{"id":27231,"date":"2024-11-12T08:42:01","date_gmt":"2024-11-12T11:42:01","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=27231"},"modified":"2026-06-09T18:30:34","modified_gmt":"2026-06-09T18:30:34","slug":"imposto-seletivo-e-insumos-industriais-interpretacao-e-possiveis-inconstitucionalidades-selective-tax-and-industrial-inputs-interpretation-and-possible-unconstitutionalities","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/imposto-seletivo-e-insumos-industriais-interpretacao-e-possiveis-inconstitucionalidades-selective-tax-and-industrial-inputs-interpretation-and-possible-unconstitutionalities\/","title":{"rendered":"Imposto Seletivo e insumos industriais: interpreta\u00e7\u00e3o e poss\u00edveis inconstitucionalidades | Selective Tax and industrial inputs: interpretation and possible unconstitutionalities"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>[English version below]<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:18px\"><strong>Paulo Hon\u00f3rio de Castro J\u00fanior<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\">S\u00f3cio na William Freire Advogados. Mestre em Direito pela USP e pela UFMG. Professor. Presidente do IMDT.<br><em>Partner at William Freire Advogados. Master in Law from USP and UFMG. Professor. President of IMDT.<\/em><\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<iframe allowfullscreen=\"allowfullscreen\" scrolling=\"no\" class=\"fp-iframe\" src=\"https:\/\/heyzine.com\/flip-book\/e08919c852.html\" style=\"border: 1px solid lightgray; width: 100%; height: 600px;\"><\/iframe>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2024\/11\/Imposto-Seletivo-e-insumos-industriais_WEB.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de Clique para baixar a revista completa em formato PDF..\"><\/object><a id=\"wp-block-file--media-92c84ff0-a0ad-46ef-a28e-94437c90e5ac\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2024\/11\/Imposto-Seletivo-e-insumos-industriais_WEB.pdf\">Clique para baixar a revista completa em formato PDF<\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2024\/11\/Imposto-Seletivo-e-insumos-industriais_WEB.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-92c84ff0-a0ad-46ef-a28e-94437c90e5ac\">Baixar<\/a><\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" id=\"h-1-introdu-o\" style=\"color:#002c50\">1. Introdu\u00e7\u00e3o<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O Projeto de Lei Complementar n. 68\/2024 (PLP 68), aprovado na C\u00e2mara e pendente de vota\u00e7\u00e3o no Senado, tem o potencial de onerar gravosamente importantes insumos industriais no Brasil: min\u00e9rio de ferro, carv\u00e3o mineral, petr\u00f3leo e g\u00e1s natural. Esses insumos, no PLP 68, s\u00e3o chamados de&nbsp;<em>bens minerais<\/em>&nbsp;e sofrer\u00e3o a incid\u00eancia do Imposto Seletivo (IS), de compet\u00eancia federal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A preocupa\u00e7\u00e3o relativa \u00e0 incid\u00eancia do IS sobre insumos industriais \u00e9 justific\u00e1vel: trata-se de imposto supostamente monof\u00e1sico (inciso II do \u00a76\u00ba do art. 153 da Constitui\u00e7\u00e3o), que n\u00e3o conferir\u00e1 direito a cr\u00e9dito ao adquirente (art. 405 do PLP 68) e que incidir\u00e1, potencialmente, sobre insumos essenciais \u00e0 economia brasileira, presentes em praticamente todos os produtos industrializados no pa\u00eds. Isso significa que, se mal implementado, o IS poder\u00e1 afetar negativamente a competitividade da ind\u00fastria nacional.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No final de outubro deste ano, o Grupo de Trabalho do PLP 68 da Comiss\u00e3o de Assuntos Econ\u00f4micos (CAE) do Senado apresentou o&nbsp;<em>relat\u00f3rio final<\/em>&nbsp;com a conclus\u00e3o das 21 audi\u00eancias p\u00fablicas realizadas. Entre as propostas arroladas no relat\u00f3rio, encontra-se a seguinte: \u201c<em>61. Supress\u00e3o da incid\u00eancia do Imposto Seletivo sobre a extra\u00e7\u00e3o ou a exporta\u00e7\u00e3o de todos os bens minerais, \u00e0 exce\u00e7\u00e3o do carv\u00e3o mineral<\/em>\u201d. Trata-se apenas de um relat\u00f3rio, \u00e9 certo, mas ele indica que o tema dos insumos industriais merece um debate mais aprofundado. \u00c9 o que se pretende fazer neste texto.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As ideias que ser\u00e3o expostas podem ser divididas em tr\u00eas partes: (1) interpreta\u00e7\u00e3o sobre a regra de compet\u00eancia para a cria\u00e7\u00e3o do IS; (2) an\u00e1lise cr\u00edtica sobre a adequa\u00e7\u00e3o do PLP 68 \u00e0 regra constitucional de compet\u00eancia; e (3) problemas pontuais do referido projeto quanto aos insumos industriais.<\/p>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" style=\"color:#002c50\">2. Interpreta\u00e7\u00e3o sobre a regra de compet\u00eancia para a cria\u00e7\u00e3o do Imposto Seletivo<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Com a Emenda Constitucional n. 132\/2023 (EC 132), o art. 153, inciso VIII, da Constitui\u00e7\u00e3o passa a dispor que a Uni\u00e3o possui compet\u00eancia para instituir imposto incidente sobre a&nbsp;<em>produ\u00e7\u00e3o<\/em>,&nbsp;<em>extra\u00e7\u00e3o<\/em>,&nbsp;<em>comercializa\u00e7\u00e3o<\/em>&nbsp;ou&nbsp;<em>importa\u00e7\u00e3o<\/em>&nbsp;de bens e servi\u00e7os&nbsp;<em>prejudiciais<\/em>&nbsp;\u00e0&nbsp;<em>sa\u00fade<\/em>&nbsp;ou ao&nbsp;<em>meio ambiente<\/em>, nos termos de lei complementar. Trata-se do IS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 n\u00edtido o car\u00e1ter preponderantemente extrafiscal do IS. Sua finalidade prec\u00edpua ser\u00e1 n\u00e3o arrecadar dinheiro aos cofres p\u00fablicos, e sim proteger dois valores constitucionais que configuram&nbsp;<em>direitos fundamentais<\/em>: a&nbsp;<em>sa\u00fade<\/em>&nbsp;(art. 6\u00ba c\/c art. 196) e o&nbsp;<em>meio ambiente&nbsp;<\/em>(art. 225), por meio da imposi\u00e7\u00e3o de tributo sobre bens e servi\u00e7os que sejam&nbsp;<em>efetivamente<\/em>afrontosos a tais valores.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A extrafiscalidade do IS \u00e9 confirmada pelos debates legislativos que resultaram na promulga\u00e7\u00e3o da EC 132, vide Parecer da CCJ do Senado: \u201c<em>o tributo ter\u00e1<\/em>&nbsp;<em>natureza extrafiscal<\/em>. Com isso, o imposto&nbsp;<em>n\u00e3o ser\u00e1 utilizado com a fun\u00e7\u00e3o prim\u00e1ria arrecadat\u00f3ria<\/em>, mas ter\u00e1 suas al\u00edquotas determinadas [&#8230;] para&nbsp;<em>reduzir o consumo<\/em>&nbsp;de determinados bens&nbsp;<em>e o exerc\u00edcio de atividades prejudiciais ao meio ambiente<\/em>\u201d. Igualmente, em seu relat\u00f3rio, o Senador Eduardo Braga destacou que o IS \u201c<em>ser\u00e1 um instrumento de grande utilidade para a relevante pol\u00edtica de mitiga\u00e7\u00e3o das mudan\u00e7as clim\u00e1ticas<\/em>\u201d; \u201c<em>n\u00e3o ser\u00e1 utilizado com a fun\u00e7\u00e3o prim\u00e1ria arrecadat\u00f3ria<\/em>\u201d; e que \u201c<em>n\u00e3o h\u00e1 necessidade de incid\u00eancia plurif\u00e1sica, por isso inclu\u00edmos a restri\u00e7\u00e3o de monofasia<\/em>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A extrafiscalidade, portanto, \u00e9 elemento constitutivo da regra de compet\u00eancia do IS, proibindo que o imposto seja institu\u00eddo, cobrado ou interpretado de forma a alcan\u00e7ar, preponderantemente, objetivo arrecadat\u00f3rio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A lei complementar que instituir\u00e1 o IS deve obedi\u00eancia a essa regra. Isso significa que n\u00e3o poder\u00e1 estabelecer uma ampla e indiscriminada incid\u00eancia do imposto, restringindo-o t\u00e3o somente \u00e0quilo que atenda \u00e0 sua fei\u00e7\u00e3o extrafiscal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00e1 nisso um primeiro desafio ao int\u00e9rprete: o que deve ser considerado&nbsp;<em>prejudicial<\/em>&nbsp;\u00e0 sa\u00fade e ao meio ambiente? Prejudicial \u00e9 o que \u00e9 nocivo, que prejudica a concretiza\u00e7\u00e3o dos referidos valores. Ocorre que, em alguma medida,&nbsp;<em>qualquer atividade<\/em>&nbsp;humana \u00e9 prejudicial ao meio ambiente. Logicamente, n\u00e3o se pode conceber um espectro de incid\u00eancia t\u00e3o largo ao IS, porque, fosse essa a finalidade da sua regra de compet\u00eancia, o imposto n\u00e3o teria fei\u00e7\u00e3o preponderantemente extrafiscal, e sim arrecadat\u00f3ria. \u00c9 dizer, se ele pudesse incidir sobre qualquer bem ou servi\u00e7o, seria simplesmente mais um tributo com fun\u00e7\u00e3o de carrear recursos aos cofres p\u00fablicos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por esse contexto significativo da regra de compet\u00eancia do IS, deve-se&nbsp;<em>reduzir teleologicamente<\/em>&nbsp;o alcance da express\u00e3o \u201c<em>prejudicial<\/em>\u201d, para que se atenda \u00e0 sua dimens\u00e3o extrafiscal. Essa t\u00e9cnica, de redu\u00e7\u00e3o dos sentidos normativos de uma disposi\u00e7\u00e3o textual, conforme a finalidade da norma e em preserva\u00e7\u00e3o da sua validade, \u00e9 chamada por Larenz<a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftn1\"><sup>[1]<\/sup><\/a>&nbsp;de&nbsp;<em>redu\u00e7\u00e3o teleol\u00f3gica<\/em>. Para a redu\u00e7\u00e3o teleol\u00f3gica, h\u00e1 norma que n\u00e3o exclui expressamente fato incompat\u00edvel com a teleologia dela mesma, ou ainda, h\u00e1 norma positiva e falta norma de nega\u00e7\u00e3o da aplica\u00e7\u00e3o da norma positiva em determinadas situa\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esse desafio interpretativo pode ser enfrentado estaticamente, analisando-se a regra de compet\u00eancia em face da Constitui\u00e7\u00e3o total, ou dinamicamente, avaliando-se a compatibilidade de normas hierarquicamente inferiores, gerais e abstratas ou individuais e concretas, em face da norma constitucional.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No plano est\u00e1tico, pode-se afirmar uma primeira redu\u00e7\u00e3o teleol\u00f3gica necess\u00e1ria \u00e0 regra de compet\u00eancia: visando&nbsp;<em>coer\u00eancia<\/em>&nbsp;sist\u00eamica<a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftn2\"><sup>[2]<\/sup><\/a>&nbsp;e sendo uma das fun\u00e7\u00f5es do tributo a concretiza\u00e7\u00e3o de outras normas constitucionais (no caso, os direitos \u00e0 sa\u00fade e ao meio ambiente ecologicamente equilibrado),&nbsp;<em>o IS n\u00e3o poder\u00e1 desestimular aquilo que outras normas constitucionais estimulam<\/em>. Ou seja, atividades, bens e servi\u00e7os incentivados pela Constitui\u00e7\u00e3o, cuja concretiza\u00e7\u00e3o cumpra objetivos caros a ela, n\u00e3o podem ser, contraditoriamente, desestimulados pela via tribut\u00e1ria, cobrando-se o IS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00e1 ainda uma segunda redu\u00e7\u00e3o teleol\u00f3gica necess\u00e1ria: sendo o IS claramente um tributo e n\u00e3o sendo permitido que tributos sejam utilizados para sancionar atos il\u00edcitos (vide o conceito constitucional de tributo e o art. 3\u00ba do C\u00f3digo Tribut\u00e1rio Nacional), o IS n\u00e3o pode ter por hip\u00f3tese de incid\u00eancia a pr\u00e1tica de il\u00edcitos ambientais ou regulat\u00f3rios na \u00e1rea da sa\u00fade.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 dizer, o descumprimento de uma condicionante ambiental de certo empreendimento econ\u00f4mico, por exemplo, n\u00e3o pode ser causa da incid\u00eancia ou gradua\u00e7\u00e3o mais gravosa do IS, sob de se desnaturar o tributo em uma penalidade por descumprimento de regra ambiental. Portanto, o imposto n\u00e3o pode ser utilizado em situa\u00e7\u00f5es de dano (il\u00edcito), mas t\u00e3o somente de impactos ambientais (l\u00edcitos). Isso tamb\u00e9m se aplica ao IS em termos de regula\u00e7\u00e3o da sa\u00fade.