Protesto de débito de ICMS atenta contra o princípio da legalidade, diz TJ-SP
Advogado de Ribeirão Bonito, Fábio Souza, do escritório Souza Antonio Advocacia, esteve a frente dos trabalhos
ConJur*
A 9ª Câmara de Direito Público do Tribunal de Justiça de São Paulo cancelou no dia 3 de fevereiro um protesto de débito de Imposto sobre a Circulação de Mercadorias e Serviços (ICMS) de uma empresa que vende ferro e aço, com sede em Votuporanga (SP).
A defesa, feita pelos advogados Augusto Fauvel e Fabio Souza, dos escritórios Fauvel e Moraes Sociedade de Advogados, de São Carlos, e Souza Antonio Advocacia, de Ribeirão Bonito, respectivamente, atacou na apelação a falta de requisitos para o protesto da certidão de dívida ativa feito pela Fazenda paulista. Para eles, a medida não tem respaldo na ordem constitucional e na legislação tributária.
O relator, desembargador Décio Notarangeli, concordou com a tese. Ele disse que considerar o protesto como modalidade alternativa para cobrança de dívida atenta contra o princípio da legalidade. “O protesto nesse caso não tem qualquer finalidade senão constranger o devedor a recolher o tributo à margem do devido processo legal, com ofensa ao contraditório e à ampla defesa, numa reedição de práticas historicamente repudiadas pelo STF.”
Participaram do julgamento os desembargadores Rebouças de Carvalho, Oswaldo Luiz Palu e Moreira de Carvalho. Para os advogados, a decisão abre importante precedente no TJ-SP para anulação desse tipo de protesto. (*www.conjur.com.br)
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