STF: recentes e importantes decisões em matéria tributária (IPTU/ISS/Sistema S)

O STF está atuando, de forma muito intensa, no curso da crise trazida pela pandemia do COVID-19. Em decisões proferidas no decorrer desta semana, o Tribunal decidiu sobre importantes temas envolvendo ao prorrogação do vencimento de impostos municipais, bem como manteve a redução das alíquotas para o chamado “Sistema S”.

Ontem (21), o Presidente do STF concedeu liminar, em favor do Município de São Paulo, suspendendo e decisão do Tribunal de Justiça de SP que, por sua vez, determinou a suspensão, pelo prazo de 60 dias, da exigência do pagamento de IPTU e ISS para um grupo de empresas. O argumento usado pelo Ministro foi que a decisão evidenciaria risco à economia e à ordem pública administrativa local, muito embora se reconheça a dificuldade financeira vivenciada pelas empresas. (Medida Cautelar de Suspensão de Segurança 5374/SP)

Destaque-se, neste ponto, que a imensa maioria dos Estados e Municípios não suspenderam ou mesmo postergaram o vencimento dos seus tributos, de modo que o Judiciário vem ratificando tais decisões e, por sua vez, o não pagamento implicará para as pessoas e empresas a cobrança de multa e juros.

De outro lado, uma mudança importante promovida pela Medida Provisória 932/2020, ainda em tramitação no Congresso Nacional, foi ratificada, ainda em que liminar, pelo STF.

O Presidente do Tribunal, também nesta semana, suspendeu os efeitos de uma outra liminar, concedida pelo Tribunal Regional Federal da 1ª Região, que atendeu a pedido do SESC e SENAC e manteve as alíquotas das contribuições ao “sistema S” anteriores à Medida Provisória, sem as reduções previstas naquele texto. (Medida Cautelar de Suspensão de Segurança 5374/SP)

Claro, também é uma decisão liminar, portanto, provisória. Caberá ao Tribunal discutir o tema, assim como da Ação Direta de Inconstitucionalidade 6373, que trata do mesmo assunto.

Como já era esperado e sempre ocorreu na História recente do Brasil, todas as questões polêmicas envolvendo a Administração Pública são judicializadas. Os Tribunais, por sua vez, em decisões liminares, que são precárias (temporárias), vão suspendendo ou exigindo novamente o pagamento de tributos ou cumprimento de outras obrigações.

Cabe às pessoas e empresas, no entanto, acompanhar ao máximo as informações que vão surgindo a respeito das decisões judiciais, dado que o impacto sobre elas é bastante relevante.

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