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30/5/2010 7:51
Não são poucos nem simples os aspectos polêmicos relacionados ao tema da subcapitalização, introduzido na sistemática tributária brasileira pelos arts. 24 e 25 da MP 472/09 cuja redação final deverá ser objeto de sanção presidencial até o próximo dia 11 de junho. Foram as conclusões preliminares do encontro do NETI ocorrido em SP no último dia 12 de maio (veja a íntegra da apresentação em eventos). Participe você também desta discussão, enviando os seus pontos de vista sobre cada um dos aspectos a seguir assinalados.
VIOLAÇÃO À ISONOMIA - Art. 24 estaria tratando desigualmente residentes no Brasil, distinguindo quanto à origem do investimento, com ofensa ao art. 3, IV, art. 5 e art. 150, II da CF. Com respeito aos países com os quais o Brasil tiver firmado tratadopara evitar a dupla tributação pode ocorrer violação à cláusula de não discriminação dos tratados, a depender do texto específico do país envolvido. O art. 25 não violaria isonomia por estabelecer tratamento desigual para desiguais (paraísos fiscais e jurisdições fiscais privilegiadas).
VIOLAÇÃO À LIVRE CONCORRÊNCIA - O art. 24, ao agravar a carga tributária das subsidiárias oriundas de capital estrangeiro, estaria perpetrando um desfavorecimento concorrencial dessas empresas frente a subsidiárias controladas por capitais brasileiros, com possível afronta ao art. 170 da CF. Não haveria violação por parte do art. 25, como acima.
VIOLAÇÃO À ANTERIORIDADE - A majoração da base de cálculo do IRPJ pelos arts. 24 e 25 da MP 472, ao preverem restrições à dedutibilidade de despesas com juros, deveria, em princípio, submeter-se à anterioridade prevista no art. 150, III, b, da CF, que, combinado com o art. 62, parágrafo 2, da CF implicaria em diferir a eficácia das referidas normas até 01.01.2011, para efeitos de IRPJ. Quanto à CSLL, o princípio da anterioridade mitigada (noventena) inserto no art. 195, parágrafo 2, da CF deveria determinar a aplicação das normas na esfera dessa contribuição a partir de 16/03/2010. A questão jurídica que se coloca em relação à anterioridade é a de determinar se a indedutibilidade de despesas, com a conseqüente alteração a maior da base de cálculo dos tributos, implica na majoração dos tributos. O legislador ordinário parece ter entendido que não, ao determinar a produção de efeitos para os arts. 24 e 25 a partir de 16/12/2009 (art. 139, I, d, da MP 472/09). É bem verdade que o Supremo Tribunal Federal, ao julgar a trava de 30% dos prejuízos fiscais, entendeu que a compensação de prejuízos constituiria favor fiscal, suprimível à discrição da lei ordinária. Há dois leading cases no Plenário daquela Corte Suprema versando sobre expurgos inflacionários do Plano Verão e do Plano Collor (respectivamente RREEs n 208.526 e 201.512), em que se discute exatamente esta matéria. Ambos estão com vista ao Ministro Peluso, sendo que no primeiro caso há dois votos favoráveis à aplicação da anterioridade (Ministros Marco Aurélio e Ricardo Lewandowski) e dois votos contrários (Ministros Joaquim Barbosa e Eros Grau), e no segundo caso há três votos favoráveis (Ministros Marco Aurélio, Ricardo Lewandowski e Carlos Britto) e três contrários (Ministros Joaquim Barbosa, Eros Grau e Cármen Lúcia).
Além destas relevantes questões constitucionais merece reflexão o fato de que o regime que se vem de instituir no Brasil sobre a subcapitalização das empresas poderia estar criando uma presunção absoluta na composição da base de cálculo dos tributos sobre a renda que pode colidir com o conceito constitucional de renda. No passado, o Plenário do Supremo Tribunal Federal afastou a tributação com base em presunção legal (RE 172.058-1, Rel. Min. Marco Aurélio). No campo da tributação internacional, acirrou-se a discussão sobre o alcance do conceito constitucional de renda com a ADI 2.588, que conta com três votos favoráveis à inadmissibilidade de presunções na composição da base de cálculo dos tributos (Ministros Marco Aurélio,Sepúlveda Pertence e Ricardo Lewandowski) um voto ádmitindo em parte a possibilidade de presunção legal (Ministra Relatora Ellen Gracie) e dois votos admitindo na prática a base presumida, apesar de não sustentarem frontalmente a constitucionalidade da presunção legal, arrimados que são em outros fundamentos (Ministros Nelson Jobim e Eros Grau).
