STJ: incidência de ISSQN sobre operação realizada na Bolsa de Mercadoria e Futuros - BM&F
Autor: Alex Gottlob | Publicado: 2014-10-17T04:21:00-07:00

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TRIBUTÁRIO.
RECURSO ESPECIAL. AUSÊNCIA DE VIOLAÇÃO AO ART. 535.

EXECUÇÃO
FISCAL. ISS. OBJETO DA ATIVIDADE REALIZADA ERA MERCADORIA E NÃO TÍTULOS
FINANCEIROS. REVISÃO DESSA PREMISSA FIRMADA PELO ACÓRDÃO DE ORIGEM.
IMPOSSIBILIDADE. SÚMULA 7/STJ. AGRAVO REGIMENTAL NÃO PROVIDO.

1.
Não havendo no acórdão recorrido omissão, obscuridade ou contradição, não fica
caracterizada ofensa ao art. 535 do CPC.

2.
O reexame de matéria de prova é inviável em sede de recurso especial (Súmula
7/STJ).

3.
O STJ pacificou o entendimento de que incide ISS nas operações realizadas na
Bolsa de Mercadoria e Futuros - BM&amp;F, cuja atividade é voltada para a
comercialização de mercadorias.

Precedentes:
AgRg no AREsp 98.977/MG, Rel. Min. HUMBERTO MARTINS, Segunda Turma, DJe
21/03/2012; REsp 875.990/BA, Rel. Min. CASTRO MEIRA, Segunda Turma, DJ 18/09/2007.

4.
Agravo regimental não provido.

(AgRg
no REsp 1234879/SP, Rel. Ministro MAURO CAMPBELL MARQUES, SEGUNDA TURMA,
julgado em 23/09/2014, DJe 30/09/2014)



Comentários do Consultor



A decisão do STJ nos ensina a importância de ficarmos atentos com as possibilidades de tributação do ISSQN nas diversas atividades econômicas. Apesar de se tratar de entidade atuante no mercado financeiro o tribunal julgou procedente a incidência do ISSQN no caso em comento.&nbsp;