OAB/SE obtém liminar que suspende cobrança da TLF dos escritórios de advocacia da capital

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A juíza da 18ª Vara Cível de Aracaju, Dra. Christina Machado Sales, deferiu liminar em Mandado de Segurança Coletivo impetrado pela Ordem dos Advogados do Brasil – Seccional Sergipe (OAB/SE), determinando a suspensão da exigibilidade e da cobrança da Taxa de Licença para Localização e Funcionamento (TLF) em face dos escritórios de advocacia instalados em Aracaju (SE).

A decisão, proferida na última segunda-feira, 26, impede ainda que a Secretaria da Fazenda de Aracaju inscreva ou cobre na dívida ativa o referido tributo em relação às atividades de escritórios ou sociedades de advocacia. A liminar também determina que o município se abstenha de praticar quaisquer atos restritivos decorrentes do não pagamento da taxa, como a suspensão da emissão de nota fiscal, a exclusão de regimes tributários, a aplicação de penalidades ou outros entraves ao exercício regular da atividade profissional.

O mandado de segurança que questiona a irregularidade na cobrança da TLF aos escritórios de advocacia foi fundamentado por um parecer jurídico elaborado pela vice-presidente da Comissão de Assuntos Tributários da OAB/SE, Gabriella Rollemberg, cuja propositura foi aprovada por unanimidade pelo Conselho Seccional:

“Recentemente, a atividade dos escritórios e sociedades de advogados foi classificada como de baixo risco pelo Poder Executivo Federal, devendo, portanto, estar dispensada da cobrança desse tributo, conforme preconiza a Lei nº 13.874/2019 (Lei da Liberdade Econômica), que afasta a necessidade de obtenção de alvarás, licenças e outras autorizações nessa hipótese. Diante da cobrança que vem sendo exercida pelo município de Aracaju, opinamos pela importação de um mandado de segurança coletivo para garantir que a lei seja cumprida, que o livre exercício da profissão seja resguardado e que a advocacia não seja onerada indevidamente”, afirma Gabriella.

O procurador-geral da OAB/SE, Leonardo Oliveira, explica que a instituição impetrou o Mandado de Segurança Coletivo contra a Secretaria da Fazenda de Aracaju devido à prática ilegal da cobrança, contando com o apoio técnico da Comissão de Assuntos Tributários da OAB/SE:

“Contamos com um respaldo técnico sólido, representado pelo minucioso parecer elaborado pela Dra. Gabriella, o qual fundamentou nosso pedido e foi basilar para essa importante vitória da advocacia”, finaliza Leonardo.

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