A par destas, o legislador ordinário omitiu-se acerca de questões que podem suscitar um indesejável ambiente de insegurança jurídica, mormente em se tratando de norma nova de natureza antielisiva, como é o caso das regras de subcapitalização agora introduzidas no ordenamento brasileiro. Confira:
1) Compatibilização com a sistemática de juros sobre capital próprio;
2) Harmonização com as regras de preços de transferência;
3) Compatibilização com a regra de indedutibilidade dos juros relativos a empréstimos tomados de subsidiarias estrangeiras até o limite de seus lucros acumulados (art. 1, parágrafo 3, Lei 9.532/97);
4) Taxatividade da lista de paraísos fiscais (IN SRF 188, de 06.08.2002) face ao conceito ampliado dos regimes fiscais privilegiados (Lei n. 11.727/08); a respeito cabe referir ao pronunciamento da Receita Federal acolhendo o conceito ampliado independentemente de sua inclusão em lista (trata-se de decisão que nega a importador habilitação ao Regime de Despacho Aduaneiro Expresso por ter sócio domiciliado em Delaware - Parecer/Diana/SRRF08 n.68/2009).
41 comment(s) so far...
Tributação dos Investimentos Estrangeiros e Crescimento Econômico – Qual é a Receita ?
Nos últimos anos (desde, basicamente, o Plano Real de 1.994) o país tem se notabilizado pela manutenção da rota do crescimento econômico calcado em condução política que aponta um caminho único de respeito à ordem jurídica vigente, à democracia e aos contratos em vigor. Os dois últimos governos (divididos em quatro mandatos presidenciais) pouco alteraram a ênfase neste cenário de legalidade e democracia, cenário este que se mostrou especialmente útil nos idos da recente crise econômica mundial em que se descortinou aos investidores estrangeiros a perspectiva de longo prazo do Brasil.
Em se falando em crise, cumpre-nos mencionar um parêntese, esta além de financeira foi de ordem institucional nos países desenvolvidos e naqueles tomados por regimes de retórica populista que teimam em pulular na América Latina, por isso alcunhada como crise de “crédito” tomada a palavra no sentido mais puro do termo “credibilidade”.
Ora, esse breve intróito se faz necessário para inserirmos a política de tributação internacional dos investimentos estrangeiros no contexto do Brasil do primeiro parágrafo e de algumas mazelas que teimam em buscar refúgio na mente de tecnocratas nesta parte do continente Latino-Americano. Nesse sentido, a forma provocativa do título que questiona qual a política tributária que queremos para os investimentos estrangeiros tem o condão de nos trazer à reflexão.
Nesse contexto vale ressaltar que, a despeito do país buscar modernizar a sua legislação do mercado financeiro e de capitais, dando exemplos ao mundo de como fazer funcionar um mercado financeiro forte e pujante, o que conseguiu com a edição (e manutenção das diretrizes básicas) de vários regramentos que tiveram por finalidade imprimir segurança jurídica às operações de financiamento por entidades estrangeiras dos negócios realizados no âmbito do mercado financeiro e de capitais brasileiro, a nossa Receita Federal do Brasil, como alheia à política interna e externa do país, vem se incunbindo de solapar a lógica do sistema engendrado para sustentar o crescimento dos investimentos estrangeiros de longo prazo no nosso país, fator capaz de contribuir decisivamente para a continuidade do desenvolvimento e crescimento do Brasil e influenciar sobremaneira na melhoria da qualidade de vida de nosso povo e no aperfeiçoamento das nossas instituições.
Ora em que consiste tal antagonismo ? Tal lógica perniciosa ? Consiste na desconfiança que a RFB faz pairar no ar quanto à legitimidade e qualidade dos investimentos, vis à vis uma política tributária capaz de distinguir onde a legislação do capital estrangeiro ou a própria Constituição Federal não criou distinção. Vejamos.
Quanto à indefinição da linha da política tributária do Governo Federal sabemos, se arrasta desde os idos do Plano Real. Em outras palavras, nossa política econômica se preocupa com o impacto dos juros, câmbio e dívida, deixando sempre de lado a política tributária que fica ao sabor de casuísmos e oportunismos arrecadatórios ou regulatórios.
Porém no caso dos investimentos estrangeiros no Brasil a questão nos traz outros matizes. Parece que sempre que tocamos neste assunto um viés ideológico arrebata os corações e mentes daqueles encarregados de elaborar, discutir e implementar políticas tributárias e, por conseguinte, de investimentos e gestão financeira de recursos públicos.
