Alves & Meira Costa Advogados

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_URI::$config is deprecated

Filename: core/URI.php

Line Number: 101

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Router::$uri is deprecated

Filename: core/Router.php

Line Number: 127

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$benchmark is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$hooks is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$config is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$log is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$utf8 is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$uri is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$exceptions is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$router is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$output is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$security is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$input is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$lang is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$load is deprecated

Filename: core/Controller.php

Line Number: 78

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$db is deprecated

Filename: core/Loader.php

Line Number: 390

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_DB_mysqli_driver::$failover is deprecated

Filename: database/DB_driver.php

Line Number: 371

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$form_validation is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Grocery_CRUD.php
Line: 5444
Function: library

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$grocery_crud is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$template is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 129

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 278

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 149

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 206

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 295

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 333

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 284

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 291

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 316

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 317

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 318

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 319

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 377

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 110

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_start(): Session cannot be started after headers have already been sent

Filename: Session/Session.php

Line Number: 143

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$session is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$email is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 65
Function: library

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$identity_column is deprecated

Filename: models/Ion_auth_model.php

Line Number: 184

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 184
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$store_salt is deprecated

Filename: models/Ion_auth_model.php

Line Number: 185

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 185
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$salt_length is deprecated

Filename: models/Ion_auth_model.php

Line Number: 186

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 186
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$join is deprecated

Filename: models/Ion_auth_model.php

Line Number: 187

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 187
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$hash_method is deprecated

Filename: models/Ion_auth_model.php

Line Number: 190

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 190
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$default_rounds is deprecated

Filename: models/Ion_auth_model.php

Line Number: 191

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 191
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$random_rounds is deprecated

Filename: models/Ion_auth_model.php

Line Number: 192

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 192
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$min_rounds is deprecated

Filename: models/Ion_auth_model.php

Line Number: 193

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 193
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$max_rounds is deprecated

Filename: models/Ion_auth_model.php

Line Number: 194

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 194
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$message_start_delimiter is deprecated

Filename: models/Ion_auth_model.php

Line Number: 222

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 222
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$message_end_delimiter is deprecated

Filename: models/Ion_auth_model.php

Line Number: 223

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 223
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

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Voltar

Cobrança de diferencial de ICMS para empresas que optam pelo Simples Nacional é constitucional

Por maioria de votos, o Supremo Tribunal Federal (STF) decidiu que é constitucional a cobrança de diferencial da alíquota do Imposto sobre Circulação de Mercadorias e Serviços (ICMS) nas compras interestaduais feitas por empresas que optem pelo Simples Nacional. A decisão foi tomada no julgamento do Recurso Extraordinário (RE) 970821, com repercussão geral reconhecida (Tema 517).

O julgamento teve início em novembro de 2018 e, na ocasião, foi suspenso por pedido de vista do ministro Gilmar Mendes. O colegiado terminou a apreciação do caso na sessão virtual concluída em 11/5, seguindo, por maioria, o voto do relator, ministro Edson Fachin.

O recurso extraordinário foi interposto por uma empresa gaúcha contra decisão do Tribunal de Justiça do Rio Grande do Sul (TJ-RS) que reconheceu a validade de regras das Leis estaduais 8.820/1989 e 10.043/1993 que autorizam a cobrança antecipada do ICMS nas aquisições de mercadorias por micro e pequenas empresas em outras unidades da Federação.

Equilíbrio de partilha

O relator, ministro Edson Fachin, votou pelo desprovimento do recurso, mantendo o entendimento do TJ-RS. Ele observou que a Lei Complementar (LC) 123/2006, que instituiu o Simples Nacional, autorizou expressamente a cobrança de diferencial de alíquota mediante antecipação do tributo, que consiste em recolhimento, pelo estado de destino, da diferença entre as alíquotas interestadual e interna, de maneira a equilibrar a partilha do ICMS em operações entre os entes federados. "Ocorre, portanto, a cobrança de um único imposto calculado de duas formas distintas, de modo a alcançar o valor total devido na operação interestadual", explicou

Ao contrário do alegado pela empresa, Fachin afastou, no caso, ofensa ao princípio da não cumulatividade, já que o artigo 23 da LC 123/2006 também veda explicitamente a apropriação ou a compensação de créditos relativos a impostos ou contribuições abrangidos pelo Simples Nacional.

Quanto à alegação de ofensa ao postulado do tratamento favorecido para as microempresas e empresas de pequeno porte, o ministro destacou que a jurisprudência do STF compreende o Simples Nacional como realização desse ideal regulatório, em total consonância com o princípio da isonomia tributária. Contudo, observou que a realização desse objetivo republicano deve ser contemporizada com os demais postulados do Estado Democrático de Direito.

Fachin recordou que a opção pelo Simples Nacional é facultativa e que a empresa deve arcar com o bônus e o ônus decorrentes de uma escolha que resulta, ao fim, num tratamento tributário sensivelmente mais favorável.

Votaram com o relator a ministra Rosa Weber e os ministros Dias Toffoli e Luiz Fux, presidente do STF. Os ministros Gilmar Mendes e Nunes Marques acompanharam com ressalvas.

Prejuízo

Ao abrir divergência e votar pelo provimento do recurso, o ministro Alexandre de Moraes afirmou que o entendimento do TJ-RS obriga as micro e pequenas empresas a pagar, além do Simples, a diferença entre as alíquotas, violando o tratamento diferenciado previsto na Constituição Federal e na LC 123/2006. A cobrança, a seu ver, prejudica a pequena e microempresa, ferindo os artigos 170, incisos I, e 179 da Constituição Federal, que preveem tratamento desigual aos desiguais.

Seguiram a divergência os ministros Roberto Barroso, Ricardo Lewandowski, Marco Aurélio e a ministra Cármen Lúcia.

Tese

A tese de repercussão geral fixada foi a seguinte: “É constitucional a imposição tributária de diferencial de alíquota do ICMS pelo estado de destino na entrada de mercadoria em seu território devido por sociedade empresária aderente ao Simples Nacional, independentemente da posição desta na cadeia produtiva ou da possibilidade de compensação dos créditos”.

Voltar