1sio E. de. Direito Penal - Parte Especial. 11. ed. S\u00e3o Paulo: Saraiva: 1988, Vol. I<\/span><span class=\"T28\">I, p. 359.<\/span><\/p><\/div><\/div><div id=\"_ftn2\" class=\"defaultNote\" style=\"clear:left\"><div style=\"display:table-cell; font-size: 10pt;\"><sup>3<\/sup><\/div><div style=\"display:table-cell\"><p class=\"Textodenotaderodap&#xE9;\">&#x200b;&#x200b;&nbsp;<span class=\"T74\">HUNGRIA, N\u00e9lson. Coment\u00e1rios ao C\u00f3digo Penal. RJ, Forense, 1955, v. Vll, p. 131.<\/span><\/p><\/div><\/div><div id=\"_ftn3\" class=\"defaultNote\" style=\"clear:left\"><div style=\"display:table-cell; font-size: 10pt;\"><sup>4<\/sup><\/div><div style=\"display:table-cell\"><p class=\"Textodenotaderodap&#xE9;\"><span class=\"T119\">&#x200b;&#x200b;&nbsp;GOMES FILHO, Antonio Magalh\u00e3es. Presun\u00e7\u00e3o de inoc\u00eancia e pris\u00e3o processual na lei 12.403, de 2011. ln.: SCAFF, Luma Cavaleiro de Macedo. Doa\u00e7\u00e3o de d<\/span><span class=\"T120\">ireito p\u00fablico e financeiro. S\u00e3o Paulo: Faculdade de direito da USP, 2015, p 439<\/span><\/p><\/div><\/div><div id=\"_ftn4\" class=\"defaultNote\" style=\"clear:left\"><div style=\"display:table-cell; font-size: 10pt;\"><sup>5<\/sup><\/div><div style=\"display:table-cell\"><p class=\"Textodenotaderodap&#xE9;\"><span class=\"T142\">&#x200b;&#x200b;&nbsp;AMERICANOS, Organiza\u00e7\u00e3o dos Estados. P<\/span><span class=\"T143\">ACTO DE SAN JOS\u00c9 DE COSTA RICA. San Jos\u00e9: Organiza\u00e7\u00e3o dos Estados Americanos, 1969. Art. 7.&#x200b;&#x200b;&nbsp;<\/span><\/p><\/div><\/div><footer><p class=\"P2\"><span>1<\/span><\/p><p class=\"Rodap&#xE9;\">&nbsp;<\/p><\/footer><\/div><\/section><script>(function( $ ) {\n    \/\/footnotes\n    $('.defaultNote').children(\":first\").css('cursor', 'pointer');\n    $('.defaultNote').children(\":first\").click(function(){\n        var gotoID = '#' + $(this).parent().attr('id');\n        $('html, body').animate(\n            {\n              scrollTop: $('a[href=\"' + gotoID + '\"]').offset().top - 60,\n            },\n            250,\n            'linear'\n          )\n    });\n}(jQuery));\n\n\n<\/script><script>\r\nvar numFormat = \",.\";\r\n(function( $ ) {\n    \"use strict\";\n    \/\/do some cleaning on load\n    var sortCells = $('td[data-sorting], th[data-sorting]');\n    sortCells.each(function(){\n        var first = $(this).text().trim().charAt(0);\n        if (first == '@'){\n            var oldHTML = $(this).html();\n            var newHTML = oldHTML.replace('@', '');\n            $(this).html(newHTML);\n        } \n    });\n    function sortingTable(node, pos, ordBy){\n        var rows = node.children('tbody').children('tr').get();\n\n        rows.sort(function(a, b) {\n\n        var X = $(a).children('td').eq(pos).text().toUpperCase();\n        var Y = $(b).children('td').eq(pos).text().toUpperCase();\n        \n        if (numFormat != '.,'){\n            \/\/we are dealing with a different locale and we need to do some \n            \/\/transformation in numbers\n            X = convert2number(X);\n            Y = convert2number(Y);\n        } else {\n            X = X.replace(\/,\/g, '').replace(\/ \/g, '');\n            Y = Y.replace(\/,\/g, '').replace(\/ \/g, '');\n        }\n        var currencies = ['$', '\u00a5', '\u00a3', '\u20ac'];\n        var arrayLength = currencies.length;\n        var XX = X;\n        var YY = Y;\n        for (var i = 0; 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<a href=\"https:\/\/www.linkedin.com\/company\/morais-tavares-advogados-associados\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Linkedin (abre numa nova aba)\">Linkedin<\/a><br \/><br \/><\/p>\r\n<!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph -->\r\n<p><strong><a href=\"https:\/\/moraistavares.adv.br\/app-escritorio-morais-e-tavares\/\" target=\"_blank\" rel=\"noreferrer noopener\">App do escrit\u00f3rio.<\/a><\/strong><br \/><br \/><strong>E-mail:<\/strong> <a href=\"mailto:atendimento@moraistavares.adv.br\" target=\"_blank\" rel=\"noopener\">atendimento@moraistavares.adv.br<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00a0 Siga-nos: Instagam &#8211; FaceBook &#8211; Twitter &#8211; Linkedin App do escrit\u00f3rio.E-mail: atendimento@moraistavares.adv.br<\/p>\n","protected":false},"author":1,"featured_media":310,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[61],"tags":[119,205,211,241,217,218,109,240,216,239,18,9,78,101,79],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v15.6.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Apropria\u00e7\u00e3o ind\u00e9bita do ICMS declarado e n\u00e3o recolhido - Blog Morais &amp; 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