Anexo IV (Petição do Conselho Federal da OAB)
Autor | Daniel Castro Gomes da Costa |
Páginas | 214-219 |
Page 214
Pedido formalizado pelo Conselho Federal da Ordem dos Advogados do Brasil solicitando a restrição dos efeitos temporais da decisão proferida no julgamento do Recurso Extraordinário 377.457, por meio da qual o Pleno do Supremo Tribunal Federal reconheceu a constitucionalidade da revogação da isenção do recolhimento da COFINS conferida às sociedades prestadoras de serviços profissionais.
"EXCELENTÍSSIMO SENHOR MINISTRO GILMAR MENDES DD. RELATOR DO RECURSO EXTRAORDINÁRIO 3774574CONSELHO FEDERAL DA ORDEM DOS ADVOGADOS DO BRASIL, por seu Presidente, vem, à presença de Vossa Excelência, por intermédio de seu advogado infraassinado, com instrumento procuratório incluso e endereço para intimações na SAS, Quadra 5 - Lote 1 - Bloco M - Brasília/DF, CEP 70070939, tel.: (61) 21939600, tempestivamente, interpor EMBARGOS DE DECLARAÇAO, tendo em vista a existência de erro material na proclamação do resultado do julgamento, com base nos fundamentos a seguir expostos:
Essa Suprema Corte, ao julgar o presente Recurso Extraordinário (o que fez em conjunto com o RE nº 381964), decidiu que a COFINS deve, sim, incidir sobre as sociedades prestadoras de serviços profissionais. Ao fazêlo, conferiu interpretação diametralmente oposta àquela interpretação já consolidada no âmbito do Superior Tribunal de Justiça, expressa em sua Súmula nº 276.
Page 215
Pois bem, diante desse quadro, a Excelsa Corte se debruçou sobre outro problema: a modulação - ou não - dos efeitos dessa decisão. Tratavase de decidir se esse novo modo de ver as coisas teria aplicabilidade retroativa ou se estariam presentes os requisitos que admitem, excepcionalmente, a sua aplicabilidade com eficácia apenas ex nunc.
Como está bem frisado no acórdão ora embargado, cinco Ministros votaram pela modulação dos efeitos da decisão, enquanto cinco outros Ministros a negaram. A Eminente Ministra Ellen Gracie, justificadamente, não participou da assentada. Com o que se concluiu pela recusa da modulação, considerandose o quorum de dois terços dos membros previsto no Art. 27 da Lei nº 9.868 /99.
Ocorre, contudo, que esse quorum não tem aplicabilidade ao caso . É o que o embargante (que integra o processo na condição de assistente) tentará demonstrar, doravante, com base em parecer elaborado pelo PROFESSOR LUÍS ROBERTO BARROSO (cópia anexa) ,a pedido do Presidente do Conselho Federal da Ordem dos Advogados do Brasil.
Sustenta o Prof. LUÍS ROBERTO BARROSO:
"Na linha da jurisprudência do STF, a modulação temporal dos efeitos de decisão judicial pode ocorrer em quatro hipóteses: a) declaração de inconstitucionalidade em ação direta; b) declaração incidental de inconstitucionalidade; c) declaração de constitucionalidade em abstrato; e d) mudança de jurisprudência. Precedentes emblemáticos e recentes do emprego da modulação temporal em tais casos, como se sabe, foram a mudança do entendimento da Corte relativamente (i) à competência para ações...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Segurança jurídica e as alterações na jurisprudência tributária
- Dedicatória
- Agradecimentos
- Prefácio
- Apresentação
- Resumo
- Introdução
- Sistema Tributário Brasileiro e suas Similitudes com o Sistema Fiscal Português
- Subordinação do Sistema Tributário ao Quadro Jurídico da Pessoa Humana
- Deslocamento da Democracia da Base do Estado para a Justiça. Papel do Judiciário para a Preservação da Seguranca Jurídica
- Caso Real de Alteração da Jurisprudência sem Observância da Segurança Jurídica. Ofensa ao Princípio do Estado Democrático de Direito
- Segurança Jurídica e as Decisões em Matéria Fiscal
- Conclusão
- Anexo I (Jurisprudência)
- Anexo II (Súmula do STJ)
- Anexo III (Jurisprudência)
- Anexo IV (Petição do Conselho Federal da OAB)
- Bibliografia
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