68 Anuário Yearbook ABLA 2014 passa a exigir opagamentodo impostono local de circulação do veículo alugado ao invés de ser no domicílio da locadora de veículos e por declarar o locatáriosolidariamenteobrigadoaopagamentodo imposto. Em 2013 o Estado de Alagoas editou a Lei 7.655, a qual incorporou neste Estado normas similares àquelas de São Paulo. Lembra-se que a lei paulista sofre questionamento no Supremo Tribunal Federal por meio de Ação Direta de Inconstitucionalidade movida pela Confederação Nacional do Comércio. O perigo desta difusão legal é porque se criam “barreiras tributárias” que reduzem artificialmente a competitividade de empresas de outros estados e, mais grave, tem o potencial de gerar o caos na indústria de locação: todasasempresaspoderãoser obrigadasamanter o cadastro atualizado de onde os seus veículos trafegam para recolher aos respectivos estados o IPVA proporcional aos dias em que o veículo esteve em outro local. Essa obrigação tributária gerarácustoselevadíssimosparaas locadorassem qualquer benefícioparaousuáriofinal. Emconclusão, entende-se2013comobomano jurídico para a indústria de locação: os fatores positivos se sobrepõem aos negativos. O RENAPTV oferece solução imediata ao crônico problema das multas de trânsito. Os revezes, como a Portaria MTur 312/2013 ou a indecisão no STF quanto ao “IPVA Paulista”, não se sobrepõem aos aspectos positivose imediatosdesses fatos. 2013: The Legal Year In 2013 the leasing and rental industry went through difficult times induced by the irresponsible and prolonged reduction of excise tax (IPI) on new vehicles. The argument was that it would boost the industry. This was questionable because if it were true the IPI reduction would be linear in every segment so that economic agents could decentralize their savings, consumption and investment choices. Leasing and rental companies lost up to 20% of the value of their assets overnight. This real expropriation by the Federal Government has affected every company’s assets and forced substantial operational adjustments. However, the continued reduction of excise tax on new vehicleswasnot themain legal eventof2013. Thathonor falls undoubtedly to thedemonstrationsduring theConfederations Cup that at their peak saw about a million people take to the streets. The spontaneity and various themes of the demonstrations surprised the Government, and much will still be written about the causes and political and electoral consequences, but technical analysis makes it clear that mobility, thedemandmetbyvehicle rentaland leasing,wasat the heart of it all.The trigger was the disproportionate police repression of peaceful protest by the Free Pass Movement (MPL) against theR$ 0.20 increase in bus fares inSão Paulo. Whether or not the MPL is right or wrong in its claims is a matter of public policy, but it certainly managed to make urban mobility a central theme in the national debate, there also having been a proposed amendment to the Constitution to include “transportation” as a social right (PEC 90/2011). The impact of the riseofmobility to the statusof a social right is yet to be seen. For decades the Government has used transportation and traffic as inexhaustible sources of funds, because it pretended that mobility was not the sameasa right to food, healthcare, education, security and so on. It therefore heavily taxed cars, fuel, spare parts and all the inputs related to satisfying demand for mobility, as well as the very movement of vehicles through traffic fines. Vehicle rental and leasing companies have suffered badly from this excessive taxation, because the vehicle depreciation tables are not realistic. Besidesthetax issue,thedemonstrations in June signaled that it was time to initiate dialogue in the constructionof public policies for the inclusion of vehicle rental and leasing as a part of the public transport network in Themain legal events that impacted the leasing and rental industry in 2013.
RkJQdWJsaXNoZXIy NDU0Njk=