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Disputa judicial entre BT e Correios pode definir tributação para contratos de serviços de telecom

 

Teletime
29 de janeiro de 2013

Uma queda de braços com grande potencial de repercussão no setor de telecomunicações se desenrola nos bastidores de um dos maiores contratos públicos de prestação de serviços de transmissão de dados. A disputa é travada entre a BT Brasil Serviços de Telecomunicações, subsidiária da British Telecom no País, e os Correios por conta do critério de tributação do contrato entre as partes. A disputa acontece na 3ª Vara do Tribunal Regional Federal de Brasília, com o número 39036-49.2012.4.01.3400. O contrato entre os Correios e a BT foi fechado em 2011, depois de um processo de licitação realizado em 2010, e implica um valor total de mais de R$ 345 milhões em 60 meses, ou cerca de R$ 5,6 milhões por mês, pelos quais a BT tem a prestação de serviços de telecomunicações de dados entre as agências dos Correios.

Para se ter uma ideia do tamanho da disputa, apenas em novembro de 2012, mais de um ano após o início dos contratos, os Correios aram a pagar a BT pela prestação dos serviços, e ainda assim em caráter liminar, depois que a BT entrou com a ação na Justiça. O pano de fundo da disputa é o recolhimento de tributos sobre os serviços prestados, especialmente o ICMS. O problema é que a BT ou a faturar parte do contrato como serviço de instalação, configuração, desinstalação e aluguel de equipamentos, e esses serviços foram tributados pelo ISS, e não pelo ICMS. Os Correios contestaram a metodologia, alegando que o objeto da licitação que deu à BT o contrato não previa esse tipo de serviço, e que tudo deveria ser enquadrado como prestação de serviços de telecomunicações, ível de cobrança de ICMS. Na verdade, o contrato até prevê uma pequena parte (cerca de R$ 7 milhões) para serviços adicionais, mas a maior parte dos serviços prestados é de serviços de telecomunicações. Só que durante o processo de licitação os Correios foram explícitos ao esclarecer que a tributação do contrato seria, necessariamente, pelo ICMS, critério pelo qual outros pleiteantes fizeram suas ofertas.

Por conta desta interpretação, os pagamentos da BT ficaram retidos quando as faturas foram apresentadas aos Correios pela primeira vez com um critério diverso. A operadora só conseguiu agora, liminarmente, receber os pagamentos mensais. Os Correios, contudo, seguem contestando a metodologia tributária da BT, e é essa a decisão judicial que, quando sair, poderá causar mudanças importantes nos contratos públicos.

Trata-se do segundo maior contrato de prestação de serviços dos Correios. Perde apenas para o serviço de logística aérea. E, a depender da interpretação dada pela Justiça, a metodologia tributária pode afetar uma série de outros contratos similares. A BT tem, por exemplo, a conta da Caixa para rede de lotéricas, também considerado um dos grandes contratos públicos de serviços de telecomunicações.

Uma das empresas que observam atentamente o desenrolar do contrato da BT é a Embratel, que até recentemente era a responsável pelo contrato de telecomunicações com os Correios e que perdeu a licitação para a BT por uma pequena diferença, justamente porque adotou, em sua proposta, a tributação defendida pelos Correios, pelo ICMS. A empresa, segundo fontes dos Correios, é hoje o “maior fiscal” do contrato entre a BT e os Correios, com base na Lei de o à Informação, mas o assunto também está sendo acompanhado pelo TCU, que ainda analisa o caso.

A depender da interpretação judicial, a Embratel poderia argumentar que teria condições de oferecer um preço de contrato melhor para os Correios, caso seguisse a mesma tributação adotada pela BT, em que parte dos serviços sofre desconto apenas de ISS, e não de ICMS.

Mas a questão tributária é uma das peças dessa disputa. Durante um período de mais de um ano os Correios também não pagaram o que seria devido à BT por falta de aceite dos serviços prestados. E essa disputa tem outra causa: a falta de um sistema de gerência, entregue apenas em abril de 2012, para que os Correios pudessem fiscalizar a qualidade dos serviços prestados.

Outro componente importante da disputa entre BT e Correios é o tipo de rede. A licitação realizada em 2011 previa a utilização de capacidade satelital. Isso permitiu à BT entrar na disputa com preços agressivos, mas houve um impacto de performance junto a algumas agências que eram antes atendidas pela Embratel por meio de links terrestres (as conexões por satélite têm problemas mais acentuados de latência). Segundo fontes da área técnica dos Correios, isso não deverá ser mais um problema, pois existe a previsão de ampliação da capacidade dos links. Não porque as conexões estejam ruins, mas porque novos serviços ligados ao Banco Postal demandam maior capacidade. O contrato ampliando junto à BT a capacidade dos links deve sair nas próximas semanas.

Para os Correios, contudo, a abertura da possibilidade de que os serviços fossem prestados por satélite foi importantíssima para reduzir o valor global da licitação. A estimativa da estatal é que, se não fosse essa possibilidade, o contrato seria de pelo menos o dobro, sendo que as perdas de performance pelo uso de capacidade satelital são mínimas em relação aos ganhos financeiros conseguidos com a proposta da BT.

A BT foi procurada para comentar a disputa com os Correios, mas não deu retorno.

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