Tributário
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Page 51
Tributário. Contribuição previdenciária. Empresas prestadoras de serviços. Artigo 31 da Lei nº 8.212/91, com a redação dada pela Lei nº 9.711/98. Retenção de 11% pela empresa contratante. 1. A Lei nº 9.711/98, ao alterar o artigo 31 da Lei nº 8.212/91, tão-somente criou hipótese de responsabilidade tributária (CTN, art. 128), transferindo ao contratante de serviços prestados mediante cessão de mãode-obra a responsabilidade pela retenção antecipada da contribuição previdenciária devida pela empresa cedente. Não houve, portanto, qualquer modificação no quantum a ser pago a título de contribuição social pelas empresas cedentes de mão-de-obra, tampouco criação de nova espécie tributária.
2. Entendimento que se encontra sedimentado na jurisprudência pátria. Precedentes do STJ e desta Corte. 3. Apelação improvida. (TRF/1a. Reg. - Ap. em Mandado de Segurança n. 1999.38.02.001566-9 - Minas Gerais - 8a. T. - Ac. maioria - Rel: Des. Federal Leomar Barros Amorim de Sousa - j. em 13.05.2005 - Fonte: DJ, 18.11.2005).
Tributário. Empréstimo compulsório sobre energia elétrica. Taxa SELIC. Honorários advocatícios. 1. Esta Corte preconiza ser cabível a inclusão da taxa SELIC, a partir de 1º.01.96, nos cálculos da correção monetária, a ser devolvida ao contribuinte, incidente sobre os valores recolhidos a título de empréstimo compulsório sobre o consumo de energia elétrica. Precedentes. 2. Em se tratando de sociedade de economia mista, esta Corte entende não ser aplicável o § 4º do artigo 20 do CPC, mas sim o § 3º deste dispositivo, razão pela qual, com relação à Centrais Elétricas Brasileiras S.A.Eletrobrás, a verba honorária deve ser fixada em 10% (dez por cento) sobre o valor da...
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