Acórdão nº0006989-35.2004.8.17.0001 de 4ª Câmara de Direito Público, 09-11-2022
| Data de Julgamento | 09 Novembro 2022 |
| Assunto | Extinção do Crédito Tributário |
| Classe processual | Apelação / Remessa Necessária |
| Número do processo | 0006989-35.2004.8.17.0001 |
| Órgão | 4ª Câmara de Direito Público |
| Tipo de documento | Acórdão |
4ª CÂMARA DE DIREITO PÚBLICO REEXAME NECESSÁRIO/APELAÇÃO CÍVEL Nº 006989-35.2004.8.17.0001 (0527676-8)
APELANTE: ESTADO DE PERNAMBUCO
APELADA: SONY MUSIC ENTERTAINMENT BRASIL PRODUÇÕES E PROMOÇÕES LTDA (NOVA DENOMINAÇÃO DA BMG BRASIL LTDA)
JUÍZO DE
ORIGEM: 2ª VARA DA FAZENDA PÚBLICA DA CAPITAL
RELATOR: DES. ANDRÉ OLIVEIRA DA SILVA GUIMARÃES RELATOR SUBSTITUTO: JUIZ JOSÉ ANDRÉ MACHADO BARBOSA PINTO
EMENTA: DIREITO TRIBUTÁRIO E CONSTITUCIONAL.
AÇÃO ANULATÓRIA DE DÉBITO FISCAL.
AUTO DE INFRAÇÃO.
ICMS. SUBSTITUIÇÃO TRIBUTÁRIA.
DEVOLUÇÃO DE MERCADORIAS.
PROCEDÊNCIA DO PEDIDO NO 1º GRAU.
REEXAME NECESSÁRIO E APELAÇÃO CÍVEL.
NÃO OCORRÊNCIA DO FATO GERADOR.
DIREITO AO CREDITAMENTO CABE AO SUBSTITUÍDO TRIBUTÁRIO.
APLICAÇÃO DA LEGISLAÇÃO TRIBUTÁRIA DO ESTADO DO DESTINO DA MERCADORIA, IN CASU, PERNAMBUCO.
REEXAME NECESSÁRIO PROVIDO.
SENTENÇA REFORMADA.
AÇÃO ANULATÓRIA DE DÉBITO FISCAL JULGADA IMPROCEDENTE.
INVERSÃO DO ÔNUS SUCUMBENCIAL.
PREJUDICADO O APELO VOLUNTÁRIO.
ACÓRDÃO Vistos, relatados e discutidos estes autos, acordam os Excelentíssimos Senhores Desembargadores integrantes da 4ª Câmara de Direito Público do Tribunal de Justiça do Estado de Pernambuco, à unanimidade de votos, em dar provimento ao reexame necessário, prejudicado o apelo voluntário, nos termos do incluso voto que passa a integrar este julgado.
Recife, 09 de novembro de 2022.
Juiz JOSÉ ANDRÉ MACHADO BARBOSA PINTO Desembargador Substituto
Para continuar a ler
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