{"id":980,"date":"2022-01-27T12:16:00","date_gmt":"2022-01-27T12:16:00","guid":{"rendered":"http:\/\/www.hsce.com.br\/?p=980"},"modified":"2022-02-15T12:39:00","modified_gmt":"2022-02-15T12:39:00","slug":"stj-nao-incide-icms-sobre-servico-de-provimento-de-capacidade-de-satelite","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-nao-incide-icms-sobre-servico-de-provimento-de-capacidade-de-satelite\/","title":{"rendered":"STJ: ICMS is not levied on satellite capacity provision services"},"content":{"rendered":"<p>Understanding that the satellite capacity provision service does not constitute a telecommunications activity, the 1st Panel of the Superior Court of Justice decided that ICMS is not applicable to this transaction. Unanimously, the panel denied two appeals filed by the Rio de Janeiro State Treasury seeking to classify this service as a taxable activity.<\/p>\n\n\n\n<p>The Treasury highlighted that the General Telecommunications Law provides that ICMS is levied on the provision of onerous communications services, and that the service of providing satellite capacity to other companies would fall within this concept.<\/p>\n\n\n\n<p>Thus, the Treasury sought to collect more than R$500 million in ICMS that would be owed by Claro for the provision of satellites.&nbsp;<em>Star One<\/em>&nbsp;for use by other telecommunications companies.<\/p>\n\n\n\n<p>The request was rejected by the Court of Justice of Rio de Janeiro on the grounds that satellites are merely means made available for other companies to provide telecommunications services.<\/p>\n\n\n\n<p>According to the rapporteur of the cases at the STJ, Minister Benedito Gon\u00e7alves, the activity in question is not a communication service, but rather a supplement to it.<\/p>\n\n\n\n<p>\u201cThe satellites made available are nothing more than means for providing the communication service, and it is irrelevant for the tax subsumption to argue that there is retransmission or amplification of the signals sent,\u201d explained the minister.<\/p>\n\n\n\n<p>He also highlighted that the National Telecommunications Agency (Anatel), in its various regulations, does not consider the provision of satellite capacity as a telecommunications service.<\/p>\n\n\n\n<p>The rapporteur said that the STJ&#039;s case law is clear that supplementary services and support activities are not subject to ICMS. In the case of satellites, he explained, they merely reflect the radio waves that fall on them and do not participate in the processing of the information emitted by these waves.<\/p>\n\n\n\n<p>\u201cAs the doctrine warns, the third party that simply provides, even for a fee, the means necessary for the enjoyment of communication services will have already fulfilled its legal duty by simply making such means available\u201d, pointed out the minister when quoting professor Roque Antonio Carraza.<\/p>\n\n\n\n<p>Finally, Benedito Gon\u00e7alves mentioned the STJ&#039;s understanding in&nbsp;<a href=\"http:\/\/www.stj.jus.br\/repetitivos\/temas_repetitivos\/pesquisa.jsp\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Theme 427<\/strong><\/a>&nbsp;of repetitive resources, according to which ICMS only applies to the telecommunications service itself, and not to support activities and supplementary services.&nbsp;<em>With information from the STJ press office.<\/em><\/p>\n\n\n\n<p>RESP 1,473,550<\/p>\n\n\n\n<p>RESP 1,474,142<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Source:\u00a0<a href=\"https:\/\/www.conjur.com.br\/2022-jan-27\/nao-incide-icms-servico-provimento-capacidade-satelite\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.conjur.com.br\/2022-jan-27\/nao-incide-icms-servico-provimento-capacidade-satelite<\/a><\/p><\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por entender que o servi\u00e7o de provimento de capacidade de sat\u00e9lite n\u00e3o configura uma atividade de telecomunica\u00e7\u00e3o, a 1\u00aa Turma do Superior Tribunal de Justi\u00e7a\u00a0decidiu que n\u00e3o incide ICMS nesta opera\u00e7\u00e3o. De forma un\u00e2nime, o colegiado negou provimento a dois recursos da Fazenda estadual do Rio de Janeiro que buscavam a classifica\u00e7\u00e3o desse servi\u00e7o como [&hellip;]<\/p>","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[264,102,233,262,263,261,155],"class_list":["post-980","post","type-post","status-publish","format-standard","hentry","category-noticias","tag-claro","tag-icms-2","tag-naoincidencia","tag-provimento","tag-satelite","tag-servico","tag-stj-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ: N\u00e3o incide ICMS sobre servi\u00e7o de provimento de capacidade de sat\u00e9lite - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/stj-nao-incide-icms-sobre-servico-de-provimento-de-capacidade-de-satelite\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ: N\u00e3o incide ICMS sobre servi\u00e7o de provimento de capacidade de sat\u00e9lite - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por entender que o servi\u00e7o de provimento de capacidade de sat\u00e9lite n\u00e3o configura uma atividade de telecomunica\u00e7\u00e3o, a 1\u00aa Turma do Superior Tribunal de Justi\u00e7a\u00a0decidiu que n\u00e3o incide ICMS nesta opera\u00e7\u00e3o. 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