OAB APRESENTA SUGESTÕES AO CÓDIGO DE DEFESA DO CONTRIBUINTE
Autor: Carlos Golgo | Publicado: 2013-05-02T10:50:00-07:00

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O presidente nacional da Ordem dos
Advogados do Brasil (OAB), Marcus Vinicius Furtado, enviou ao deputado
Guilherme Campos (PSD-SP), relator do Projeto de Lei 2.557 de 2011, que
institui o Código de Defesa do Contribuinte, as sugestões da advocacia
brasileira à matéria, em tramitação na Comissão de Finanças e Tributação da
Câmara. As propostas foram elaboradas pelo procurador especial de Direito
Tributário do Conselho Federal, Luiz Gustavo Antônio Silva Bichara. No
entendimento da OAB, é imprescindível adequar o PL 2557/2011, principalmente no
tocante à abrangência do Código, uma vez que a União está limitada a
estabelecer normas gerais, que, em matéria tributária, estão sujeitas à lei
complementar. Segundo a análise feita pelo Conselho Federal, alguns artigos do
projeto mencionam a aplicação nacional das novas normas – artigo 4, inciso II,
que inclui as repartições dos estados e municípios – e outros restringem a
aplicação ao âmbito federal – defesa oral apenas na Delegacia de Julgamento da
Receita Federal. Outra proposta da OAB é incluir no texto do PL o princípio da
duração razoável do processo, sanções para o não cumprimento do prazo de 360
dias previsto na legislação federal para que seja proferida decisão
administrativa, previsão expressa para o agendamento de audiências com as
autoridades fiscais e a garantia do livre exercício do direito de petição
independentemente do prévio agendamento de senha. A entidade sugere também que
seja excluída do projeto do Código a previsão de que a faculdade de corrigir
obrigação tributária depende de prévia autorização do fisco. Ainda de acordo
com a OAB, o PL 2557/2011 deve estabelecer a vedação à apreensão de bens e
mercadorias como meio coercitivo de cobrança de tributos, salvo nas hipóteses
expressamente previstas em lei. O projeto que institui o Código de Defesa do
Contribuinte foi apresentado pelo deputado Laércio Oliveira (PR-SE), com
objetivo de promover a harmonia na relação entre o fisco e o contribuinte,
prevenir e reparar os danos causados pelo abuso de poder das autoridades
fiscais e assegurar a aplicabilidade dos direitos e garantias fundamentais, a
eficaz e adequada prestação de serviços aos contribuintes, e o regular
exercício da fiscalização. (Notícas da OAB de 30/04/2013)