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, ainda que a regra constitucional de compet\u00eancia pudesse ter simplesmente estabelecido a possibilidade de a Uni\u00e3o instituir imposto sobre bens e servi\u00e7os prejudiciais \u00e0 sa\u00fade ou ao meio ambiente, optou-se por outro caminho. A norma estabelece a incid\u00eancia sobre a&nbsp;<em>produ\u00e7\u00e3o<\/em>, a&nbsp;<em>comercializa\u00e7\u00e3o<\/em>, a&nbsp;<em>importa\u00e7\u00e3o<\/em>&nbsp;e a&nbsp;<em>extra\u00e7\u00e3o<\/em>. Essa op\u00e7\u00e3o traz consigo consequ\u00eancias relativas \u00e0 defini\u00e7\u00e3o da base de c\u00e1lculo do imposto que n\u00e3o podem ser desprezadas pela lei complementar instituidora.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A regra constitucional de compet\u00eancia delimitou a hip\u00f3tese de incid\u00eancia do IS: a realiza\u00e7\u00e3o das atividades descritas no par\u00e1grafo anterior, com conte\u00fado econ\u00f4mico, que impliquem preju\u00edzos \u00e0 sa\u00fade ou ao meio ambiente \u2013&nbsp;<em>crit\u00e9rio material<\/em>; aferidas&nbsp;<em>no momento<\/em>&nbsp;da produ\u00e7\u00e3o, extra\u00e7\u00e3o, comercializa\u00e7\u00e3o ou importa\u00e7\u00e3o de bens e servi\u00e7os \u2013&nbsp;<em>crit\u00e9rio temporal<\/em>; em todo o territ\u00f3rio nacional \u2013&nbsp;<em>crit\u00e9rio espacial<\/em>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quando ocorre o fato social previsto no antecedente (por preenchimento de todos os crit\u00e9rios \u2013 material, temporal e espacial), esse acontecimento f\u00e1tico se reveste de juridicidade, em raz\u00e3o da sua subsun\u00e7\u00e3o \u00e0 norma de incid\u00eancia e gera, por conseguinte, a forma\u00e7\u00e3o da rela\u00e7\u00e3o jur\u00eddica tribut\u00e1ria. Nesse momento, fixam-se os atributos da consequ\u00eancia normativa, notadamente&nbsp;<em>base de c\u00e1lculo<\/em>, al\u00edquotas e sujeitos passivo e ativo.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ou seja, o crit\u00e9rio temporal tem a fun\u00e7\u00e3o de determinar o momento em que se deve aferir a&nbsp;<em>base de c\u00e1lculo<\/em>&nbsp;do tributo, j\u00e1 que, no ato da incid\u00eancia, fixam-se todos os elementos constitutivos da obriga\u00e7\u00e3o tribut\u00e1ria. Nenhuma propriedade extempor\u00e2nea \u00e0 ocorr\u00eancia do fato gerador poder\u00e1 ser imputada \u00e0 sua apura\u00e7\u00e3o. Por exemplo, sendo o crit\u00e9rio temporal do Imposto sobre a Renda definido em 31 de dezembro de cada ano, n\u00e3o se pode admitir a inclus\u00e3o, em sua base de c\u00e1lculo, de rendimento auferido no dia 1\u00ba de janeiro do ano seguinte, por se tratar de elemento extempor\u00e2neo \u00e0 ocorr\u00eancia do fato gerador.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se a regra constitucional de compet\u00eancia necessariamente imp\u00f5e a materialidade do tributo ao ente a quem confere o poder de institu\u00ed-lo, isso implica que as bases de c\u00e1lculo poss\u00edveis para esse tributo s\u00e3o igualmente delimitadas pela pr\u00f3pria Constitui\u00e7\u00e3o. \u00c9 que&nbsp;a base de c\u00e1lculo dos tributos possui as fun\u00e7\u00f5es de \u201cmedir a intensidade do comportamento que se obt\u00e9m por abstra\u00e7\u00e3o dos condicionantes de tempo e de lugar, da hip\u00f3tese tribut\u00e1ria,&nbsp;<em>e confirmar ou afirmar o verdadeiro crit\u00e9rio material<\/em>\u201d<a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftn3\"><sup>[3]<\/sup><\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 a base do tributo que (i) confirma a sua materialidade, para ent\u00e3o (ii) dimension\u00e1-la. Sendo a medida da materialidade da hip\u00f3tese de incid\u00eancia, a base de c\u00e1lculo \u00e9 o que permite confirmar estar-se em presen\u00e7a desta ou daquela esp\u00e9cie tribut\u00e1ria, a despeito da sua denomina\u00e7\u00e3o e demais caracter\u00edsticas formais adotadas pela lei, inclusive a destina\u00e7\u00e3o legal do produto arrecadado (art. 4\u00ba do C\u00f3digo Tribut\u00e1rio Nacional). \u00c9 o que j\u00e1 nos ensinava Ataliba, com o exemplo das taxas: \u201cDestarte, se a ess\u00eancia da materialidade da hip\u00f3tese de incid\u00eancia consiste s\u00f3 numa a\u00e7\u00e3o estatal (taxa) esta&nbsp;<em>n\u00e3o pode ser medida por atributos a ela (a\u00e7\u00e3o estatal) alheios<\/em>\u201d<a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftn4\"><sup>[4]<\/sup><\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As poss\u00edveis bases de c\u00e1lculo do IS devem ser depreendidas da respectiva regra constitucional de compet\u00eancia, uma vez que n\u00e3o h\u00e1 completa liberdade conferida ao legislador complementar nesse tema.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isso significa que a lei complementar que instituir o IS dever\u00e1 determinar, como bases de c\u00e1lculo, o&nbsp;<em>valor<\/em>&nbsp;da&nbsp;<em>produ\u00e7\u00e3o<\/em>, o&nbsp;<em>valor<\/em>&nbsp;da&nbsp;<em>comercializa\u00e7\u00e3o<\/em>, o&nbsp;<em>valor<\/em>&nbsp;da&nbsp;<em>importa\u00e7\u00e3o<\/em>&nbsp;e o&nbsp;<em>valor<\/em>&nbsp;da&nbsp;<em>extra\u00e7\u00e3o<\/em>, por serem essas as grandezas que dimensionam adequadamente o fato jur\u00edgeno descrito na hip\u00f3tese de incid\u00eancia. A liberdade do legislador, limitada como visto, destina-se t\u00e3o somente a conferir concretude ao&nbsp;<em>valor<\/em>&nbsp;que ser\u00e1 escolhido como base de c\u00e1lculo e ao&nbsp;<em>quando<\/em>efetivamente se consideram ocorridos a&nbsp;<em>produ\u00e7\u00e3o<\/em>, a&nbsp;<em>comercializa\u00e7\u00e3o<\/em>, a&nbsp;<em>importa\u00e7\u00e3o<\/em>&nbsp;e a&nbsp;<em>extra\u00e7\u00e3o<\/em>, dentro de certos par\u00e2metros razo\u00e1veis, que n\u00e3o desnaturem a op\u00e7\u00e3o constitucional.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adotando a&nbsp;<em>importa\u00e7\u00e3o&nbsp;<\/em>para ilustrar o exporto, a lei complementar poderia definir o valor aduaneiro como base de c\u00e1lculo e, como crit\u00e9rio temporal, o registro da declara\u00e7\u00e3o de importa\u00e7\u00e3o no Siscomex. Esses crit\u00e9rios s\u00e3o razo\u00e1veis e se amoldam \u00e0 regra de compet\u00eancia. Mas n\u00e3o haveria liberdade legislativa, por exemplo, para afirmar que o&nbsp;<em>valor de revenda<\/em>&nbsp;do produto importado seria a base de c\u00e1lculo na importa\u00e7\u00e3o, por considerar-se ocorrido o fato gerador no ato da&nbsp;<em>revenda<\/em>&nbsp;pelo importador.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A partir da mesma l\u00f3gica, a lei complementar n\u00e3o poderia estabelecer o&nbsp;<em>valor da comercializa\u00e7\u00e3o<\/em>&nbsp;como base para a hip\u00f3tese de&nbsp;<em>incid\u00eancia por extra\u00e7\u00e3o<\/em>, ou dizer que se considera ocorrida a&nbsp;<em>extra\u00e7\u00e3o<\/em>&nbsp;no momento da&nbsp;<em>exporta\u00e7\u00e3o<\/em>, porque isso afrontaria diretamente a regra constitucional de compet\u00eancia.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m desses pontos, delimitou-se constitucionalmente o IS como um tributo supostamente monof\u00e1sico (veremos que&nbsp;<em>haver\u00e1 plurifasia<\/em>&nbsp;e, consequentemente,&nbsp;<em>cumulatividade<\/em>), imune em opera\u00e7\u00f5es de exporta\u00e7\u00f5es e em opera\u00e7\u00f5es com energia el\u00e9trica e com telecomunica\u00e7\u00f5es. Sua institui\u00e7\u00e3o deve ser feita por lei complementar, o que acarreta a necessidade de todos os elementos essenciais da regra de incid\u00eancia serem veiculados diretamente por essa lei (art. 153, VIII), com a \u00fanica exce\u00e7\u00e3o feita em rela\u00e7\u00e3o \u00e0s al\u00edquotas, que devem ser fixadas por lei ordin\u00e1ria (art. 153, \u00a76\u00ba, VI).&nbsp;<\/p>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" style=\"color:#002c50\">3. An\u00e1lise cr\u00edtica sobre a adequa\u00e7\u00e3o do PLP 68, que prop\u00f5e a institui\u00e7\u00e3o do IS, \u00e0 sua regra constitucional de compet\u00eancia<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tendo em vista as premissas constitucionais vistas at\u00e9 aqui, pode-se realizar uma avalia\u00e7\u00e3o cr\u00edtica a respeito do conte\u00fado do PLP 68, dentro do escopo investigado, que s\u00e3o os insumos industriais.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3.1&nbsp;Aus\u00eancia de finalidade preponderantemente extrafiscal quanto aos insumos industriais<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">O projeto estabelece a incid\u00eancia do IS sobre min\u00e9rio de ferro e carv\u00e3o mineral (bens minerais por natureza) e sobre petr\u00f3leo e g\u00e1s natural (bens minerais por equipara\u00e7\u00e3o normativa). Delimitou-se al\u00edquota m\u00e1xima de 0,25% sobre bens minerais extra\u00eddos.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contudo, a incid\u00eancia \u00e9 ampla, abarcando quaisquer opera\u00e7\u00f5es relativas aos referidos itens, inclusive em exporta\u00e7\u00e3o. H\u00e1 aqui o primeiro aspecto que demonstra a incompatibilidade entre o PLP 68 e o art. 153, inciso VIII, da Constitui\u00e7\u00e3o: a onera\u00e7\u00e3o&nbsp;<em>irrestrita<\/em>&nbsp;de certos bens minerais, por natureza e por equipara\u00e7\u00e3o, contrariamente \u00e0s normas constitucionais que estimulam a realiza\u00e7\u00e3o dessas atividades. Como visto, deve-se reduzir teleologicamente o alcance da express\u00e3o \u201cprejudicial\u201d, para que a dimens\u00e3o extrafiscal do imposto seja atendida, de tal sorte que o IS n\u00e3o desestimule aquilo que outras normas constitucionais estimulam.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As atividades de minera\u00e7\u00e3o, petr\u00f3leo e g\u00e1s natural possuem&nbsp;<em>status<\/em>&nbsp;constitucional diferenciado, disciplinado na&nbsp;<em>Constitui\u00e7\u00e3o econ\u00f4mica<\/em>&nbsp;(arts. 176 e 177) e no cap\u00edtulo constitucional relativo&nbsp;<em>federalismo patrimonial<\/em>, notadamente quanto aos bens da Uni\u00e3o (art. 20).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No caso da minera\u00e7\u00e3o, o \u00a71\u00ba do art. 176 estabelece que essa atividade depende de<em>&nbsp;autoriza\u00e7\u00e3o ou concess\u00e3o da Uni\u00e3o<\/em>, sendo realizada sempre&nbsp;<em>no interesse nacional<\/em>. O&nbsp;interesse nacional n\u00e3o \u00e9 o interesse da Uni\u00e3o como ente federativo, muito menos de estados e munic\u00edpios, e sim o interesse&nbsp;<em>da na\u00e7\u00e3o<\/em>. Pode ocorrer, por diversos fatores, que n\u00e3o extrair o recurso mineral satisfa\u00e7a mais intensamente o interesse nacional do que o extrair e obter proveito econ\u00f4mico, inclusive receitas p\u00fablicas decorrentes da atividade mineradora. Mas, para que se tome essa decis\u00e3o, deve-se ponderar todas as benesses decorrentes da minera\u00e7\u00e3o que deixar\u00e3o de ser fru\u00eddas pelo povo brasileiro, uma vez que, ante a aus\u00eancia de arrecada\u00e7\u00e3o da CFEM (art. 20, \u00a71\u00ba, da Constitui\u00e7\u00e3o) e de outras receitas p\u00fablicas, ele n\u00e3o obter\u00e1, pela via do gasto p\u00fablico, qualquer proveito decorrente da sua soberania sobre os recursos naturais n\u00e3o renov\u00e1veis. H\u00e1 nessa constata\u00e7\u00e3o, portanto, um&nbsp;<em>\u00f4nus argumentativo e probat\u00f3rio<\/em>&nbsp;que recai sobre a Uni\u00e3o sempre que pretenda n\u00e3o outorgar uma autoriza\u00e7\u00e3o de pesquisa ou uma concess\u00e3o de lavra. Essa possibilidade foi regulada pelo art. 42 do C\u00f3digo de Minera\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se outorgado o t\u00edtulo miner\u00e1rio (de pesquisa e\/ou lavra) pela Uni\u00e3o, a atividade ser\u00e1 ent\u00e3o realizada no&nbsp;<em>interesse nacional<\/em>, constituindo, por isso mesmo, obriga\u00e7\u00e3o do minerador exaurir a jazida, cuja lavra n\u00e3o poder\u00e1 ser suspensa por mais de seis meses sem autoriza\u00e7\u00e3o da Uni\u00e3o (art. 29, I e II, art. 47, I e XIV, e art. 49, todos do C\u00f3digo de Minera\u00e7\u00e3o). Provando o ponto, o Decreto-lei n. 3.365\/1941 inclui o aproveitamento industrial das minas e das jazidas minerais, das \u00e1guas e da energia hidr\u00e1ulica como casos de&nbsp;<em>utilidade p\u00fablica<\/em>&nbsp;(art. 5\u00ba,&nbsp;<em>f<\/em>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">J\u00e1 o art. 177 da Constitui\u00e7\u00e3o estabelece que tanto a lavra quanto o refino s\u00e3o monop\u00f3lios da Uni\u00e3o, que pode contratar essas atividades com empresas estatais ou privadas, ilustrando o seu car\u00e1ter estrat\u00e9gico para o pa\u00eds. Na mesma linha, o abastecimento nacional de combust\u00edveis \u00e9 atividade de&nbsp;<em>utilidade p\u00fablica<\/em>, nos termos da Lei n. 9.847\/1999.