Source: http://aplicacao.sefaz.go.gov.br/perguntaresposta/problema_popup.php?cod_problema=2987&cod_grupo=4&cod_divisao=7&cod_assunto=&cod_item=
Timestamp: 2019-03-26 10:30:10+00:00
Document Index: 11665104

Matched Legal Cases: ['Artigo 6', 'artigo 109', 'artigo 6', 'artigo 51', 'Artigo 6', 'artigo 109', 'artigo 6', 'artigo 6', 'artigo 51']

Pergunta - 2987
Crédito de energia elétrica/Panificadora.
PARECER Nº 394/2016-GTRE/CS
Nestes autos, a Gerência de Auditoria de Varejo e Serviços desta Secretaria de Estado de Fazenda solicita a anulação do Parecer nº 243/2015-GTRE, o qual concluiu que a Empresa R2 Comércio de Alimentos e Bebidas Ltda, CNPJ: nº 11.169.421/0002-48 e IE: nº 10.484.212-1, por ter como atividade principal (predominante) a fabricação de produtos de padaria e confeitaria (CNAE 1091-1/02), faz jus ao direito de aproveitamento de crédito relativo à entrada de energia elétrica no estabelecimento e da isenção prevista no Artigo 6º, inciso XCII do Anexo IX do RCTE-GO, para tanto, apresenta os seguintes argumentos:
1 – Foi constatado que, de acordo com levantamentos fiscais (anexados aos autos) em que foram analisadas NFE-s de saída do contribuinte referente aos períodos de 2013, 2014, 2015 e 2016 (neste último, de janeiro a maio), que a principal atividade econômica exercida pela empresa em questão é de venda de mercadorias que foram adquiridas prontas e acabadas (atividade comercial), diferentemente daquela declarada no ato de seu cadastramento;
2 – Considerando que a declaração, quando da Inscrição Estadual, foi inverídica, esta (declaração) não pode produzir nenhum efeito;
3 – A Administração Pública no exercício da autotutela tem o dever de rever os atos eivados de vícios.
Para análise do pleito, transcrevemos abaixo trechos do Parecer nº 243/2015-GTRE:
“Apenas a título de informação, tem-se que a Instrução Normativa RFB nº 1071/2010, artigo 109-D, inciso XXV, define que a panificação quando constituir atividade econômica autônoma, assim considerada a que não constitua parte de atividade econômica mais abrangente, ainda que sejam comercializados outros produtos no mesmo estabelecimento, é considerada atividade de indústria.
Considerando que a consulente está enquadrada com código de atividade econômica de indústria, conforme extrato do cadastro estadual, tendo como atividade principal a fabricação de produtos de padaria e confeitaria com predominância de produção própria, entendemos que a mesma faz jus ao aproveitamento de créditos de ICMS referente à entrada de energia elétrica no estabelecimento, podendo se creditar do valor do ICMS destacado na Nota Fiscal/Conta de Energia, modelo 6.
No que se refere a isenção prevista no artigo 6º, inciso XCII, do Anexo IX do RCTE que diz:
XCII - relativamente à aplicação do diferencial de alíquotas na aquisição interestadual de bem, exceto veículo automotor de transporte de passageiro ou de carga e de passeio, inclusive motocicleta, destinado ao ativo imobilizado de estabelecimento industrial, exceto o gerador de energia elétrica, e agropecuário, vedada sua utilização, dentro de 24 (vinte e quatro) meses contados a partir da data de aquisição do bem, em atividades alheias à do estabelecimento, inclusive locação empréstimo, ou alienação, a qualquer título (Lei nº 13.453/99, art. 2º, IV);
Observado o descrito acima e as exceções expressas no dispositivo que concede a isenção, somos da opinião que a consulente como empresa cadastrada no ramo industrial tem direito a referida isenção”.
Observa-se acima (em destaque) que a situação fática em que se fundamentou as conclusões do referido Parecer foi de que a Empresa R2 Comércio de Alimentos e Bebidas Ltda tem como atividade econômica principal o ramo industrial (conforme espelho cadastral). Tendo em conta os relatórios trazidos aos autos pela Gerência de Auditoria de Varejo e Serviços, os quais, demonstram, de forma clara, que a citada empresa de fato tem como atividade principal o comércio de mercadorias, entendemos que o Parecer nº 243/2015-GTRE fica prejudicado em seu inteiro teor, uma vez que se fundamentou em um fato/situação inexistente.
