Em pronunciamento nesta terça-feira (12), o senador Eduardo Girão (Podemos-CE) defendeu o retorno do chamado “voto de qualidade” — que é um voto de desempate — nas decisões do Conselho de Administração de Recursos Fiscais (Carf). Esse tipo de voto foi extinto recentemente por um dispositivo da Lei 13.988, de 2020.
Girão espera que o Supremo Tribunal Federal (STF) delibere o mais rapidamente possível sobre as ações diretas de inconstitucionalidade contra esse dispositivo.
Entre as atribuições do Carf está a de julgar, em segunda instância administrativa, os litígios em matéria tributária (ou seja, relativos a cobranças fiscais). O Carf é composto por igual número de representantes dos contribuintes e da Fazenda Nacional. Mas, em casos de empate, o voto de desempate (o voto de qualidade) cabia a um representante da Fazenda Nacional, o que favorecia a União. O dispositivo que extinguiu o voto de qualidade determinou que, nos casos de empate, quem deve ser favorecido é o contribuinte que está sendo julgado.
Sonegação
Eduardo Girão afirmou que, devido ao voto de qualidade, mais de R$ 1 bilhão, referente a processos que envolviam contribuintes investigados pela Operação Lava-Jato, havia sido repassado aos cofres públicos até janeiro deste ano. Sem o voto de qualidade, argumenta o senador, o Brasil será prejudicado, com impactos no combate à sonegação fiscal.
— A Receita Federal, os auditores da Receita, as suas associações têm nos dito sistematicamente que, sem o voto de qualidade, nós vamos perder muito mais, cerca de 14 bilhões de reais de processos que estão em andamento. Para restaurar isso, nós só temos o Supremo Tribunal Federal neste momento — declarou, lembrando que o Congresso Nacional aprovou a extinção desse mecanismo, e o presidente da República não vetou tal decisão.
Enquanto aguarda o julgamento do STF, o senador informou ter apresentado três emendas à Medida Provisória (MP) 952/2020, visando restaurar o voto de qualidade.
— Se o voto de qualidade voltar, ganham o combate à corrupção e à sonegação fiscal — ressaltou.
Agência Senado (Reprodução autorizada mediante citação da Agência Senado)
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