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esse arcabou\u00e7o normativo torna evidente que a Constitui\u00e7\u00e3o estimula a realiza\u00e7\u00e3o da atividade de minera\u00e7\u00e3o a ponto de se constituir objetivo constitucional. Pode-se afirmar o mesmo em rela\u00e7\u00e3o \u00e0s atividades de extra\u00e7\u00e3o, industrializa\u00e7\u00e3o e distribui\u00e7\u00e3o de petr\u00f3leo, g\u00e1s natural e seus derivados, por iguais motivos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da\u00ed que o PLP 68, ao estabelecer incid\u00eancia&nbsp;<em>indiscriminada<\/em>&nbsp;do IS sobre bens minerais, inclusive petr\u00f3leo e g\u00e1s natural, queira desestimular o que a Constitui\u00e7\u00e3o estimula, em afronta \u00e0 sua regra de compet\u00eancia e aos arts. 176, 177 e 20, \u00a71\u00ba, da Constitui\u00e7\u00e3o, na forma como interpretados linhas atr\u00e1s.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9 prudente esclarecer que n\u00e3o h\u00e1 impedimento&nbsp;<em>total<\/em>&nbsp;para que o IS grave atividades de minera\u00e7\u00e3o, petr\u00f3leo e g\u00e1s natural. O que n\u00e3o \u00e9 permitido \u00e9 o desest\u00edmulo geral a essas atividades. Certos desenhos para o IS sobre as ind\u00fastrias de minera\u00e7\u00e3o, petr\u00f3leo e g\u00e1s seriam compat\u00edveis com a sua finalidade extrafiscal.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por exemplo, poder-se-ia admitir a incid\u00eancia do imposto sobre a extra\u00e7\u00e3o realizada com t\u00e9cnicas e\/ou maquin\u00e1rios mais prejudiciais ao meio ambiente do que outras t\u00e9cnicas e\/ou maquin\u00e1rios que possam ser aplicados com menor impacto ambiental. Nesse caso, o imposto teria a finalidade de desestimular t\u00e9cnicas e ativos operacionais indesej\u00e1veis frente a outros igualmente dispon\u00edveis no mercado, que causem menos impactos ao meio ambiente.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na sua fei\u00e7\u00e3o de IS incidente sobre a produ\u00e7\u00e3o (e n\u00e3o sobre a extra\u00e7\u00e3o), o imposto poderia incidir sobre produtos minerais industrializados, assim como sobre derivados de petr\u00f3leo e g\u00e1s. Basta pensar, por exemplo, sobre a hip\u00f3tese de serem empregadas tecnologias industriais obsoletas, com alta emiss\u00e3o de g\u00e1s carb\u00f4nico e equivalentes, bem como outros poluentes ambientais, quando haja tecnologia dispon\u00edvel que viabilize que a mesma produ\u00e7\u00e3o seja realizada com menor impacto ao meio ambiente e \u00e0 sa\u00fade humana.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ou seja, o problema n\u00e3o \u00e9 a incid\u00eancia em si sobre a extra\u00e7\u00e3o ou produ\u00e7\u00e3o de bens minerais, petr\u00f3leo e g\u00e1s natural, mas a incid\u00eancia&nbsp;<em>indiscriminada<\/em>&nbsp;que prop\u00f5e o PLP 68.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3.2 Inadequa\u00e7\u00e3o dos crit\u00e9rios temporais e bases de c\u00e1lculo correspondentes<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, devem ser apontados os problemas relativos \u00e0 delimita\u00e7\u00e3o das hip\u00f3teses de incid\u00eancia do IS no referido projeto, especificamente seus crit\u00e9rios temporais, e, por consequ\u00eancia, as bases de c\u00e1lculo correspondentes. Ver-se-\u00e1 que o PLP 68, como aprovado pela C\u00e2mara, afronta diretamente a regra constitucional de compet\u00eancia tamb\u00e9m quanto a isso.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Foi demonstrado que o art. 153, VIII, da Constitui\u00e7\u00e3o, delimitou a hip\u00f3tese de incid\u00eancia do IS como a&nbsp;produ\u00e7\u00e3o, extra\u00e7\u00e3o, comercializa\u00e7\u00e3o ou importa\u00e7\u00e3o de bens e servi\u00e7os, com conte\u00fado econ\u00f4mico, que impliquem preju\u00edzos \u00e0 sa\u00fade ou ao meio ambiente \u2013&nbsp;<em>crit\u00e9rio material<\/em>; aferidas&nbsp;<em>no momento<\/em>&nbsp;da produ\u00e7\u00e3o, extra\u00e7\u00e3o, comercializa\u00e7\u00e3o ou importa\u00e7\u00e3o de bens e servi\u00e7os \u2013&nbsp;<em>crit\u00e9rio temporal<\/em>; em todo o territ\u00f3rio nacional \u2013&nbsp;<em>crit\u00e9rio espacial<\/em>. Por esse motivo, a lei complementar n\u00e3o pode se afastar dessas balizas ao determinar a hip\u00f3tese de incid\u00eancia ou a base de c\u00e1lculo do tributo, que deve confirmar e mensurar a materialidade do imposto, sem se afastar dos fatos e momentos previstos na Constitui\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ocorre que, ao se analisar o PLP 68, v\u00ea-se um total descompasso com a regra de compet\u00eancia extra\u00edda do art. 153, VIII, da Constitui\u00e7\u00e3o. O projeto estabelece como momentos de ocorr\u00eancia do fato gerador: (1) a primeira comercializa\u00e7\u00e3o do bem; (2) a arremata\u00e7\u00e3o em hasta p\u00fablica; (3) a transfer\u00eancia n\u00e3o onerosa de bem mineral extra\u00eddo ou produzido; (4) a incorpora\u00e7\u00e3o do bem ao ativo imobilizado; (5) a exporta\u00e7\u00e3o de bem mineral extra\u00eddo ou produzido; ou (6) o consumo do bem pelo produtor-extrativista ou fabricante; (7) do fornecimento ou do pagamento do servi\u00e7o, o que ocorrer primeiro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nenhum desses crit\u00e9rios se amolda \u00e0 regra de compet\u00eancia no que tange aos insumos industriais. A Constitui\u00e7\u00e3o restringiu os crit\u00e9rios temporais: a produ\u00e7\u00e3o, a extra\u00e7\u00e3o, a comercializa\u00e7\u00e3o ou a importa\u00e7\u00e3o de bens prejudiciais \u00e0 sa\u00fade ou ao meio ambiente.&nbsp;<em>Arrematar, comercializar, transferir, incorporar ao ativo e consumir<\/em>(transforma\u00e7\u00e3o industrial) n\u00e3o s\u00e3o temporalidades admitidas pelo texto constitucional para os insumos industriais. A consequ\u00eancia desse equ\u00edvoco \u00e9 a elei\u00e7\u00e3o das bases de c\u00e1lculo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O primeiro crit\u00e9rio refere-se \u00e0 primeira&nbsp;<em>comercializa\u00e7\u00e3o do bem<\/em>, para a qual a base de c\u00e1lculo \u00e9 o valor de venda. Este valor representa o montante recebido na primeira transa\u00e7\u00e3o comercial. O segundo crit\u00e9rio ocorre em casos de&nbsp;<em>arremata\u00e7\u00e3o em hasta p\u00fablica<\/em>, onde a base de c\u00e1lculo \u00e9 o&nbsp;<em>valor de arremate<\/em>, ou seja, o valor final pelo qual o bem foi adquirido em leil\u00e3o. A&nbsp;<em>transfer\u00eancia n\u00e3o onerosa de bem mineral<\/em>&nbsp;\u00e9 o terceiro crit\u00e9rio. Nesse caso, utiliza-se como base de c\u00e1lculo o&nbsp;<em>valor de refer\u00eancia<\/em>&nbsp;do bem, estipulado com base em par\u00e2metros de mercado, uma vez que n\u00e3o h\u00e1 um valor de transa\u00e7\u00e3o direta. Ato do Poder Executivo definir\u00e1 a metodologia para o c\u00e1lculo do&nbsp;<em>valor de refer\u00eancia<\/em>, com base em cota\u00e7\u00f5es, \u00edndices ou pre\u00e7os vigentes na data do fato gerador, em bolsas de mercadorias e futuros, em ag\u00eancias de pesquisa ou em ag\u00eancias governamentais. O quarto crit\u00e9rio \u00e9 a&nbsp;<em>incorpora\u00e7\u00e3o do bem ao ativo imobilizado<\/em>. Quando o bem \u00e9 incorporado ao patrim\u00f4nio da empresa, a base de c\u00e1lculo passa a ser o valor cont\u00e1bil de incorpora\u00e7\u00e3o, que reflete o custo contabilizado para essa adi\u00e7\u00e3o ao ativo imobilizado. Para a&nbsp;<em>exporta\u00e7\u00e3o<\/em>&nbsp;e&nbsp;<em>consumo ou transforma\u00e7\u00e3o industrial<\/em>&nbsp;de bem mineral, a base de c\u00e1lculo igualmente \u00e9 o&nbsp;<em>valor de refer\u00eancia<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esses crit\u00e9rios temporais e suas respectivas bases de c\u00e1lculo n\u00e3o s\u00e3o admitidos pela Constitui\u00e7\u00e3o. No caso dos insumos industriais (bens minerais), o momento determinado pela regra de compet\u00eancia para a ocorr\u00eancia do gerador \u00e9 a&nbsp;<em>extra\u00e7\u00e3o<\/em>. Da\u00ed que a base de c\u00e1lculo do IS deva corresponder, nos termos da Constitui\u00e7\u00e3o, ao&nbsp;<em>valor de mercado<\/em>&nbsp;do produto<em>extra\u00eddo<\/em>, ou seja, o&nbsp;<em>produto bruto<\/em>,&nbsp;<em>sem qualquer beneficiamento<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pretender a cobran\u00e7a do IS sobre a venda, transfer\u00eancia n\u00e3o onerosa, consumo ou exporta\u00e7\u00e3o do bem mineral significa determinar a ocorr\u00eancia do fato gerador&nbsp;<em>ap\u00f3s a extra\u00e7\u00e3o<\/em>&nbsp;(momento definido pela Constitui\u00e7\u00e3o), adotando base de c\u00e1lculo que imputa&nbsp;<em>elemento extempor\u00e2neo<\/em>&nbsp;ao fato gerador na apura\u00e7\u00e3o do tributo.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3.3 Inconstitucional mandamento de tributa\u00e7\u00e3o das exporta\u00e7\u00f5es<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Como regra geral, o IS n\u00e3o incidir\u00e1 sobre exporta\u00e7\u00f5es. Contudo, isso foi expressamente excepcionado em rela\u00e7\u00e3o aos bens minerais. O PLP 68 determina a incid\u00eancia de IS sobre as exporta\u00e7\u00f5es minerais (art. 412, III,&nbsp;<em>b<\/em>), impondo a essa situa\u00e7\u00e3o a base de c\u00e1lculo valor de refer\u00eancia, ou seja, valor de mercado do produto exportado.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O Projeto ainda definiu que, nas&nbsp;<em>exporta\u00e7\u00f5es indiretas<\/em>&nbsp;(via empresas comerciais exportadoras), a empresa comercial exportadora ser\u00e1 respons\u00e1vel pelo recolhimento do IS que n\u00e3o for pago pelo fornecedor.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O atual art. 153, VIII, \u00a76\u00ba da Constitui\u00e7\u00e3o disp\u00f5e que, quando cobrado no momento da extra\u00e7\u00e3o, o imposto ter\u00e1 al\u00edquota m\u00e1xima de 1%&nbsp;<em>sobre o valor de mercado do produto<\/em>&nbsp;e incidir\u00e1&nbsp;<em>a despeito de qual seja a destina\u00e7\u00e3o do bem extra\u00eddo<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Portanto, a quest\u00e3o que se coloca \u00e9 saber (1) o que \u00e9 \u201c<em>na extra\u00e7\u00e3o, o valor de mercado do produto<\/em>\u201d e (2) o que significa a autoriza\u00e7\u00e3o de incid\u00eancia a despeito da destina\u00e7\u00e3o do bem extra\u00eddo, uma vez que o \u00a76\u00ba, inciso I, do art. 153 determina, como regra geral, a n\u00e3o incid\u00eancia do IS sobre exporta\u00e7\u00f5es.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Respondeu-se \u00e0 primeira quest\u00e3o, linhas atr\u00e1s, ao se demonstrar que se trata do valor de mercado do produto mineral bruto, j\u00e1 que o fato gerador ocorre no momento da extra\u00e7\u00e3o (antes do beneficiamento). Ou seja, no caso da incid\u00eancia do IS sobre a extra\u00e7\u00e3o, fixam-se, quando verificado o ato de extrair a subst\u00e2ncia, todos os elementos da obriga\u00e7\u00e3o tribut\u00e1ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quanto \u00e0s exporta\u00e7\u00f5es minerais, viu-se que o&nbsp;\u00a76\u00ba, inciso I, do art. 153, inclu\u00eddo pela EC n\u00ba 132\/2023, estabelece que o IS \u201c<em>n\u00e3o incidir\u00e1 sobre as exporta\u00e7\u00f5es<\/em>&nbsp;nem sobre as opera\u00e7\u00f5es com energia el\u00e9trica e com telecomunica\u00e7\u00f5es\u201d. O seu inciso VI, por outro lado, afirma que \u201cna extra\u00e7\u00e3o, o imposto ser\u00e1 cobrado&nbsp;<em>independentemente da destina\u00e7\u00e3o<\/em>\u201d.