Assim, fica configurada a ocorrência de vício do ato administrativo, em razão da inexistência de motivo, o que se verifica quando a matéria de fato ou direito, em que se fundamentou o ato, é materialmente inexistente ou juridicamente inadequada ao resultado obtido, devendo este (ato administrativo) ser anulado pela Administração Pública.
Deste modo, invocamos os artigos 53 e 54 da Lei nº 13.800/2001, para sugerirmos a nulidade dos efeitos, desde o início (ex tunc), do Parecer nº 243/2015-GTRE para a Empresa R2 Comércio de Alimentos e Bebidas Ltda, IE: 10.484.212-1, em virtude deste (Parecer) ter se fundamentado em informações incorretas prestadas pelo contribuinte quando do cadastramento no Estado de Goiás. Por fim, sugerimos que o contribuinte interessado (Empresa R2 Comércio de Alimentos e Bebidas Ltda, IE: 10.484.212-1) seja notificado a, no prazo de 20 dias, adotar os seguintes procedimentos:
Ambos os recolhimentos (se for o caso), poderão ser realizados na forma do § 1º, do artigo 51, da Lei 16.469/09.
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UnhideWhenUsed="true" Name="List Number 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 5" /> <w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Closing" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Signature" /> <w:LsdException Locked="false" Priority="0" SemiHidden="true" UnhideWhenUsed="true" Name="Default Paragraph Font" /> <w:LsdException Locked="false" Priority="0" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text" /> <w:LsdException Locked="false" Priority="0" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text Indent" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 5" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Message Header" /> <w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Salutation" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Date" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text First Indent" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text First Indent 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Note Heading" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text 2" /> <w:LsdException Locked="false" 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<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 8" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 4" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 5" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 6" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 7" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 8" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Contemporary" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Elegant" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Professional" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Subtle 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Subtle 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 1" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 2" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 3" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Balloon Text" /> <w:LsdException Locked="false" Priority="39" Name="Table Grid" /> <w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Theme" /> <w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text" /> <w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading" /> <w:LsdException Locked="false" Priority="61" Name="Light List" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2" /> <w:LsdException Locked="false" 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Name="Quote" /> <w:LsdException Locked="false" Priority="30" QFormat="true" Name="Intense Quote" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 2" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 3" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 4" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid 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Name="Colorful List Accent 5" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5" /> <w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6" /> <w:LsdException Locked="false" Priority="61" Name="Light List Accent 