{"id":30088,"date":"2026-03-03T13:11:35","date_gmt":"2026-03-03T16:11:35","guid":{"rendered":"https:\/\/www.inthemine.com.br\/site\/?p=30088"},"modified":"2026-03-03T13:11:35","modified_gmt":"2026-03-03T16:11:35","slug":"agu-reforca-regras-de-calculo-da-cfem","status":"publish","type":"post","link":"https:\/\/www.inthemine.com.br\/site\/agu-reforca-regras-de-calculo-da-cfem\/","title":{"rendered":"AGU REFOR\u00c7A REGRAS DE C\u00c1LCULO DA CFEM"},"content":{"rendered":"

A Advocacia-Geral da Uni\u00e3o (AGU) confirmou na Justi\u00e7a Federal de Minas Gerais o entendimento da Ag\u00eancia Nacional de Minera\u00e7\u00e3o (ANM) sobre o c\u00e1lculo da compensa\u00e7\u00e3o financeira por explora\u00e7\u00e3o mineral, que \u00e9 cobrada das mineradoras.<\/p>\n

Em decis\u00e3o que se alinha \u00e0 jurisprud\u00eancia do Tribunal Regional Federal da 6\u00aa Regi\u00e3o (TRF6), o ju\u00edzo da 8\u00aa Vara Federal C\u00edvel da Se\u00e7\u00e3o Judici\u00e1ria de Belo Horizonte (MG) revogou a liminar que reconhecia ao autor o direito a deduzir da base de c\u00e1lculo da contribui\u00e7\u00e3o os valores recolhidos pelo estado a t\u00edtulo de taxa de fiscaliza\u00e7\u00e3o da atividade.<\/p>\n

Uma mineradora de Minas Gerais ajuizou mandado de seguran\u00e7a pedindo que fossem exclu\u00eddos da base de c\u00e1lculo da Compensa\u00e7\u00e3o Financeira pela Explora\u00e7\u00e3o de Recursos Minerais (CFEM) os valores recolhidos a t\u00edtulo de Taxa de Controle, Monitoramento e Fiscaliza\u00e7\u00e3o das Atividades de Pesquisa, Lavra, Explora\u00e7\u00e3o e Aproveitamento de Recursos Miner\u00e1rios (TFRM). Alegava que as taxas tinham o mesmo fato gerador, a comercializa\u00e7\u00e3o do min\u00e9rio.<\/p>\n

O ju\u00edzo de 1\u00ba grau chegou a deferir o pedido de liminar.
\nA AGU recorreu da decis\u00e3o, argumentando que n\u00e3o poderia haver a compensa\u00e7\u00e3o de um pre\u00e7o p\u00fablico, que \u00e9 devido pela mineradora \u00e0 Uni\u00e3o em decorr\u00eancia da explora\u00e7\u00e3o de recursos minerais, com o valor de uma taxa de fiscaliza\u00e7\u00e3o institu\u00edda por lei estadual. Demonstrou ainda que a TFRM \u00e9 uma taxa decorrente do poder de pol\u00edcia, e n\u00e3o um tributo que incide sobre a opera\u00e7\u00e3o de venda em si.<\/p>\n

Receita patrimonial<\/strong><\/h3>\n

A Advocacia-Geral da Uni\u00e3o sustentou que a forma de c\u00e1lculo da CFEM tem fundamento na lei e em atos normativos da ANM e da Receita Federal do Brasil. A CFEM \u00e9 uma receita patrimonial da Uni\u00e3o, devida como contrapresta\u00e7\u00e3o pela explora\u00e7\u00e3o econ\u00f4mica de recursos minerais. De acordo com a Lei n\u00ba 8.001\/1990, com a reda\u00e7\u00e3o dada pela Lei n\u00ba 13.540\/2017, a CFEM incide \u201csobre a receita bruta da venda, deduzidos os tributos incidentes sobre sua comercializa\u00e7\u00e3o\u201d.<\/p>\n

J\u00e1 a TFRM, institu\u00edda pela Lei Estadual n\u00ba 19.976\/2011, tem como fato gerador \u201co exerc\u00edcio regular do poder de pol\u00edcia conferido ao Estado sobre a atividade de pesquisa, lavra, explora\u00e7\u00e3o ou aproveitamento de recursos miner\u00e1rios\u201d. Desta forma, sustentou a AGU, n\u00e3o existe bis in idem na cobran\u00e7a, uma vez que as taxas possuem natureza, causa e credor diversos.<\/p>\n

O ju\u00edzo acatou os argumentos da AGU. \u201cA TFRM n\u00e3o se amolda \u00e0 hip\u00f3tese de dedu\u00e7\u00e3o prevista na legisla\u00e7\u00e3o da CFEM, pois n\u00e3o \u00e9 um tributo incidente sobre a comercializa\u00e7\u00e3o, mas uma taxa que remunera a atividade de fiscaliza\u00e7\u00e3o estatal, cujo \u00f4nus \u00e9 do minerador e integra seu custo de opera\u00e7\u00e3o, n\u00e3o sendo repass\u00e1vel ou dedut\u00edvel da receita bruta para fins de apura\u00e7\u00e3o da compensa\u00e7\u00e3o financeira devida \u00e0 Uni\u00e3o\u201d, diz a senten\u00e7a.<\/p>\n

O chefe da Divis\u00e3o de Assuntos de Cobran\u00e7a da Procuradoria Federal Especializada junto \u00e0 ANM, Frederico do Valle Abreu, enfatiza que essa \u00e9 uma vit\u00f3ria relevante para a Uni\u00e3o \u201cA senten\u00e7a reestabelece o entendimento que vem se consolidando na jurisprud\u00eancia do TRF6 a favor da tese da AGU sobre a cobran\u00e7a da CFEM. Fortalece, ainda, a relev\u00e2ncia institucional da ANM na regula\u00e7\u00e3o do setor e na arrecada\u00e7\u00e3o dos chamados \u2018royalties da minera\u00e7\u00e3o\u2019, cujos valores distribu\u00eddos aos entes federados possibilitam o custeio de importantes pol\u00edticas p\u00fablicas, principalmente dos munic\u00edpios\u201d, pontuou.<\/p>\n

As equipes da Procuradoria Federal Especializada Junto \u00e0 Ag\u00eancia Nacional de Minera\u00e7\u00e3o (PFE-ANM) e da Equipe de Cobran\u00e7a Judicial da 6\u00aa Regi\u00e3o, unidades da Procuradoria Geral Federal da AGU, atuaram em conjunto na defesa da ag\u00eancia reguladora.
\nProcesso de refer\u00eancia: MS (vara c\u00edvel) n\u00ba 1018493-79.2022.4.06.3800\/MG<\/p>\n

Foto: Jos\u00e9 Cruz\/Ag\u00eancia Brasil<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Decis\u00e3o judicial confirma posi\u00e7\u00e3o da ANM, fortalece arrecada\u00e7\u00e3o e garante seguran\u00e7a jur\u00eddica na explora\u00e7\u00e3o mineral<\/p>\n","protected":false},"author":3,"featured_media":30089,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32],"tags":[],"class_list":["post-30088","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislacao"],"yoast_head":"\nAGU REFOR\u00c7A REGRAS DE C\u00c1LCULO DA CFEM - Revista In The Mine<\/title>\n<meta name=\"description\" content=\"Decis\u00e3o judicial confirma posi\u00e7\u00e3o da ANM, fortalece arrecada\u00e7\u00e3o e garante seguran\u00e7a jur\u00eddica na explora\u00e7\u00e3o mineral\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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