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o \u00e9 poss\u00edvel interpretar a express\u00e3o \u201cindependentemente da destina\u00e7\u00e3o\u201d como uma exce\u00e7\u00e3o \u00e0 regra geral de n\u00e3o incid\u00eancia do IS sobre exporta\u00e7\u00f5es. Essa express\u00e3o deve ser lida \u00e0 luz do art. 152 da Constitui\u00e7\u00e3o, que veda se estabelecer diferen\u00e7a tribut\u00e1ria entre bens e servi\u00e7os, de qualquer natureza, em raz\u00e3o de sua proced\u00eancia&nbsp;<em>ou destino<\/em>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em termos pr\u00e1ticos, o conte\u00fado normativo dessa norma implica que o IS n\u00e3o poder\u00e1 ter al\u00edquotas ou base de c\u00e1lculo diferenciadas em raz\u00e3o da origem ou do destino de produtos&nbsp;<em>em territ\u00f3rio nacional<\/em>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para que fosse poss\u00edvel interpretar essa norma como uma exce\u00e7\u00e3o \u00e0 regra geral de n\u00e3o incid\u00eancia do IS sobre exporta\u00e7\u00f5es, o texto deveria ser muito mais claro e expl\u00edcito quanto \u00e0 cobran\u00e7a do imposto nesses casos. Seria, por exemplo, a hip\u00f3tese de reda\u00e7\u00e3o normativa em que se afirma:&nbsp;<em>a regra do \u00a76\u00ba, inciso I, do art. 153 (n\u00e3o incid\u00eancia sobre exporta\u00e7\u00f5es) \u00e9 inaplic\u00e1vel no caso da incid\u00eancia sobre atos de extra\u00e7\u00e3o.&nbsp;<\/em>Como n\u00e3o foi essa a reda\u00e7\u00e3o adotada pela Constitui\u00e7\u00e3o, deve-se preferir a interpreta\u00e7\u00e3o que mais intensamente concretiza a norma antidiscrimina\u00e7\u00e3o prevista no art. 152 da Constitui\u00e7\u00e3o, deixando clara sua aplicabilidade ao IS. Da\u00ed que, se o produto extra\u00eddo for destinado \u00e0 exporta\u00e7\u00e3o, estar\u00e1 sujeito \u00e0 imunidade do IS, na forma do \u00a76\u00ba, inciso I, do art. 153.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O fato de o imposto incidir no momento da extra\u00e7\u00e3o n\u00e3o \u00e9 raz\u00e3o para se determinar que, nesse caso, a exporta\u00e7\u00e3o seria extempor\u00e2nea ao fato gerador, incapaz de lhe imunizar. \u00c9 que a interpreta\u00e7\u00e3o das imunidades constitucionais deve ser ampla e generosa, conferindo-lhe m\u00e1xima efic\u00e1cia. Dessa forma, admitir a incid\u00eancia do IS sobre a extra\u00e7\u00e3o de um produto que \u00e9 exportado, implica, em termos pr\u00e1ticos, onerar fiscalmente a exporta\u00e7\u00e3o, em afronta \u00e0 diretriz constitucional. Dito de outra forma, n\u00e3o haveria diferen\u00e7a entre eleger o crit\u00e9rio temporal exporta\u00e7\u00e3o ou extra\u00e7\u00e3o como fato gerador, sob o enfoque dessa regra de imunidade. Em ambos os casos, a exporta\u00e7\u00e3o do produto seria onerada se houvesse a incid\u00eancia e \u00e9 por esse motivo que a imunidade se aplica tamb\u00e9m \u00e0 extra\u00e7\u00e3o de produto exportado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A respeito da interpreta\u00e7\u00e3o&nbsp;<em>teleol\u00f3gica<\/em>&nbsp;para maximizar a efic\u00e1cia das regras de imunidade, a Min. Regina Helena Costa<a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftn5\"><sup>[5]<\/sup><\/a>&nbsp;afasta a \u201cinterpreta\u00e7\u00e3o literal, destinada a estreitar, indevidamente, os limites da exonera\u00e7\u00e3o tribut\u00e1ria\u201d, ao fundamento de que \u201ccomo garantia constitucional que \u00e9, a norma imunizante merece ser interpretada&nbsp;<em>generosamente<\/em>.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em 2013, o Supremo Tribunal Federal julgou dois Recursos Extraordin\u00e1rios interpostos pela Uni\u00e3o Federal, que objetivavam o reconhecimento da incid\u00eancia de PIS e Cofins sobre receitas atreladas a opera\u00e7\u00f5es de exporta\u00e7\u00e3o: (i) receitas decorrentes de varia\u00e7\u00e3o cambial ativa \u2013 RE n\u00ba 627.815\/PR<a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftn6\"><sup>[6]<\/sup><\/a>; e (ii) receitas obtidas na transfer\u00eancia para terceiros de cr\u00e9ditos de ICMS acumulados em raz\u00e3o de exporta\u00e7\u00f5es \u2013 RE n\u00ba 606.107\/RS<a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftn7\"><sup>[7]<\/sup><\/a>.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em ambos os casos, prevaleceu o voto da Ministra Relatora Rosa Weber pela incid\u00eancia da imunidade do art. 149, \u00a72\u00ba, I, da Constitui\u00e7\u00e3o, que abrange&nbsp;<em>todas<\/em>&nbsp;as receitas que decorram da atividade de exporta\u00e7\u00e3o,&nbsp;<em>ainda que de forma indireta<\/em>. Isso por for\u00e7a da interpreta\u00e7\u00e3o&nbsp;<em>teleol\u00f3gica<\/em>&nbsp;que o STF reiteradamente tem atribu\u00eddo \u00e0s imunidades tribut\u00e1rias, de modo a&nbsp;<em>maximizar o seu potencial de efetividade<\/em>. \u00c9 ver trecho do seu voto no RE n\u00ba 627.815\/PR: \u201cfirma-se nesta Casa jurisprud\u00eancia pela ado\u00e7\u00e3o de modelo interpretativo que, ao perquirir sobre a abrang\u00eancia do instituto [imunidade nas exporta\u00e7\u00f5es],&nbsp;<em>maximize a efic\u00e1cia da norma constitucional<\/em>.\u201d&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Veja-se que, para o STF, at\u00e9 mesmo uma opera\u00e7\u00e3o que n\u00e3o \u00e9 de exporta\u00e7\u00e3o (a cess\u00e3o no Brasil de cr\u00e9ditos de ICMS), mas que se vincula \u00e0 exporta\u00e7\u00e3o indiretamente, deve ser desonerada pela m\u00e1xima efetividade da imunidade. Igualmente, esse racioc\u00ednio deve ser aplicado para que a extra\u00e7\u00e3o de produto mineral exportado seja imune ao IS, como preconiza a Constitui\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" style=\"color:#002c50\">4. Problemas pontuais do PLP 68 quanto aos insumos industriais<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">A despeito das viola\u00e7\u00f5es perpetradas pelo PLP 68 \u00e0 regra constitucional de compet\u00eancia do IS, outros problemas pontuais devem ser demonstrados.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O primeiro problema se refere \u00e0 plurifasia do IS que, atrelada \u00e0 sua cumulatividade, causa preocupa\u00e7\u00e3o. O efeito inflacion\u00e1rio \u00e9 patente, na base da economia nacional. Ainda que a Constitui\u00e7\u00e3o limite a incid\u00eancia do IS sobre bens minerais a 1% do valor de mercado do produto extra\u00eddo e que o PLP tenha adotado limite menor, de 0,25%, ainda assim h\u00e1 apreens\u00e3o quanto \u00e0 incid\u00eancia em cascata do imposto, sem direito a cr\u00e9dito na cadeia.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Constitui\u00e7\u00e3o estabelece que o IS \u201cincidir\u00e1 uma \u00fanica vez&nbsp;<em>sobre o bem ou servi\u00e7o<\/em>\u201d (art. 153, \u00a76\u00ba, II). A finalidade dessa regra \u00e9 justamente impedir a incid\u00eancia plurif\u00e1sica, ante o risco inflacion\u00e1rio. Ocorre que, apesar de ser esta a finalidade, a reda\u00e7\u00e3o do dispositivo poderia ter sido melhor. A incid\u00eancia&nbsp;<em>\u00fanica<\/em>&nbsp;sobre&nbsp;<em>o bem<\/em>&nbsp;n\u00e3o contempla o risco de que&nbsp;<em>esse mesmo bem<\/em>, que sofre a tributa\u00e7\u00e3o, seja posteriormente utilizado como insumo na produ\u00e7\u00e3o&nbsp;<em>de outro bem,<\/em>&nbsp;que ser\u00e1, por sua vez, objeto de nova incid\u00eancia do IS.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A incid\u00eancia do IS sobre insumos industriais causa justamente esse efeito. Min\u00e9rio de ferro, carv\u00e3o mineral, petr\u00f3leo e g\u00e1s, se tributados na forma do PLP 68, ser\u00e3o necessariamente utilizados como insumos na produ\u00e7\u00e3o de ve\u00edculos; embarca\u00e7\u00f5es e aeronaves; produtos fum\u00edgenos; bebidas alco\u00f3licas e a\u00e7ucaradas. Ali\u00e1s, o min\u00e9rio de ferro \u00e9 insumo do a\u00e7o, utilizado na produ\u00e7\u00e3o de diversos ativos necess\u00e1rios \u00e0 ind\u00fastria petrol\u00edfera, como tubos de perfura\u00e7\u00e3o sem costura. Igualmente, petr\u00f3leo e seus derivados, al\u00e9m do g\u00e1s natural, s\u00e3o insumos do processo de extra\u00e7\u00e3o e beneficiamento mineral. Em todos esses exemplos, ocorrer\u00e1 plurifasia, sem direito a cr\u00e9dito do IS.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O caso do carv\u00e3o mineral \u00e9 ainda mais grave, pois \u00e9 insumo energ\u00e9tico importante no Brasil, especialmente em cen\u00e1rios de escassez energ\u00e9tica. Tribut\u00e1-lo implicar\u00e1 majora\u00e7\u00e3o de tarifa\/pre\u00e7o para toda a economia nacional, al\u00e9m de causar necess\u00e1ria plurifasia em raz\u00e3o de posterior incid\u00eancia do IS sobre os setores alcan\u00e7ados pelo projeto.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Melhor seria que o PLP 68, adequando-se mais \u00e0 finalidade da regra de monofasia prevista no art. 153, \u00a76\u00ba, II, da Constitui\u00e7\u00e3o, do que ao seu texto n\u00e3o t\u00e3o bem escrito, resolvesse o problema. Bastaria determinar-se que bem ou servi\u00e7o produzido ou prestado mediante aquisi\u00e7\u00e3o de insumo que tenha sido tributado pelo IS n\u00e3o se sujeita \u00e0 nova incid\u00eancia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O segundo problema diz respeito a aspectos do carv\u00e3o mineral. Falta clareza quanto ao carv\u00e3o mineral ter sido tratado como bem mineral. \u00c9 que, apesar de se tratar claramente de bem mineral por natureza, de acordo com o PLP 68, bens minerais s\u00e3o apenas os produtos listados no seu Anexo XVII, que inclui as NCM 2601; 2709.00.10; 2711.11.00; e 2711.21.00. As NCM do carv\u00e3o mineral, por sua vez, s\u00e3o 2701; 2702; 2703; e 2704. 1.1. A consequ\u00eancia dessa falta de clareza \u00e9 que al\u00edquota m\u00e1xima de 0,25% pode n\u00e3o se aplicar ao carv\u00e3o mineral (art. 419, \u00a72\u00ba). Ademais, a norma que limita a al\u00edquota em 0,25% referencia \u201c<em>bens minerais extra\u00eddos<\/em>\u201d. Isso pode ser interpretado como n\u00e3o aplic\u00e1vel ao bem mineral&nbsp;<em>importado<\/em>, o que afrontaria a isonomia de tratamento fiscal entre o produto nacional e o importado.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">H\u00e1, ainda, falta de clareza quanto \u00e0 abrang\u00eancia da express\u00e3o carv\u00e3o mineral, que abarca tipos diferentes de produto: antracito e betuminoso (<em>hard coal<\/em>); sub-betuminoso (<em>brown coal<\/em>); linhito (<em>brown coal<\/em>); e turfa (<em>peat<\/em>). O&nbsp;<em>hard coal<\/em>&nbsp;utilizado na siderurgia e metalurgia possui propriedades ambientais muito mais ben\u00e9ficas do que as demais esp\u00e9cies de carv\u00e3o<a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftn8\"><sup>[8]<\/sup><\/a>. Por isso, seria razo\u00e1vel que o PLP 68 exclu\u00edsse a incid\u00eancia do IS sobre essa esp\u00e9cie de carv\u00e3o ou que a tratasse de forma mais ben\u00e9fica do que as demais esp\u00e9cies.&nbsp;<\/p>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" style=\"color:#002c50\">5. Conclus\u00e3o<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">O&nbsp;<em>relat\u00f3rio final<\/em>&nbsp;do Grupo de Trabalho do PLP 68 da Comiss\u00e3o de Assuntos Econ\u00f4micos (CAE) do Senado que prop\u00f5e a&nbsp;<em>supress\u00e3o da incid\u00eancia do Imposto Seletivo sobre a extra\u00e7\u00e3o ou a exporta\u00e7\u00e3o de todos os bens minerais, \u00e0 exce\u00e7\u00e3o do carv\u00e3o mineral<\/em>, torna oportuna maior reflex\u00e3o sobre o IS quanto aos insumos industriais.