6" /> <w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6" /> <w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6" /> <w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6" /> <w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6" /> <w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6" /> <w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6" /> <w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6" /> <w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6" /> <w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6" /> <w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6" /> <w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6" /> <w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6" /> <w:LsdException Locked="false" Priority="19" QFormat="true" Name="Subtle Emphasis" /> <w:LsdException Locked="false" Priority="21" QFormat="true" Name="Intense Emphasis" /> <w:LsdException Locked="false" Priority="31" QFormat="true" Name="Subtle Reference" /> <w:LsdException Locked="false" Priority="32" QFormat="true" Name="Intense Reference" /> <w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title" /> <w:LsdException Locked="false" Priority="37" SemiHidden="true" UnhideWhenUsed="true" Name="Bibliography" /> <w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="TOC Heading" /> <w:LsdException Locked="false" Priority="41" Name="Plain Table 1" /> <w:LsdException Locked="false" Priority="42" Name="Plain Table 2" /> <w:LsdException Locked="false" Priority="43" Name="Plain Table 3" /> <w:LsdException Locked="false" Priority="44" Name="Plain Table 4" /> <w:LsdException Locked="false" Priority="45" Name="Plain Table 5" /> <w:LsdException Locked="false" Priority="40" Name="Grid Table Light" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 1" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 1" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 1" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 2" /> <w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2" /> <w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2" /> <w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2" /> <w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2" /> <w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 2" /> <w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 2" /> <w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light 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Priority="51" Name="List Table 6 Colorful Accent 6" /> <w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 6" /> </w:LatentStyles> </xml><![endif]--><!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabela normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman",serif;} </style> <![endif]--></p> <h2 style="margin-top:6.0pt;margin-right:0cm;margin-bottom:0cm; margin-left:0cm;margin-bottom:.0001pt;text-align:center;text-indent:0cm; mso-list:l0 level2 lfo1;tab-stops:0cm" align="center"><span style="font-size:13.0pt">PARECER N&ordm; 394/2016-GTRE/CS</span><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif;mso-bidi-font-family: &quot;Times New Roman&quot;"> <br /> </span></h2> <p class="MsoNormal" style="text-align:center;page-break-after:avoid" align="center"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif;mso-bidi-font-family: &quot;Times New Roman&quot;">&nbsp;</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;tab-stops:0cm"><span style="font-size:13.0pt;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: Arial;mso-fareast-language:AR-SA">Nestes autos, a Ger&ecirc;ncia de Auditoria de Varejo e Servi&ccedil;os desta Secretaria de Estado de Fazenda solicita a anula&ccedil;&atilde;o do Parecer n&ordm; 243/2015-GTRE, o qual concluiu que a Empresa R2 Com&eacute;rcio de Alimentos e Bebidas Ltda, CNPJ: n&ordm; 11.169.421/0002-48 e IE: n&ordm; 10.484.212-1, por ter como atividade principal (predominante) a fabrica&ccedil;&atilde;o de produtos de padaria e confeitaria (CNAE 1091-1/02), faz jus ao direito de aproveitamento de cr&eacute;dito relativo &agrave; entrada de energia el&eacute;trica no estabelecimento e da isen&ccedil;&atilde;o prevista no Artigo 6&ordm;, inciso XCII do Anexo IX do RCTE-GO, para tanto, apresenta os seguintes argumentos:</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;tab-stops:0cm"><span style="font-size:13.0pt;mso-bidi-font-family:Arial;color:black">1 &ndash; Foi constatado que, de acordo com levantamentos fiscais (anexados aos autos) em que foram analisadas NFE-s de sa&iacute;da do contribuinte referente aos per&iacute;odos de 2013, 2014, 2015 e 2016 (neste &uacute;ltimo, de janeiro a maio), que a principal atividade econ&ocirc;mica exercida pela empresa em quest&atilde;o &eacute; de venda de mercadorias que foram adquiridas prontas e acabadas (atividade comercial), diferentemente daquela declarada no ato de seu cadastramento;</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;tab-stops:0cm"><span style="font-size:13.0pt;mso-bidi-font-family:Arial;color:black">2 &ndash; Considerando que a declara&ccedil;&atilde;o, quando da Inscri&ccedil;&atilde;o Estadual, foi inver&iacute;dica, esta (declara&ccedil;&atilde;o) n&atilde;o pode produzir nenhum efeito;</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;tab-stops:0cm"><span style="font-size:13.0pt;mso-bidi-font-family:Arial;color:black">3 &ndash; A Administra&ccedil;&atilde;o P&uacute;blica no exerc&iacute;cio da autotutela tem o dever de rever os atos eivados de v&iacute;cios.