É como se a “Comissão da Verdade” instituída pelo Programa Nacional de Direitos Humanos tenha se instalado no seio da administração tributária federal que despindo-se de critério científico e jurídico vocifera contra o capital estrangeiro verbos que cunhados sob a forma de Medida Provisória (mais uma das mazelas Latino-Americanas que insistem em permanecer em nossa ordem jurídica) destroem a lógica interpretativa das Leis que sustentam o sistema harmônico sobre o qual se apóia a política externa e a remuneração/tributação dos investimentos estrangeiros feitos no Brasil.
As dúvidas começaram com a inovação trazida pelas Leis nº 11.941, de 27 de maio de 2009, e nº 11.727, de 23 de junho de 2008, que alteraram a redação da Lei nº 9.430, de 27 de dezembro de 1996 (“Lei 9430/96”), para trazer um novo conceito de “Regime Fiscal Privilegiado” inserido nos artigos 24-A e 24-B da Lei 9.430/96, que, além violar o princípio da estrita legalidade insculpido em nossa ordem constitucional, viola frontalmente o disposto nas normas de Direito Internacional consagradas e ratificadas pelo Brasil através dos acordos para evitar a dupla tributação da renda firmados por nosso país.
Ademais, as normas introduzidas em nosso ordenamento jurídico pelos artigos 24 a 26 da Medida Provisória nº 472, de 15 de dezembro de 2.009, convertida na Lei nº 12.249/10, terminam por utilizar a nova expressão vazia de sentido e significado jurídico referida apenas como “Regime Fiscal Privilegiado” pela legislação que lhe antecedeu de modo a criar novos mecanismos de taxação de despesas e um regime de thin capitalization rules até então inédito para um país que precisa “fechar as contas” de sua balança comercial e suprir o vácuo de recursos para investimentos públicos com a entrada de generosas somas de recursos estrangeiros.
Em outras palavras, o “mosaico” de normas fiscais de conteúdo vazio e de aderência duvidosa aos ordenamentos jurídicos internacionais que tem sido criado pela administração tributária federal e que via de regra tem sido veiculado por atos normativos expedidos pelo Poder Executivo ou até mesmo com a preciosa colaboração do Congresso Nacional, tem contribuído em grande medida com o aumento do custo de captação de recursos estrangeiros, seja através do aumento do custo tributário vinculado aos financiamentos internacionais, seja através da insegurança jurídica do investidor.
Tais medidas situam-se na contra-mão do esforço feito pela autoridade monetária ladeada pelo Governo Federal e pela classe empresarial brasileira para a manutenção das taxas de juros em patamares racionais e de viés de crescimento para nossa economia.
Estes fatores somados à explosão dos gastos públicos e dos casuísmos da política tributária da “linha branca” e dos “automóveis zero quilômetro” nos leva necessariamente à conclusão de que a Receita Federal do Brasil continua incapaz de formular uma política tributária consistente e coordenada com os objetivos do Ministério da Fazenda e do próprio Governo Federal, destilando, ao fim e ao cabo, elevadas doses de “ideologização” de um debate que, para o bem de toda a sociedade brasileira deve ser entabulado nos mais altos graus de ética, cientificidade, transparência e dentro de uma orientação política capaz de referendar os movimentos políticos da nação.
Sendo estes os breves comentários que tenho a fazer sobre o tema espero que o debate profundo sobre estas questões se instale na sociedade civil e nos órgãos de governo de forma que possamos contribuir para a melhora de nossos mecanismos institucionais e a salvaguarda dos princípios inerentes à tributação territorial e internacional da renda.
Por André Ricardo Passos de Souza em
29/6/2010 17:16
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Com relação ao Thin Capitalization entendo que se deva estudar o espírito da lei (vamos tentar buscar a "exposição de motivos" da MP 472) a fim de recomendar às autoridades fiscais do País ajustes que entendemos necessário. Do que estou falando? A captação no exterior (via coligada) de pré-pagamento de exportação não tem qualquer objetivo de ludibriar uma possível capitalização para lançar despesas de juros com o fito de reduzir os encargos tributários. Esse caso é captação para "business" e o dinheiro recebido tem a contra-parte da obrigação de exportar. Assim, caso as autoridades da Receita continuem entendendo que se aplicam as regras do thin capitalization, ocorrerá, para alguns casos, o cerceamento ao negócio de exportação. É fácil verificar: uma empresa exportadora pode ter um capital social pequeno e um grande volume de exportação com pequena margem - essa empresa será penalizada.
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