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como demonstrado, h\u00e1 muitos pontos de melhoria no PLP 68 no que tange ao IS sobre bens minerais, sob pena de inseguran\u00e7a jur\u00eddica, efeito inflacion\u00e1rio e mais lit\u00edgios tribut\u00e1rios perante o Poder Judici\u00e1rio.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Espera-se que o debate a respeito do tema possa se aprofundar, em benef\u00edcio da competitividade da ind\u00fastria nacional e em benef\u00edcio do consumidor final, que poder\u00e1 ser chamado a pagar o pre\u00e7o de uma lei que merece reparos.&nbsp;<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\"\/>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftnref1\"><sup>[1]<\/sup><\/a>&nbsp;LARENZ, Karl.&nbsp;<em>Metodologia da Ci\u00eancia do Direito<\/em>. Lisboa: Funda\u00e7\u00e3o Calouste Gulbenkian, 1997, p. 427 e seguintes.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftnref2\"><sup>[2]<\/sup><\/a>&nbsp;Stefano Bertea afirma que um sistema jur\u00eddico ser\u00e1 coerente se todos os seus componentes se encaixam em uma coer\u00eancia-sist\u00eamica global (<em>global systemic coherence<\/em>), ou, sendo o fen\u00f4meno parcial, haver\u00e1 coer\u00eancia sist\u00eamica local (<em>local systemic coherence<\/em>).&nbsp;BERTEA, Stefano. The arguments from coherence.&nbsp;<em>Oxford Journal of Legal Studies<\/em>, v. 25, p. 371, 2005.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftnref3\"><sup>[3]<\/sup><\/a>&nbsp;CARVALHO, Paulo de Barros.&nbsp;<em>Teoria da norma tribut\u00e1ria<\/em>.&nbsp;5. ed. S\u00e3o Paulo: Quartier Latin, 2009. p. 196.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftnref4\"><sup>[4]<\/sup><\/a>&nbsp;ATALIBA, Geraldo.&nbsp;<em>Hip\u00f3tese de incid\u00eancia tribut\u00e1ria<\/em>. 6. ed. S\u00e3o Paulo: Malheiros, 2010. p. 198-199.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftnref5\"><sup>[5]<\/sup><\/a>&nbsp;COSTA, Regina Helena.&nbsp;<strong>Imunidades Tribut\u00e1rias: teoria e an\u00e1lise da jurisprud\u00eancia do STF<\/strong>. 2\u00aa Ed, S\u00e3o Paulo: Malheiros, 2006, p. 115-116.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftnref6\"><sup>[6]<\/sup><\/a>&nbsp;RE 627815, Relator(a):&nbsp;&nbsp;Min. ROSA WEBER, Tribunal Pleno, julgado em 23\/05\/2013, AC\u00d3RD\u00c3O ELETR\u00d4NICO REPERCUSS\u00c3O GERAL &#8211; M\u00c9RITO DJe-192 DIVULG 30-09-2013 PUBLIC 01-10-2013.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftnref7\"><sup>[7]<\/sup><\/a>&nbsp;RE 606107, Relator(a):&nbsp;&nbsp;Min. ROSA WEBER, Tribunal Pleno, julgado em 22\/05\/2013, AC\u00d3RD\u00c3O ELETR\u00d4NICO REPERCUSS\u00c3O GERAL &#8211; M\u00c9RITO DJe-231 DIVULG 22-11-2013 PUBLIC 25-11-2013.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/DD4802A8-4633-4D35-839B-05924D845BB8#_ftnref8\"><sup>[8]<\/sup><\/a>&nbsp;\u201c<em>Brown coal \u2014 aka Lignite \u2014 mining is expanding in Europe [&#8230;]. Burning lignite generates more CO2 emissions than hard coal, and between three and seven times more than gas<\/em>.\u201d Cf. &lt;&lt; https:\/\/www.volker-quaschning.de\/datserv\/CO2-spez\/index_e.php &gt;&gt;; &lt;&lt; https:\/\/unearthed.greenpeace.org\/2014\/08\/28\/five-reasons-expanding-brown-coal-mines-might-problem\/ &gt;&gt;.<\/p>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" style=\"color:#002c50\">1. Introduction<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Complementary Bill No. 68\/2024 (PLP 68), approved in the Chamber of Deputies and pending a vote in the Senate, has the potential to severely burden important industrial inputs in Brazil: iron ore, coal, oil and natural gas. These inputs, in PLP 68, are called&nbsp;<em>mineral goods&nbsp;<\/em>and will be subject to the Selective Tax (IS), a federal tax.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Concerns regarding the incidence of IS on industrial inputs are justified: this is a supposedly single-phase tax (item II of \u00a76 of art. 153 of the Constitution), which will not grant the purchaser the right to credit (art. 405 of PLP 68) and which will potentially be levied on inputs that are essential to the Brazilian economy and are present in practically all products manufactured in the country. This means that, if poorly implemented, IS could negatively affect the competitiveness of the national industry.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the end of October of this year, the PLP 68 Working Group of the Senate Economic Affairs Committee (CAE) presented the&nbsp;<em>final report&nbsp;<\/em>with the conclusion of the 21 public hearings held. Among the proposals listed in the report is the following: \u201c&nbsp;<em>61. Elimination of the incidence of the Selective Tax on the extraction or export of all mineral goods, with the exception of coal&nbsp;<\/em>\u201d. It is only a report, of course, but it indicates that the subject of industrial inputs deserves a more in-depth debate. This is what is intended to be done in this text.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The ideas that will be presented can be divided into three parts: (1) interpretation of the rule of competence for the creation of the IS; (2) critical analysis of the adequacy of PLP 68 to the constitutional rule of competence; and (3) specific problems of the aforementioned project regarding industrial inputs.<\/p>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" style=\"color:#002c50\">2. Interpretation of the rule of jurisdiction for the creation of the Selective Tax<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">With Constitutional Amendment No. 132\/2023 (EC 132), art. 153, item VIII, of the Constitution now provides that the Union has the authority to institute a tax on the&nbsp;<em>production&nbsp;<\/em>,&nbsp;<em>extraction&nbsp;<\/em>,&nbsp;<em>marketing&nbsp;<\/em>or&nbsp;<em>import&nbsp;<\/em>of goods and services&nbsp;<em>that are harmful&nbsp;<\/em>to&nbsp;<em>health&nbsp;<\/em>or the&nbsp;<em>environment&nbsp;<\/em>, under the terms of a supplementary law. This is the IS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The predominantly extra-fiscal nature of the IS is clear. Its main purpose will not be to raise money for the public coffers, but rather to protect two constitutional values that constitute&nbsp;<em>fundamental rights&nbsp;<\/em>:&nbsp;<em>health&nbsp;<\/em>(art. 6 in conjunction with art. 196) and the&nbsp;<em>environment&nbsp;<\/em>(art. 225), by imposing taxes on goods and services that are&nbsp;<em>effectively&nbsp;<\/em>offensive to such values.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The extra-fiscality of the IS is confirmed by the legislative debates that resulted in the enactment of EC 132, see Opinion of the CCJ of the Senate: \u201c&nbsp;<em>the tax will have<\/em>&nbsp;<em>extra-fiscal nature&nbsp;<\/em>. As a result, the tax&nbsp;<em>will not be used for its primary revenue-raising function&nbsp;<\/em>, but will have its rates determined [&#8230;] to&nbsp;<em>reduce the consumption&nbsp;<\/em>of certain goods&nbsp;<em>and the exercise of activities that are harmful to the environment&nbsp;<\/em>\u201d. Likewise, in his report, Senator Eduardo Braga highlighted that the IS \u201c&nbsp;<em>will be a very useful instrument for the relevant policy of mitigating climate change&nbsp;<\/em>\u201d; \u201c&nbsp;<em>it will not be used for its primary revenue-raising function&nbsp;<\/em>\u201d; and that \u201c&nbsp;<em>there is no need for multi-phase incidence, which is why we included the single-phase restriction&nbsp;<\/em>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Extra-fiscality, therefore, is a constitutive element of the IS jurisdiction rule, prohibiting the tax from being instituted, charged or interpreted in a way that predominantly achieves a collection objective.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The complementary law that will establish the IS must comply with this rule. This means that it cannot establish a broad and indiscriminate incidence of the tax, restricting it only to that which meets its extra-fiscal nature.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This presents a first challenge for the interpreter: what should be considered&nbsp;<em>harmful&nbsp;<\/em>to health and the environment? Harmful is that which is harmful, which hinders the realization of the aforementioned values. It turns out that, to some extent,&nbsp;<em>any human activity&nbsp;<\/em>is harmful to the environment. Logically, it is not possible to conceive of such a broad spectrum of incidence for the IS, because, were that the purpose of its jurisdiction rule, the tax would not have a predominantly extra-fiscal nature, but rather a revenue-generating one. In other words, if it could be levied on any good or service, it would simply be another tax with the function of bringing resources to the public coffers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Due to this significant context of the IS jurisdiction rule, the scope of the expression \u201c&nbsp;<em>harmful \u201d must be teleologically reduced&nbsp;<\/em>, so that its extra-fiscal dimension is taken into account. This technique of reducing the normative meanings of a textual provision, according to the purpose of the norm and in preservation of its validity, is called&nbsp;<em>teleological reduction&nbsp;<\/em>by Larenz&nbsp;<a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftn1\"><sup>[1]<\/sup><\/a>. For teleological reduction, there is a norm that does not expressly exclude a fact incompatible with its own teleology, or, there is a positive norm and there is no norm denying the application of the positive norm in certain situations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This interpretative challenge can be faced statically, by analyzing the rule of competence in light of the Constitution as a whole, or dynamically, by evaluating the compatibility of hierarchically inferior norms, general and abstract or individual and concrete, in light of the constitutional norm.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">At the static level, one can state a first teleological reduction necessary to the rule of competence: aiming at systemic&nbsp;<a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftn2\"><sup>[2]<\/sup><\/a><em>coherence&nbsp;<\/em>and since one of the functions of the tax is the implementation of other constitutional norms (in this case, the rights to health and an ecologically balanced environment),&nbsp;<em>the IS cannot discourage that which other constitutional norms encourage&nbsp;<\/em>. In other words, activities, goods and services encouraged by the Constitution, whose implementation fulfills objectives dear to it, cannot, contradictorily, be discouraged by the tax route, by charging the IS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is also a second necessary teleological reduction: since IS is clearly a tax and taxes are not allowed to be used to sanction illegal acts (see the constitutional concept of tax and art. 3 of the National Tax Code), IS cannot have as a hypothesis of incidence the practice of environmental or regulatory illegalities in the health area.