Em decisão liminar, STF diz que incide ICMS sobre fabricação de embalagens
Autor: Beatriz Veríssimo de Sena | Publicado: 2011-04-15T14:34:00-07:00

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Em decisão unânime no dia 13/04/2011, nos autos da Ação Direta de Inconstitucionalidade (ADI) 4389, ajuizada na Corte pela Associação Brasileira de Embalagens (ABRE), o Plenário do Supremo Tribunal Federal (STF) suspendeu a eficácia do subitem 13.05 da lista anexa à Lei Complementar (LC) n° 116/2003, que classificava a atividade de fabricação de embalagens como serviço tributável pelo ISS (Imposto sobre Serviços de Qualquer Natureza).



De acordo com o STF, incide ICMS (Imposto sobre Circulação de Mercadorias e Serviços) sobre as atividades de composição gráfica, fotocomposição, clicheria, litografia e fotolitografia na fabricação de embalagens, e não o ISS (Imposto Sobre Serviços de Qualquer Natureza). O ISS não incide sobre a produção de embalagens porque o trabalho gráfico, nesse caso, seria apenas uma etapa do processo de circulação mercantil. Por outro lado, as embalagens seriam insumos do processo produtivo de outras mercadorias, tributável pelo ICMS.Em seu voto, o Min. Joaquim Barbosa, relator da ADI,&nbsp; afirmou que “Em casos anteriores, o STF decidiu que os serviços gráficos por encomenda estão sujeitos ao ISS, mas os produtos gráficos dos quais resultassem produtos colocados indistintamente no comércio, com características quase uniformes, sofreriam a incidência do ICMS”. Ao concordar com o relator, a Min. Ellen Gracie lembrou que o ISS e o ICMS são excludentes, conforme determina a Constituição Federal. Para a Ministra, a embalagem faz parte do produto que será posto em circulação no comércio, atraindo, portanto, a incidência do ICMS. Segundo ela, ao contratar empresa para confecção das embalagens, o objeto do contrato é a entrega dessas embalagens. As informações impressas nas embalagens seriam apenas etapas desse processo produtivo, insuficientes para caracterizarem, por si só, atividade autônoma e, portanto, serviço tributável pelo ISS. O Min. Luiz Fux ainda acrescentou que a embalagem encomendada pelo produtor da mercadoria final seria espécie de insumo. A decisão é favorável aos fabricantes de embalagem na medida em que determina a tributação de sua atividade por meio de imposto (ICMS) não cumulativo. Assim, sobre o ICMS pago serão gerados créditos tributários compensáveis, o que não ocorria com o ISS. Ademais, ainda que proferido em sede liminar,&nbsp; acórdão do STF trará mais segurança jurídica sobre a questão, evitando duplo lançamento (de ISS e ICMS) sobre a mesma atividade de produção de embalagens.