</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;tab-stops:0cm"><span style="font-size:13.0pt;mso-bidi-font-family:Arial;color:black">Para an&aacute;lise do pleito, transcrevemos abaixo trechos do Parecer n&ordm; 243/2015-GTRE:</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:70.9pt;margin-bottom:.0001pt;text-indent:0cm;line-height:12.0pt; mso-line-height-rule:exactly;tab-stops:0cm"><span style="mso-bidi-font-size: 12.0pt;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:Arial; mso-fareast-language:AR-SA">&ldquo;Apenas a t&iacute;tulo de informa&ccedil;&atilde;o, tem-se que a Instru&ccedil;&atilde;o Normativa RFB n&ordm; 1071/2010, artigo 109-D, inciso XXV, define que a panifica&ccedil;&atilde;o quando constituir atividade econ&ocirc;mica aut&ocirc;noma, <b style="mso-bidi-font-weight:normal">assim considerada a que n&atilde;o constitua parte de atividade econ&ocirc;mica mais abrangente</b>, ainda que sejam comercializados outros produtos no mesmo estabelecimento, &eacute; considerada atividade de ind&uacute;stria.</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:70.9pt;margin-bottom:.0001pt;text-indent:0cm;line-height:12.0pt; mso-line-height-rule:exactly;tab-stops:0cm"><span style="mso-bidi-font-size: 12.0pt;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:Arial; mso-fareast-language:AR-SA">Considerando que a consulente est&aacute; enquadrada com c&oacute;digo de atividade econ&ocirc;mica de ind&uacute;stria, conforme extrato do cadastro estadual, <b style="mso-bidi-font-weight:normal">tendo como atividade principal</b> a fabrica&ccedil;&atilde;o de produtos de padaria e confeitaria com predomin&acirc;ncia de produ&ccedil;&atilde;o pr&oacute;pria, entendemos que a mesma faz jus ao aproveitamento de cr&eacute;ditos de ICMS referente &agrave; entrada de energia el&eacute;trica no estabelecimento, podendo se creditar do valor do ICMS destacado na Nota Fiscal/Conta de Energia, modelo 6.</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:70.9pt;margin-bottom:.0001pt;text-indent:0cm;line-height:12.0pt; mso-line-height-rule:exactly;tab-stops:0cm"><span style="mso-bidi-font-size: 12.0pt;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family:Arial; mso-fareast-language:AR-SA">[...]</span></p> <p class="MsoBodyTextIndent" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:70.9pt;margin-bottom:.0001pt;text-align:justify;text-indent: 0cm;line-height:12.0pt;mso-line-height-rule:exactly;mso-pagination:none; mso-hyphenate:auto"><span style="font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif; font-style:normal">No que se refere a isen&ccedil;&atilde;o prevista no artigo 6&ordm;, inciso XCII, do Anexo IX do RCTE que diz:</span></p> <p class="ParNormal" style="margin-left:70.9pt;text-indent:0cm;line-height:12.0pt; mso-line-height-rule:exactly"><b style="mso-bidi-font-weight:normal"><span style="font-size:12.0pt;mso-bidi-font-family:Arial">Art. 6&ordm; </span></b><span style="font-size:12.0pt;mso-bidi-font-family:Arial">S&atilde;o isentos do ICMS:</span></p> <p class="ParNormal" style="margin-left:70.9pt;text-indent:0cm;line-height:12.0pt; mso-line-height-rule:exactly"><a name="A6XCII"><span style="font-size:12.0pt; mso-bidi-font-family:Arial">XCII - relativamente &agrave; aplica&ccedil;&atilde;o do diferencial de al&iacute;quotas na aquisi&ccedil;&atilde;o interestadual de bem, exceto ve&iacute;culo automotor de transporte de passageiro ou de carga e de passeio, inclusive motocicleta, destinado ao ativo imobilizado de <b style="mso-bidi-font-weight:normal">estabelecimento industrial</b>, exceto o gerador de energia el&eacute;trica, e agropecu&aacute;rio, vedada sua utiliza&ccedil;&atilde;o, dentro de 24 (vinte e quatro) meses contados a partir da data de aquisi&ccedil;&atilde;o do bem, em atividades alheias &agrave; do estabelecimento, inclusive loca&ccedil;&atilde;o empr&eacute;stimo, ou aliena&ccedil;&atilde;o, a qualquer t&iacute;tulo (</span></a><a href="../../Leis/L_13453.doc"><span style="mso-bookmark:A6XCII"><span style="font-size:12.0pt;mso-bidi-font-family:Arial">Lei n&ordm; 13.453/99</span></span></a><span style="mso-bookmark:A6XCII"><span style="font-size:12.0pt;mso-bidi-font-family:Arial">, art. 2&ordm;, IV);</span></span></p> <p>&nbsp;</p> <p class="MsoBodyTextIndent" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:70.9pt;margin-bottom:.0001pt;text-align:justify;text-indent: 0cm;line-height:12.0pt;mso-line-height-rule:exactly"><span style="font-size: 12.0pt;font-family:&quot;Arial&quot;,sans-serif;font-style:normal">[...]