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">That is to say, non-compliance with an environmental condition of a certain economic undertaking, for example, cannot be the cause of the incidence or more serious graduation of the IS, under the condition of distorting the tax into a penalty for non-compliance with an environmental rule. Therefore, the tax cannot be used in situations of (illicit) damage, but only of (licit) environmental impacts. This also applies to the IS in terms of health regulation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Furthermore, although the constitutional rule of jurisdiction could have simply established the possibility of the Union imposing a tax on goods and services that are harmful to health or the environment, another path was chosen. The rule establishes the incidence on&nbsp;<em>production&nbsp;<\/em>,&nbsp;<em>marketing&nbsp;<\/em>,&nbsp;<em>import&nbsp;<\/em>and&nbsp;<em>extraction&nbsp;<\/em>. This option brings with it consequences regarding the definition of the tax calculation basis that cannot be disregarded by the complementary law that instituted it.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The constitutional rule of jurisdiction delimited the hypothesis of incidence of IS: the performance of the activities described in the previous paragraph, with economic content, which imply harm to health or the environment \u2013&nbsp;<em>material criterion&nbsp;<\/em>; measured&nbsp;<em>at the time&nbsp;<\/em>of production, extraction, commercialization or import of goods and services \u2013&nbsp;<em>temporal criterion&nbsp;<\/em>; throughout the national territory \u2013&nbsp;<em>spatial criterion&nbsp;<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">When the social fact foreseen in the antecedent occurs (by fulfilling all the criteria \u2013 material, temporal and spatial), this factual event is vested with legality, due to its subsumption to the incidence rule and consequently generates the formation of the tax legal relationship. At that moment, the attributes of the normative consequence are established, notably&nbsp;<em>calculation basis&nbsp;<\/em>, tax rates and passive and active subjects.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, the temporal criterion has the function of determining the moment in which the tax&nbsp;<em>basis should be assessed&nbsp;<\/em>, since, at the time of incidence, all the elements constituting the tax obligation are established. No property that is extemporaneous to the occurrence of the taxable event may be attributed to its assessment. For example, since the temporal criterion for Income Tax is set at December 31 of each year, the inclusion, in its calculation basis, of income earned on January 1 of the following year cannot be permitted, since this is an element extemporaneous to the occurrence of the taxable event.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the constitutional rule of jurisdiction necessarily imposes the materiality of the tax on the entity to whom it grants the power to institute it, this implies that the possible calculation bases for this tax are equally delimited by the Constitution itself. This is because&nbsp;the calculation base of taxes has the functions of \u201c&nbsp;measuring the intensity of the behavior that is obtained by abstracting the conditions of time and place, of the tax hypothesis,&nbsp;<em>and confirming or affirming the true material criterion&nbsp;<\/em>\u201d&nbsp;<a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftn3\"><sup>[3]<\/sup><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is the basis of the tax that (i) confirms its materiality, and then ( ii ) measures it. Being the measure of the materiality of the incidence hypothesis, the calculation basis is what allows us to confirm that this or that tax type is present , regardless of its name and other formal characteristics adopted by law, including the legal destination of the collected product (art. 4 of the National Tax Code). This is what Ataliba already taught us, with the example of taxes: \u201cTherefore, if the essence of the materiality of the incidence hypothesis consists only of a state action (tax), this&nbsp;<em>cannot be measured by attributes unrelated to it (state action)&nbsp;<\/em>\u201d&nbsp;<a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftn4\"><sup>[4]<\/sup><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The possible bases for calculating the IS must be inferred from the respective constitutional rule of competence, since there is no complete freedom granted to the complementary legislator on this topic.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This means that the complementary law that establishes the IS must determine, as calculation bases, the&nbsp;<em>value&nbsp;<\/em>of&nbsp;<em>production&nbsp;<\/em>, the&nbsp;<em>value&nbsp;<\/em>of&nbsp;<em>commercialization&nbsp;<\/em>, the&nbsp;<em>value&nbsp;<\/em>of&nbsp;<em>importation&nbsp;<\/em>and the&nbsp;<em>value&nbsp;<\/em>of&nbsp;<em>extraction&nbsp;<\/em>, since these are the quantities that adequately measure the legal fact described in the incidence hypothesis. The freedom of the legislator, limited as seen, is intended only to confer concreteness on the&nbsp;<em>value&nbsp;<\/em>that will be chosen as the calculation base and on&nbsp;<em>when production&nbsp;<\/em>,&nbsp;<em>commercialization&nbsp;<\/em>,&nbsp;<em>importation&nbsp;<\/em>and&nbsp;<em>extraction&nbsp;<\/em>are effectively considered to have occurred , within certain reasonable parameters, which do not distort the constitutional option.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adopting the&nbsp;<em>import&nbsp;<\/em>as an example of the export, the supplementary law could define the customs value as the calculation basis and, as a time criterion, the registration of the import declaration in Siscomex. These criteria are reasonable and conform to the rule of jurisdiction. However, there would be no legislative freedom, for example, to state that the&nbsp;<em>resale value&nbsp;<\/em>of the imported product would be the calculation basis for the import, since the taxable event would be considered to have occurred at the time of&nbsp;<em>resale&nbsp;<\/em>by the importer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Using the same logic, the complementary law could not establish the&nbsp;<em>value of the commercialization&nbsp;<\/em>as the basis for the hypothesis of&nbsp;<em>incidence due to extraction , or say that extraction&nbsp;<\/em>is considered to have occurred at the time of&nbsp;<em>export&nbsp;<\/em>, because this would directly contravene the constitutional rule of jurisdiction.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to these points, the IS was constitutionally defined as a supposedly single-phase tax (we will see that&nbsp;<em>there will be multiple phases&nbsp;<\/em>and, consequently,&nbsp;<em>cumulativeness&nbsp;<\/em>), exempt in export transactions and in transactions involving electricity and telecommunications. Its establishment must be done by complementary law, which entails the need for all essential elements of the incidence rule to be conveyed directly by this law (art. 153, VIII), with the sole exception made in relation to the rates, which must be set by ordinary law (art. 153, \u00a76\u00ba, VI).<\/p>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" style=\"color:#002c50\">3. Critical analysis on the adequacy of PLP 68, which proposes the establishment of the IS, to its constitutional rule of competence<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">In view of the constitutional premises seen so far, a critical assessment can be made regarding the content of PLP 68, within the scope investigated, which is industrial inputs.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3.1 Absence of a predominantly extra-fiscal purpose regarding industrial inputs<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The project establishes the incidence of IS on iron ore and coal (mineral goods by nature) and on oil and natural gas (mineral goods by normative equivalence). A maximum rate of 0.25% was set on extracted mineral goods.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, the incidence is broad, encompassing any transactions related to the aforementioned items, including exports. Here is the first aspect that demonstrates the incompatibility between PLP 68 and art. 153, item VIII, of the Constitution: the&nbsp;<em>unrestricted burden&nbsp;<\/em>on certain mineral goods, by nature and by equivalence, contrary to the constitutional rules that encourage the performance of these activities. As seen, the scope of the expression \u201charmful\u201d must be teleologically reduced, so that the extra-fiscal dimension of the tax is met, so that the IS does not discourage what other constitutional rules encourage.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Mining, oil and natural gas activities have a different constitutional&nbsp;<em>status&nbsp;<\/em>, regulated in the&nbsp;<em>economic Constitution&nbsp;<\/em>( arts . 176 and 177) and in the constitutional chapter on&nbsp;<em>patrimonial federalism&nbsp;<\/em>, notably with regard to the assets of the Union (art. 20).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In the case of mining, \u00a71 of art. 176 establishes that this activity depends on&nbsp;<em>authorization or concession from the Union&nbsp;<\/em>, and is always carried out&nbsp;<em>in the national interest&nbsp;<\/em>. The&nbsp;national interest is not the interest of the Union as a federative entity, much less of states and municipalities, but rather the interest&nbsp;<em>of the nation&nbsp;<\/em>. It may be the case, for several reasons, that not extracting the mineral resource satisfies the national interest more intensely than extracting it and obtaining economic benefit, including public revenues resulting from mining activities. However, in order to make this decision, one must consider all the benefits resulting from mining that will no longer be enjoyed by the Brazilian people, since, given the lack of collection of the CFEM (art. 20, \u00a71, of the Constitution) and other public revenues, the Brazilian people will not obtain, through public spending, any benefit resulting from their sovereignty over non-renewable natural resources. There is, therefore, in this finding an&nbsp;<em>argumentative and evidentiary burden&nbsp;<\/em>that falls on the Union whenever it intends not to grant a research authorization or a mining concession. This possibility was regulated by art. 42 of the Mining Code.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the mining title (for research and\/or extraction) is granted by the Union, the activity will then be carried out in the&nbsp;<em>national interest&nbsp;<\/em>, constituting, for this very reason, the miner&#8217;s obligation to exhaust the deposit, the extraction of which may not be suspended for more than six months without authorization from the Union (&nbsp;art. 29, I and II, art. 47, I and XIV, and art. 49, all of the Mining Code). Proving the point, Decree-Law no. 3,365\/1941 includes the industrial use of mines and mineral deposits, water and hydraulic energy as cases of&nbsp;<em>public utility&nbsp;<\/em>(art. 5,&nbsp;<em>f&nbsp;<\/em>).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Article 177 of the Constitution establishes that both mining and refining are monopolies of the Union, which may contract these activities with state or private companies, illustrating their strategic nature for the country. In the same vein, the national supply of fuels is a&nbsp;<em>public utility activity&nbsp;<\/em>, under the terms of Law No. 9,847\/1999.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This regulatory framework makes it clear that the Constitution encourages mining activities to the point of constituting a constitutional objective. The same can be said about the activities of extraction, industrialization and distribution of oil, natural gas and their derivatives, for the same reasons.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hence, PLP 68, by establishing&nbsp;<em>indiscriminate incidence&nbsp;<\/em>of IS on mineral goods, including oil and natural gas, seeks to discourage what the Constitution encourages, in violation of its rule of jurisdiction and of arts . 