{"id":161640,"date":"2026-05-14T09:50:15","date_gmt":"2026-05-14T12:50:15","guid":{"rendered":"https:\/\/goias.gov.br\/procuradoria\/?p=161640"},"modified":"2026-05-14T09:50:15","modified_gmt":"2026-05-14T12:50:15","slug":"pge-go-reverte-decisao-e-impede-compensacao-indevida-de-r-61-milhoes-em-icms","status":"publish","type":"post","link":"https:\/\/goias.gov.br\/procuradoria\/pge-go-reverte-decisao-e-impede-compensacao-indevida-de-r-61-milhoes-em-icms\/","title":{"rendered":"PGE-GO reverte decis\u00e3o e impede compensa\u00e7\u00e3o indevida de R$ 61 milh\u00f5es em ICMS"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04-1024x512.jpeg\" alt=\"\" class=\"wp-image-161634\" srcset=\"https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04-1024x512.jpeg 1024w, https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04-300x150.jpeg 300w, https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04-768x384.jpeg 768w, https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04-1536x768.jpeg 1536w, https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04.jpeg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>A PGE-GO obteve decis\u00e3o favor\u00e1vel na 4\u00aa C\u00e2mara C\u00edvel do Tribunal de Justi\u00e7a do Estado de Goi\u00e1s (TJ-GO) em mandado de seguran\u00e7a impetrado por contribuinte que pretendia for\u00e7ar a compensa\u00e7\u00e3o de saldo credor de ICMS, no valor de R$ 61 milh\u00f5es, com d\u00e9bitos de ICMS-Importa\u00e7\u00e3o e ICMS por Substitui\u00e7\u00e3o Tribut\u00e1ria (ICMS-ST).<\/p>\n\n\n\n<p>Na pr\u00e1tica, a empresa buscava autoriza\u00e7\u00e3o judicial para deixar de recolher tributos submetidos a sistem\u00e1ticas pr\u00f3prias de apura\u00e7\u00e3o e pagamento, criando, por via judicial, benef\u00edcio fiscal n\u00e3o previsto na legisla\u00e7\u00e3o.<\/p>\n\n\n\n<p>A PGE demonstrou que n\u00e3o h\u00e1 na legisla\u00e7\u00e3o goiana qualquer previs\u00e3o para a modalidade de compensa\u00e7\u00e3o irrestrita pretendida pela empresa, ressaltando que o Poder Judici\u00e1rio n\u00e3o pode atuar como legislador positivo para instituir benef\u00edcios ou regimes fiscais, sob pena de viola\u00e7\u00e3o ao princ\u00edpio da separa\u00e7\u00e3o dos Poderes e de grave distor\u00e7\u00e3o concorrencial no mercado de combust\u00edveis.<\/p>\n\n\n\n<p>O recurso foi integralmente acolhido pelo relator, desembargador Delintro Belo de Almeida Filho, com voto acompanhado \u00e0 unanimidade pela Quarta Turma Julgadora. O ac\u00f3rd\u00e3o reconheceu que a compensa\u00e7\u00e3o tribut\u00e1ria est\u00e1 submetida ao princ\u00edpio da legalidade estrita e que o mandado de seguran\u00e7a n\u00e3o \u00e9 a via adequada para obten\u00e7\u00e3o de provimentos satisfativos que se assemelham a a\u00e7\u00e3o de cobran\u00e7a contra a Fazenda P\u00fablica.<\/p>\n\n\n\n<p>A decis\u00e3o assegura a manuten\u00e7\u00e3o de mais de R$ 61 milh\u00f5es nos cofres p\u00fablicos e evita o chamado \u201cefeito multiplicador\u201d, diante do risco de replica\u00e7\u00e3o em massa de demandas id\u00eanticas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A PGE-GO obteve decis\u00e3o favor\u00e1vel na 4\u00aa C\u00e2mara C\u00edvel do Tribunal de Justi\u00e7a do Estado de Goi\u00e1s (TJ-GO) em mandado de seguran\u00e7a impetrado por contribuinte que pretendia for\u00e7ar a compensa\u00e7\u00e3o de saldo credor de ICMS, no valor de R$ 61 milh\u00f5es, com d\u00e9bitos de ICMS-Importa\u00e7\u00e3o e ICMS por Substitui\u00e7\u00e3o Tribut\u00e1ria (ICMS-ST). Na pr\u00e1tica, a empresa [&hellip;]<\/p>\n","protected":false},"author":217,"featured_media":161634,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[],"class_list":["post-161640","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"rttpg_featured_image_url":{"full":["https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04.jpeg",1600,800,false],"landscape":["https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04.jpeg",1600,800,false],"portraits":["https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04.jpeg",1600,800,false],"thumbnail":["https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04-150x150.jpeg",150,150,true],"medium":["https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04-300x150.jpeg",300,150,true],"large":["https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04-1024x512.jpeg",1024,512,true],"1536x1536":["https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04-1536x768.jpeg",1536,768,true],"2048x2048":["https:\/\/goias.gov.br\/procuradoria\/wp-content\/uploads\/sites\/41\/2026\/05\/WhatsApp-Image-2026-05-14-at-09.25.04.jpeg",1600,800,false]},"rttpg_author":{"display_name":"carlostsilva","author_link":"https:\/\/goias.gov.br\/procuradoria\/author\/carlostsilva\/"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/goias.gov.br\/procuradoria\/categoria\/noticias\/\" rel=\"category tag\">Not\u00edcias<\/a>","rttpg_excerpt":"A PGE-GO obteve decis\u00e3o favor\u00e1vel na 4\u00aa C\u00e2mara C\u00edvel do Tribunal de Justi\u00e7a do Estado de Goi\u00e1s (TJ-GO) em mandado de seguran\u00e7a impetrado por contribuinte que pretendia for\u00e7ar a compensa\u00e7\u00e3o de saldo credor de ICMS, no valor de R$ 61 milh\u00f5es, com d\u00e9bitos de ICMS-Importa\u00e7\u00e3o e ICMS por Substitui\u00e7\u00e3o Tribut\u00e1ria (ICMS-ST). Na pr\u00e1tica, a empresa&hellip;","_links":{"self":[{"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/posts\/161640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/users\/217"}],"replies":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/comments?post=161640"}],"version-history":[{"count":1,"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/posts\/161640\/revisions"}],"predecessor-version":[{"id":161675,"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/posts\/161640\/revisions\/161675"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/media\/161634"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/media?parent=161640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/categories?post=161640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goias.gov.br\/procuradoria\/wp-json\/wp\/v2\/tags?post=161640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}