</span></p> <p class="MsoBodyTextIndent" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:70.9pt;margin-bottom:.0001pt;text-align:justify;text-indent: 0cm;line-height:12.0pt;mso-line-height-rule:exactly"><span style="font-size: 12.0pt;font-family:&quot;Arial&quot;,sans-serif;font-style:normal">Observado o descrito acima e as exce&ccedil;&otilde;es expressas no dispositivo que concede a isen&ccedil;&atilde;o, somos da opini&atilde;o que a consulente <b style="mso-bidi-font-weight:normal">como empresa cadastrada no ramo industrial</b> tem direito a referida isen&ccedil;&atilde;o&rdquo;</span><span style="font-size:12.0pt;font-family:&quot;Arial&quot;,sans-serif">.</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;tab-stops:0cm"><span style="font-size:13.0pt;mso-bidi-font-family:Arial;color:black"><span style="mso-spacerun:yes">&nbsp;</span>Observa-se acima (em destaque) que a situa&ccedil;&atilde;o f&aacute;tica em que se fundamentou as conclus&otilde;es do referido Parecer foi de que a Empresa R2 Com&eacute;rcio de Alimentos e Bebidas Ltda tem como atividade econ&ocirc;mica principal o ramo industrial (conforme espelho cadastral). Tendo em conta os relat&oacute;rios trazidos aos autos pela Ger&ecirc;ncia de Auditoria de Varejo e Servi&ccedil;os, os quais, demonstram, de forma clara, que a citada empresa de fato tem como atividade principal o com&eacute;rcio de mercadorias, entendemos que o Parecer </span><span style="font-size:13.0pt;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: Arial;mso-fareast-language:AR-SA">n&ordm; 243/2015-GTRE fica prejudicado em seu inteiro teor, uma vez que se fundamentou em um fato/situa&ccedil;&atilde;o inexistente.</span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;tab-stops:0cm"><span style="font-size:13.0pt;mso-fareast-font-family:&quot;Times New Roman&quot;;mso-bidi-font-family: Arial;mso-fareast-language:AR-SA">Assim, fica configurada a ocorr&ecirc;ncia de v&iacute;cio do ato administrativo, em raz&atilde;o da inexist&ecirc;ncia de motivo, o que se verifica quando a <b style="mso-bidi-font-weight:normal">mat&eacute;ria de fato</b> ou direito, <b style="mso-bidi-font-weight:normal">em que se fundamentou o ato, &eacute; materialmente inexistente</b> ou juridicamente inadequada ao resultado obtido, devendo este (ato administrativo) ser anulado pela Administra&ccedil;&atilde;o P&uacute;blica.</span></p> <p class="MsoBodyTextIndent" style="mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:justify;text-indent:70.9pt;mso-line-height-alt:12.0pt"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif;font-style:normal">Deste modo, invocamos os artigos 53 e 54 da Lei n&ordm; 13.800/2001, para sugerirmos a nulidade dos efeitos, desde o in&iacute;cio (</span><span style="font-size:13.0pt; font-family:&quot;Arial&quot;,sans-serif">ex tunc</span><span style="font-size:13.0pt; font-family:&quot;Arial&quot;,sans-serif;font-style:normal">), do Parecer n&ordm; 243/2015-GTRE para a <span style="color:black">Empresa R2 Com&eacute;rcio de Alimentos e Bebidas Ltda</span>, IE: 10.484.212-1, em virtude deste (Parecer) ter se fundamentado em informa&ccedil;&otilde;es incorretas prestadas pelo contribuinte quando do cadastramento no Estado de Goi&aacute;s. Por fim, sugerimos que o contribuinte interessado (<span style="color:black">Empresa R2 Com&eacute;rcio de Alimentos e Bebidas Ltda, IE: 10.484.212-1</span></span><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif; color:black">) </span><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif; color:black;font-style:normal">seja notificado a, no prazo de 20 dias, adotar os seguintes procedimentos:</span></p> <p class="MsoBodyTextIndent" style="mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:justify;text-indent:70.9pt;mso-line-height-alt:12.0pt"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif;color:black;font-style: