{"id":3418,"date":"2022-10-26T10:17:50","date_gmt":"2022-10-26T13:17:50","guid":{"rendered":"https:\/\/sinicesp.org.br\/?p=3418"},"modified":"2022-10-26T10:17:54","modified_gmt":"2022-10-26T13:17:54","slug":"para-pgr-municipio-nao-pode-fixar-correcao-monetaria-e-juro-de-mora-diferentes-do-estabelecido-pela-uniao","status":"publish","type":"post","link":"https:\/\/sinicesp.org.br\/index.php\/2022\/10\/26\/para-pgr-municipio-nao-pode-fixar-correcao-monetaria-e-juro-de-mora-diferentes-do-estabelecido-pela-uniao\/","title":{"rendered":"Para PGR, munic\u00edpio n\u00e3o pode fixar corre\u00e7\u00e3o monet\u00e1ria e juro de mora diferentes do estabelecido pela Uni\u00e3o"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-00d5915a\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-uagb-advanced-heading uagb-block-3065f7a3\"><h3 class=\"uagb-heading-text\"><br><strong>Boletim Jur\u00eddico n\u00ba 10\/2022 &#8211; 26\/10\/2022 <\/strong><\/h3><div class=\"uagb-separator\"><\/div><\/div>\n\n\n\n<p><\/p>\n<\/div><\/section>\n\n\n\n<section class=\"wp-block-uagb-section uagb-section__wrap uagb-section__background-color uagb-block-aa78d6c0\"><div class=\"uagb-section__overlay\"><\/div><div class=\"uagb-section__inner-wrap\">\n<h2 class=\"has-text-color wp-block-heading\" id=\"stf-custas-poderao-ser-recolhidas-por-pix-ou-cartao-a-partir-de-abril\" style=\"color:#0767b1\"><strong><strong>Para PGR, munic\u00edpio n\u00e3o pode fixar corre\u00e7\u00e3o monet\u00e1ria e juro de mora diferentes do estabelecido pela Uni\u00e3o <\/strong><\/strong><\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>O procurador-geral da Rep\u00fablica, Augusto Aras, apresentou ao Supremo Tribunal Federal (STF) sugest\u00e3o de tese vinculante no sentido de n\u00e3o ser cab\u00edvel aos munic\u00edpios a fixa\u00e7\u00e3o de \u00edndices de corre\u00e7\u00e3o monet\u00e1ria e taxas de juros de mora para seus cr\u00e9ditos em percentual diferente do estabelecido pela Uni\u00e3o, por n\u00e3o terem compet\u00eancia legislativa para tal. A manifesta\u00e7\u00e3o se deu no Recurso Extraordin\u00e1rio 1.346.152, de relatoria da ministra C\u00e1rmen L\u00facia, que est\u00e1 submetido \u00e0 Sistem\u00e1tica da Repercuss\u00e3o Geral (Tema 1.217) \u2013 que trata justamente da possibilidade de os entes municipais estipularem \u00edndices em percentual superior ao fixado em lei federal. <br><br>Na origem, o munic\u00edpio de S\u00e3o Paulo ajuizou execu\u00e7\u00e3o fiscal contra uma empresa, visando ao pagamento de cr\u00e9dito fiscal inscrito em d\u00edvida ativa referente ao Imposto sobre Servi\u00e7os de Qualquer Natureza (ISS) com incid\u00eancia de multa, atualiza\u00e7\u00e3o monet\u00e1ria pelo IPCA, juros de 1% ao m\u00eas, al\u00e9m de custas, honor\u00e1rios e demais despesas. <br><br>Ocorre que a op\u00e7\u00e3o legislativa, exercida pela Uni\u00e3o, com base no artigo 24, inciso I, da Constitui\u00e7\u00e3o Federal, foi a utiliza\u00e7\u00e3o da Taxa Selic para a atualiza\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio. A pr\u00f3pria Suprema Corte definiu esse percentual como limite para os estados e o Distrito Federal exercerem a sua compet\u00eancia suplementar. Aras explica que essa compet\u00eancia suplementar, por\u00e9m, n\u00e3o se estende aos munic\u00edpios. \u201cInexiste compet\u00eancia atribu\u00edda aos munic\u00edpios para a fixa\u00e7\u00e3o de \u00edndices de corre\u00e7\u00e3o monet\u00e1ria e taxas de juros de mora, pelo que h\u00e3o de ser observados aqueles fixados pela Uni\u00e3o\u201d, refor\u00e7a. <br><br>O PGR explica que, conforme a Constitui\u00e7\u00e3o, cabe \u00e0 Uni\u00e3o editar lei complementar de car\u00e1ter nacional sobre normas gerais em mat\u00e9ria tribut\u00e1ria e editar lei que discipline os \u00edndices de corre\u00e7\u00e3o monet\u00e1ria e as taxas de juros de mora incidentes sobre os cr\u00e9ditos tribut\u00e1rios, preservando a harmonia da disciplina geral e a coer\u00eancia do sistema fiscal federativo. <br><br>N\u00e3o havendo compet\u00eancia legislativa do ente municipal, devem ser afastados o \u00edndice de corre\u00e7\u00e3o monet\u00e1ria e a taxa de juros de mora escolhidos quando forem diferentes dos percentuais estabelecidos pela Uni\u00e3o, sem que isso signifique viola\u00e7\u00e3o \u00e0 compet\u00eancia municipal prevista no artigo 30, inciso III, da Constitui\u00e7\u00e3o (que prev\u00ea ao munic\u00edpio a arrecada\u00e7\u00e3o de tributos de sua compet\u00eancia). <br><br>Ao opinar pelo desprovimento do recurso extraordin\u00e1rio, o procurador-geral da Rep\u00fablica prop\u00f5e a fixa\u00e7\u00e3o da seguinte tese de repercuss\u00e3o geral: \u201cO munic\u00edpio carece da compet\u00eancia legislativa para fixar \u00edndices de corre\u00e7\u00e3o monet\u00e1ria e taxas de juros de mora para seus cr\u00e9ditos em percentual diferente do estabelecido pela Uni\u00e3o\u201d. <br><br><strong><a href=\"https:\/\/www.mpf.mp.br\/pgr\/documentos\/RE1346152_GBRSRL.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u00cdntegra da manifesta\u00e7\u00e3o no RE 1.346.152<\/a><\/strong> <br><br><strong>Fonte:<\/strong> MPF<\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"section-g665299\" class=\"wp-block-gutentor-e6 section-g665299 gutentor-element gutentor-element-image text-align-center-desktop\"><div class=\"gutentor-element-image-box\"><a class=\"gutentor-element-image-link\" href=\"window.print()\"><div class=\"gutentor-image-thumb\"><img decoding=\"async\" class=\"normal-image\" src=\"https:\/\/sinicesp.org.br\/wp-content\/uploads\/2022\/01\/impressora.png\" \/><\/div><\/a><\/div><\/div>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Cabe \u00e0 Uni\u00e3o editar Lei Complementar de car\u00e1ter nacional sobre normas gerais em mat\u00e9ria tribut\u00e1ria e lei que discipline \u00edndices sobre cr\u00e9ditos tribut\u00e1rios.<\/p>\n","protected":false},"author":1,"featured_media":3419,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_uag_custom_page_level_css":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"disabled","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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