176, 177 and 20, \u00a71\u00ba, of the Constitution, as interpreted above.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is prudent to clarify that there is no&nbsp;<em>total impediment&nbsp;<\/em>to the IS taxing mining, oil and natural gas activities. What is not permitted is the general discouragement of these activities. Certain designs for the IS on the mining, oil and gas industries would be compatible with its extra-fiscal purpose.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, it could be possible to allow the incidence of the tax on extraction carried out using techniques and\/or machinery that are more harmful to the environment than other techniques and\/or machinery that can be applied with less environmental impact. In this case, the tax would have the purpose of discouraging the use of undesirable techniques and operational assets in comparison with others equally available on the market , which cause less impact on the environment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In its form of IS levied on production (and not on extraction), the tax could be levied on industrialized mineral products, as well as on oil and gas derivatives. Just think, for example, about the hypothesis of using obsolete industrial technologies, with high emissions of carbon dioxide and equivalents, as well as other environmental pollutants, when there is technology available that allows the same production to be carried out with less impact on the environment and human health.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In other words, the problem is not the incidence itself on the extraction or production of mineral goods, oil and natural gas, but the&nbsp;<em>indiscriminate incidence&nbsp;<\/em>proposed by PLP 68.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3.2&nbsp;Inadequacy of the temporal criteria and corresponding calculation bases<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Furthermore, the problems related to the delimitation of the hypotheses of incidence of the IS in the referred project, specifically its temporal criteria, and, consequently, the corresponding calculation bases, should be pointed out. It will be seen that PLP 68, as approved by the Chamber, directly violates the constitutional rule of competence in this regard as well.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It was demonstrated that art. 153, VIII, of the Constitution, delimited the hypothesis of incidence of IS as the&nbsp;production, extraction, commercialization or import of goods and services&nbsp;, with economic content, which imply harm to health or the environment &#8211;&nbsp;<em>material criterion&nbsp;<\/em>; measured&nbsp;<em>at the time&nbsp;<\/em>of production, extraction, commercialization or import of goods and services &#8211;&nbsp;<em>temporal criterion&nbsp;<\/em>; throughout the national territory &#8211;&nbsp;<em>spatial criterion&nbsp;<\/em>. For this reason, the complementary law cannot deviate from these guidelines when determining the hypothesis of incidence or the calculation basis of the tax, which must confirm and measure the materiality of the tax, without deviating from the facts and moments provided for in the Constitution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, when analyzing PLP 68, one sees a total discrepancy with the rule of jurisdiction extracted from art. 153, VIII, of the Constitution. The project establishes as moments of occurrence of the generating fact: (1) the first commercialization of the asset; (2) the purchase at public auction; (3) the non-onerous transfer of extracted or produced mineral asset; (4) the incorporation of the asset into fixed assets; (5) the export of extracted or produced mineral asset; or (6) the consumption of the asset by the extractive producer or manufacturer; (7) the provision or payment of the service, whichever occurs first.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">None of these criteria conform to the rule of jurisdiction regarding industrial inputs. The Constitution restricted the temporal criteria: the production, extraction, marketing or import of goods that are harmful to health or the environment.&nbsp;<em>Auctioning, marketing, transferring, incorporating into assets and consuming&nbsp;<\/em>(industrial transformation) are not temporalities permitted by the constitutional text for industrial inputs. The consequence of this mistake is the election of the calculation bases.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first criterion refers to the first&nbsp;<em>sale of the asset&nbsp;<\/em>, for which the calculation basis is the sales value. This value represents the amount received in the first commercial transaction. The second criterion occurs in cases of&nbsp;<em>auction&nbsp;<\/em>, where the calculation basis is the&nbsp;<em>auction value&nbsp;<\/em>, i.e., the final value for which the asset was acquired at auction. The&nbsp;<em>non-onerous transfer of mineral assets is the third criterion. In this case, the reference value of the asset&nbsp;<\/em>is used as the calculation basis , stipulated based on market parameters, since there is no direct transaction value. An Executive Branch Act will define the methodology for calculating the&nbsp;<em>reference value&nbsp;<\/em>, based on quotations, indexes or prices in effect on the date of the triggering event, on commodity and futures exchanges, research agencies or government agencies. The fourth criterion is the&nbsp;<em>incorporation of the asset into fixed assets&nbsp;<\/em>. When the asset is incorporated into the company&#8217;s equity, the calculation basis becomes the accounting value of incorporation, which reflects the cost recorded for this addition to fixed assets. For the&nbsp;<em>export&nbsp;<\/em>and&nbsp;<em>consumption or industrial transformation&nbsp;<\/em>of mineral goods, the calculation basis is also the&nbsp;<em>reference value&nbsp;<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These temporal criteria and their respective calculation bases are not permitted by the Constitution. In the case of industrial inputs (mineral goods), the moment determined by the rule of jurisdiction for the occurrence of the generator is the&nbsp;<em>extraction&nbsp;<\/em>. Hence, the calculation basis of the IS must correspond, according to the Constitution, to the&nbsp;<em>market value of the extracted&nbsp;<\/em>product , that is, the&nbsp;<em>raw product&nbsp;<\/em>,&nbsp;<em>without any processing&nbsp;<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Intending to charge IS on the sale, non-onerous transfer, consumption or export of mineral goods means determining the occurrence of the taxable event&nbsp;<em>after extraction&nbsp;<\/em>(time defined by the Constitution), adopting a calculation basis that imputes&nbsp;<em>an untimely element&nbsp;<\/em>to the taxable event in the calculation of the tax.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">3.3 Unconstitutional mandate to tax exports<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">As a general rule, IS will not be levied on exports. However, this was expressly excepted in relation to mineral goods. PLP 68 determines the incidence of IS on mineral exports (art. 412, III,&nbsp;<em>b&nbsp;<\/em>), imposing the reference value calculation basis for this situation, i.e. the market value of the exported product.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Project also defined that, in&nbsp;<em>indirect exports&nbsp;<\/em>(via exporting commercial companies), the exporting commercial company will be responsible for collecting the IS that is not paid by the supplier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The current art. 153, VIII, \u00a76\u00ba of the Constitution provides that, when charged at the time of extraction, the tax will have a maximum rate of 1%&nbsp;<em>on the market value of the product&nbsp;<\/em>and will be levied&nbsp;<em>regardless of the destination of the extracted good&nbsp;<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Therefore, the question that arises is to know (1) what is \u201c&nbsp;<em>in extraction, the market value of the product&nbsp;<\/em>\u201d and (2) what does the authorization of incidence mean regardless of the destination of the extracted good, since \u00a76, item I, of art. 153 determines, as a general rule, the non-incidence of IS on exports.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first question was answered, above, by demonstrating that it is the market value of the raw mineral product, since the taxable event occurs at the time of extraction (before processing). In other words, in the case of the incidence of IS on extraction, all the elements of the tax obligation are established when the act of extracting the substance is verified.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regarding mineral exports, it was seen that&nbsp;\u00a76, item I, of art. 153, included by EC n\u00ba 132\/2023, establishes that the IS \u201c&nbsp;<em>shall not be levied on exports&nbsp;<\/em>nor on operations with electric energy and telecommunications\u201d. Its item VI, on the other hand, states that \u201cin extraction, the tax shall be charged&nbsp;<em>regardless of the destination&nbsp;<\/em>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The expression \u201cregardless of the destination\u201d cannot be interpreted as an exception to the general rule that IS is not levied on exports. This expression must be read in light of Article 152 of the Constitution, which prohibits establishing a tax difference between goods and services, of any nature, based on their origin&nbsp;<em>or destination&nbsp;<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In practical terms, the normative content of this rule implies that the IS cannot have different rates or calculation bases based on the origin or destination of products&nbsp;<em>in national territory&nbsp;<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In order for this rule to be interpreted as an exception to the general rule that the IS is not levied on exports, the text should be much clearer and more explicit regarding the collection of the tax in these cases. This would be, for example, the case of normative wording in which it is stated :&nbsp;<em>the rule of \u00a76, item I, of art. 153 (non-levy on exports) is inapplicable in the case of levies on acts of extraction.&nbsp;<\/em>Since this was not the wording adopted by the Constitution, preference should be given to the interpretation that most intensely concretizes the anti-discrimination rule provided for in art. 152 of the Constitution, making its applicability to the IS clear. Therefore, if the extracted product is intended for export, it will be subject to immunity from the IS, in accordance with \u00a76, item I, of art. 153.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The fact that the tax is levied at the time of extraction is not a reason to determine that, in this case, the export would be untimely to the taxable event, incapable of immunizing it. The interpretation of constitutional immunities must be broad and generous, giving it maximum effectiveness. Thus, allowing the incidence of IS on the extraction of a product that is exported implies, in practical terms, taxing the export, in violation of the constitutional guideline. In other words, there would be no difference between electing the export or extraction as the taxable event as the time criterion, from the perspective of this immunity rule. In both cases, the export of the product would be taxed if it were levied and it is for this reason that immunity also applies to the extraction of an exported product.