ARTICLE · 14 FEBRUARY 2014

Juros Inconstitucionais - Programa De Parcelamento Incentivado Do Estado De São Paulo (PPI)

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A 10º Câmara de Direito do Tribunal de Justiça de São Paulo proferiu decisão extremamente importante para os contribuintes que estão pagando débitos de ICMS.

BrazilTax

Ana Cláudia Utumi

Gustavo Nygaard

Rafael Mallmann

Camila Abrunhosa Tapias

Leonardo Azevedo Ventura

Jerry Levers De Abreu

Marco AntôNio Ruzene

Maurício Braga Chapinoti

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A 10º Câmara de Direito do Tribunal de Justiça de São Paulo ("TJ/SP") proferiu decisão extremamente importante para os contribuintes que estão pagando débitos de ICMS (e outros débitos cobrados pelo Estado de São Paulo) no Programa de Parcelamento Incentivado (PPI). Essa decisão foi proferida nos Agravo de Instrumento nº 2002963-59.2014.8.26.0000.

De acordo com o TJ/SP, o Estado de São Paulo não pode cobrar juros superiores à Taxa SELIC no cálculo dos débitos parcelados. Além disso, a decisão reconheceu que o fato de o contribuinte haver renunciado ao direito de questionar a cobrança do débito como condição para aderir ao PPI é irrelevante nesse caso, uma vez que estão em discussão os juros aplicados sobre o débito, e não o débito em si.

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