normal">1 - Estornar eventuais cr&eacute;ditos de ICMS apropriados em raz&atilde;o do consumo de energia el&eacute;trica, resultando saldo devedor, dever&aacute; proceder ao recolhimento do imposto devido; </span></p> <p class="MsoBodyTextIndent" style="mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:justify;text-indent:70.9pt;mso-line-height-alt:12.0pt"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif;color:black;font-style: normal">2 - Efetuar os pagamentos do ICMS diferencial de al&iacute;quotas porventura n&atilde;o recolhido em decorr&ecirc;ncia da utiliza&ccedil;&atilde;o indevida da isen&ccedil;&atilde;o prevista no artigo 6&ordm;, inciso XCII, do anexo IX, do RCTE. </span></p> <p class="MsoBodyTextIndent" style="mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;text-align:justify;text-indent:70.9pt;mso-line-height-alt:12.0pt"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif;color:black;font-style: normal">Ambos os recolhimentos (se for o caso), poder&atilde;o ser realizados na forma do &sect; 1&ordm;, do artigo 51, da Lei 16.469/09. </span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;tab-stops:0cm"><span style="font-size:13.0pt;mso-bidi-font-family:Arial;color:black"><span style="mso-spacerun:yes">&nbsp;</span><span style="mso-spacerun:yes">&nbsp;</span><span style="mso-spacerun:yes">&nbsp;</span></span></p> <p class="Textoacordo" style="margin-top:6.0pt;margin-right:0cm;margin-bottom: 0cm;margin-left:0cm;margin-bottom:.0001pt;tab-stops:0cm"><span style="font-size:13.0pt;mso-bidi-font-family:Arial">&Eacute; o parecer.</span></p> <p class="MsoNormal" style="margin-top:6.0pt;margin-right:0cm; margin-bottom:0cm;margin-left:35.4pt;margin-bottom:.0001pt;text-align:right; text-indent:70.9pt;mso-pagination:none" align="right"><span style="font-size:13.0pt; font-family:&quot;Arial&quot;,sans-serif">&nbsp;</span></p> <p class="MsoNormal" style="margin-top:6.0pt;margin-right:0cm; margin-bottom:0cm;margin-left:35.4pt;margin-bottom:.0001pt;text-align:right; text-indent:70.9pt;mso-pagination:none" align="right"><span style="font-size:13.0pt; font-family:&quot;Arial&quot;,sans-serif">Goi&acirc;nia, 30 de setembro de<span style="mso-spacerun:yes">&nbsp; </span>2016.</span></p> <p class="MsoNormal" style="text-indent:71.25pt"><span style="font-size:13.0pt; font-family:&quot;Arial&quot;,sans-serif">&nbsp;</span></p> <p class="MsoNormal" style="text-indent:71.25pt"><span style="font-size:13.0pt; font-family:&quot;Arial&quot;,sans-serif">&nbsp;</span></p> <p class="MsoNormal" style="text-indent:71.25pt"><span style="font-size:13.0pt; font-family:&quot;Arial&quot;,sans-serif">&nbsp;</span></p> <p class="MsoNormal" style="text-align:center;text-indent:71.25pt" align="center"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif">&nbsp;</span></p> <p class="MsoNormal" style="text-align:center;text-indent:71.25pt" align="center"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif">&Aacute;LVARO CIRO SANTOS JUNIOR</span></p> <p class="MsoNormal" style="text-align:center;text-indent:71.25pt" align="center"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif">Assessor Tribut&aacute;rio</span></p> <p class="MsoNormal"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif">&nbsp;</span></p> <p class="MsoNormal"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif">&nbsp;</span></p> <p class="MsoNormal"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif">Aprovado:</span></p> <p class="MsoNormal" style="text-align:center" align="center"><span style="font-size:13.0pt;font-family:&quot;Arial&quot;,sans-serif"><span style="mso-spacerun:yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>GENER OTAVIANO SILVA</span></p> <p class="MsoBodyText" style="text-align:center" align="center"><span style="font-size:13.0pt;mso-bidi-font-family:Arial"><span style="mso-spacerun:yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span>Portaria n&ordm; 04/2015-GTRE</span></p> <p class="Pargrafo1" style="text-align:center;text-indent:54.15pt" align="center"><span style="mso-bidi-font-size:12.0pt">&nbsp;</span></p> <p class="MsoNormal"><span style="font-family:&quot;Arial&quot;,sans-serif;mso-bidi-font-family: &quot;Times New Roman&quot;"><span style="mso-spacerun:yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span><span style="mso-spacerun:yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span></span></p> <p class="MsoNormal" style="text-align:center;mso-pagination:none" align="center">&nbsp;</p> <p>&nbsp;</p>