A lei n\u00ba 14.985\/2006, do Estado do Paran\u00e1, \u00a0foi declarada parcialmente inconstitucional pelo STF no dia 11 de mar\u00e7o de 2015. O diploma previa a concess\u00e3o de benef\u00edcios fiscais para importa\u00e7\u00f5es realizadas pelos portos de Paranagu\u00e1 e Antonina. O fundamento para a decis\u00e3o foi no sentido de que a concess\u00e3o de benef\u00edcios tribut\u00e1rios exige a pr\u00e9via aprova\u00e7\u00e3o de conv\u00eanio no Conselho Nacional de Pol\u00edtica Fazend\u00e1ria \u2013 Confaz, o que n\u00e3o ocorreu no caso. Foram tidos como contr\u00e1rios \u00e0 Constitui\u00e7\u00e3o Federal o parcelamento do cr\u00e9dito tribut\u00e1rio sem a incid\u00eancia de corre\u00e7\u00e3o monet\u00e1ria e juros e a autoriza\u00e7\u00e3o para que o Governador concedesse benef\u00edcios por ato infralegal. No entanto, o diferimento, tamb\u00e9m previsto na lei, manteve-se h\u00edgido. A Corte tem o entendimento de que quando o diferimento n\u00e3o resulte redu\u00e7\u00e3o ou dispensa do tributo, n\u00e3o se trata de benef\u00edcio fiscal, e, portanto, tamb\u00e9m n\u00e3o \u00e9 necess\u00e1ria a celebra\u00e7\u00e3o de conv\u00eanio. Os efeitos da decis\u00e3o foram modulados, passando a valer a partir da data da decis\u00e3o, de modo a n\u00e3o prejudicar aqueles que cumpriram os termos da lei.<\/p>\n","protected":false},"excerpt":{"rendered":"
A lei n\u00ba 14.985\/2006, do Estado do Paran\u00e1, \u00a0foi declarada parcialmente inconstitucional pelo STF no dia 11 de mar\u00e7o de 2015. O diploma previa a concess\u00e3o de <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1325","post","type-post","status-publish","format-standard","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1325","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1325"}],"version-history":[{"count":0,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1325\/revisions"}],"wp:attachment":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1325"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1325"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1325"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}