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Regarding the&nbsp;<em>teleological interpretation&nbsp;<\/em>to maximize the effectiveness of the immunity rules, Min. Regina Helena Costa&nbsp;<a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftn5\"><sup>[5]<\/sup><\/a>rejects the \u201cliteral interpretation, intended to unduly narrow the limits of tax exemption\u201d, on the grounds that \u201cas a constitutional guarantee, the immunizing rule deserves to be interpreted&nbsp;<em>generously&nbsp;<\/em>.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In 2013, the Supreme Federal Court ruled on two Extraordinary Appeals filed by the Federal Union, which aimed to recognize the incidence of PIS and Cofins on revenues linked to export transactions: (i) revenues arising from active exchange rate variation \u2013 RE No. 627,815\/PR&nbsp;<a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftn6\"><sup>[6]<\/sup><\/a>; and ( ii ) revenues obtained from the transfer to third parties of ICMS credits accumulated due to exports \u2013 RE No. 606,107\/RS&nbsp;<a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftn7\"><sup>[7]<\/sup><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In both cases, the vote of Rapporteur Justice Rosa Weber prevailed in favor of the application of the immunity of art. 149, \u00a72\u00ba, I, of the Constitution, which covers&nbsp;<em>all&nbsp;<\/em>revenues arising from export activities,&nbsp;<em>even if indirectly&nbsp;<\/em>. This is due to the&nbsp;<em>teleological interpretation&nbsp;<\/em>that the STF has repeatedly attributed to tax immunities, in order to&nbsp;<em>maximize their potential for effectiveness&nbsp;<\/em>. See an excerpt from her vote in RE No. 627,815\/PR: \u201cthe case law of this Court is established by the adoption of an interpretative model that, when investigating the scope of the institute [immunity in exports],&nbsp;<em>maximizes the effectiveness of the constitutional norm&nbsp;<\/em>.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It should be noted that, for the STF, even a transaction that is not an export transaction (the transfer of ICMS credits in Brazil), but that is indirectly linked to export, should be exempted by the maximum effectiveness of the immunity. Likewise, this reasoning should be applied so that the extraction of exported mineral products is immune to the IS, as provided for in the Constitution.<\/p>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" style=\"color:#002c50\">4. Specific problems of PLP 68 regarding industrial inputs<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Despite the violations perpetrated by PLP 68 to the constitutional rule of IS jurisdiction, other specific problems must be demonstrated.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The first problem concerns the multi-phase nature of the IS, which, when combined with its cumulative nature, is a cause for concern. The inflationary effect is evident, at the base of the national economy. Even though the Constitution limits the incidence of the IS on mineral goods to 1% of the market value of the extracted product and the PLP has adopted a lower limit of 0.25%, there is still concern about the cascading incidence of the tax, without the right to credit in the chain.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Constitution establishes that the IS \u201cshall be levied only once&nbsp;<em>on the good or service&nbsp;<\/em>\u201d (art. 153, \u00a76\u00ba, II). The purpose of this rule is precisely to prevent multi-phase incidence, given the risk of inflation. However, despite this being the purpose, the wording of the provision could have been better. The&nbsp;<em>single incidence&nbsp;<\/em>on&nbsp;<em>the good&nbsp;<\/em>does not contemplate the risk that&nbsp;<em>this same good&nbsp;<\/em>, which is subject to taxation, will later be used as an input in the production&nbsp;<em>of another good,&nbsp;<\/em>which will, in turn, be subject to a new incidence of the IS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The incidence of IS on industrial inputs causes precisely this effect. Iron ore, coal, oil and gas, if taxed in accordance with PLP 68, will necessarily be used as inputs in the production of vehicles; vessels and aircraft; tobacco products ; alcoholic and sugary beverages. In fact, iron ore is an input for steel, used in the production of various assets required by the oil industry, such as seamless drilling pipes. Likewise, oil and its derivatives, in addition to natural gas, are inputs in the mineral extraction and processing process. In all these examples, there will be multiple phases , without the right to IS credit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The case of coal is even more serious, as it is an important energy input in Brazil, especially in scenarios of energy scarcity. Taxing it will imply an increase in tariffs\/prices for the entire national economy, in addition to causing the need for multiple phases due to the subsequent incidence of IS on the sectors covered by the project.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It would be better if PLP 68, more in line with the purpose of the single-phase rule provided for in art. 153, \u00a76\u00ba, II, of the Constitution, than with its not-so-well-written text, resolved the problem. It would suffice to determine that goods or services produced or provided through the acquisition of inputs that have been taxed by IS are not subject to the new incidence.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The second problem concerns aspects of coal. There is a lack of clarity as to whether coal was treated as a mineral good. This is because, although it is clearly a mineral good by nature, according to PLP 68, mineral goods are only the products listed in its Annex XVII, which includes NCMs 2601; 2709.00.10; 2711.11.00; and 2711.21.00. The NCMs for coal, in turn, are 2701; 2702; 2703; and 2704. 1.1. The consequence of this lack of clarity is that the maximum rate of 0.25% may not apply to coal (art. 419, \u00a72\u00ba). Furthermore, the rule that limits the rate to 0.25% refers to \u201c&nbsp;<em>extracted mineral goods&nbsp;<\/em>\u201d. This can be interpreted as not applicable to&nbsp;<em>imported mineral goods&nbsp;<\/em>, which would violate the equal tax treatment between national and imported products.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There is also a lack of clarity regarding the scope of the term mineral coal, which encompasses different types of product: anthracite and bituminous (&nbsp;<em>hard coal&nbsp;<\/em>); sub-bituminous (&nbsp;<em>brown coal); coal&nbsp;<\/em>); lignite (&nbsp;<em>brown coal&nbsp;<\/em>); and peat (&nbsp;<em>peat&nbsp;<\/em>).&nbsp;<em>Hard coal&nbsp;<\/em>used in steelmaking and metallurgy has much more beneficial environmental properties than other types of coal&nbsp;<a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftn8\"><sup>[8]<\/sup><\/a>. Therefore, it would be reasonable for PLP 68 to exclude the incidence of IS on this type of coal or to treat it in a more beneficial way than other types.<\/p>\n\n\n\n<h3 class=\"has-text-color wp-block-heading\" style=\"color:#002c50\">5. Conclusion<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The&nbsp;<em>final report&nbsp;<\/em>of the PLP 68 Working Group of the Senate&#8217;s Economic Affairs Committee (CAE), which proposes the&nbsp;<em>elimination of the incidence of the Selective Tax on the extraction or export of all mineral goods, with the exception of coal&nbsp;<\/em>, makes it timely to reflect further on the IS regarding industrial inputs.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As demonstrated, there are many points for improvement in PLP 68 regarding IS on mineral goods, under penalty of legal uncertainty, inflationary effect and more tax disputes before the Judiciary.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is hoped that the debate on the subject can be deepened, for the benefit of the competitiveness of the national industry and for the benefit of the end consumer, who may be called upon to pay the price of a law that deserves repairs.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-dots\"\/>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftnref1\"><sup>[1]<\/sup><\/a>LARENZ, Karl.&nbsp;<em>Methodology of the Science of Law&nbsp;<\/em>. Lisbon: Calouste Gulbenkian Foundation, 1997, p. 427 et seq.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftnref2\"><sup>[2]<\/sup><\/a>Stefano Bertea states that a legal system will be coherent if all its components fit into a global systemic coherence (&nbsp;<em>global systemic). coherence&nbsp;<\/em>), or, if the phenomenon is partial, there will be local systemic coherence (&nbsp;<em>local systemic coherence&nbsp;<\/em>).&nbsp;BERTEA, Stefano. The arguments from coherence.&nbsp;<em>Oxford Journal of Legal Studies&nbsp;<\/em>, vol. 25, p. 371, 2005.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftnref3\"><sup>[3]<\/sup><\/a>CARVALHO, Paulo de Barros.&nbsp;<em>Theory of tax norms&nbsp;<\/em>.&nbsp;5th ed. S\u00e3o Paulo: Quartier Latin, 2009. p. 196.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftnref4\"><sup>[4]<\/sup><\/a>ATALIBA, Geraldo.&nbsp;<em>Tax incidence hypothesis&nbsp;<\/em>. 6th ed. p. 198-199.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftnref5\"><sup>[5]<\/sup><\/a>COSTA, Regina Helena.&nbsp;<strong>Tax Immunities: theory and analysis of the jurisprudence of the STF&nbsp;<\/strong>. 2nd Ed., S\u00e3o Paulo: Malheiros, 2006, p. 115-116.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftnref6\"><sup>[6]<\/sup><\/a>RE 627815, Rapporteur: Min. ROSA WEBER, Full Court, tried on 05\/23\/2013, ELECTRONIC JUDGMENT GENERAL REPERCUSSION &#8211; MERITS DJe-192 DISCLOSED 09\/30\/2013 PUBLISHED 10\/01\/2013.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftnref7\"><sup>[7]<\/sup><\/a>RE 606107, Rapporteur: Min. ROSA WEBER, Full Court, tried on 05\/22\/2013, ELECTRONIC JUDGMENT GENERAL REPERCUSSION &#8211; MERITS DJe-231 DISCLOSED 11\/22\/2013 PUBLISHED 11\/25\/2013.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/0A59D9F7-9232-4151-9E0E-DAE15F851807#_ftnref8\"><sup>[8]<\/sup><\/a>\u201c&nbsp;<em>Brown coal \u2014 aka Lignite \u2014 mining is expanding in Europe [&#8230;]. Burning lignite generates more CO2 emissions than hard coal, and between three and seven times more than gas&nbsp;<\/em>.\u201d See &lt;&lt; https:\/\/www.volker-quaschning.de\/datserv\/CO2-spez\/index_e.php &gt;&gt;; &lt;&lt; https:\/\/unearthed.greenpeace.org\/2014\/08\/28\/five-reasons-expanding-brown-coal-mines-might-problem\/ &gt;&gt;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>[English version below] Paulo Hon\u00f3rio de Castro J\u00fanior S\u00f3cio na William Freire Advogados. Mestre em Direito pela USP e pela UFMG. Professor. Presidente do IMDT.Partner at William Freire Advogados. Master in Law from USP and UFMG. Professor. President of IMDT. 1. Introdu\u00e7\u00e3o O Projeto de Lei Complementar n. 68\/2024 (PLP 68), aprovado na C\u00e2mara e [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":27233,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-27231","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/27231","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=27231"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/27231\/revisions"}],"predecessor-version":[{"id":172489,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/27231\/revisions\/172489"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=27231"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=27231"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=27231"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}