Planejamento tributário com utilização de precatórios : a solução econômica-financeira para reduzir o passivo existente em precatórios no estado do Rio Grande do Sul X dívidas tributárias de ICMS/RS.

Abstract

Tax compensation using court-ordered payment certificates (precatórios) is an important legal instrument for extinguishing tax debts by utilizing liquid, certain, and enforceable credits that the taxpayer holds against the State. Based on Article 170 of the National Tax Code and the constitutional provisions governing the regime of court-ordered payment certificates, this type of compensation seeks to promote greater efficiency in public revenue collection, reduce litigation, and ensure the effectiveness of final and unappealable judicial decisions. In the State of Rio Grande do Sul, the topic gained particular relevance with the enactment of State Law No. 16.241/2024 and Decree No. 58,264/2025, which led to the implementation of the "quot;Acordo Gaúcho"quot; Program, a tax transaction mechanism that allows taxpayers to use state court-ordered payment certificates for partial settlement of debts registered as outstanding tax liabilities. The initiative represents an innovation in fiscal management by enabling judicial assets to be converted into instruments for tax regularization, simultaneously benefiting the State, which recovers difficult-to-collect credits, and taxpayers, who obtain reduced charges and greater legal certainty. This study analyzes the constitutional and legal foundations of tax compensation with court-ordered payments, as well as the normative and jurisprudential evolution on the subject. Focusing on the Rio Grande do Sul Agreement, its procedures, benefits, limitations, and economic and legal impacts are examined. It concludes that the model adopted by Rio Grande do Sul constitutes an important tool of fiscal public policy, capable of contributing to the reduction of court-ordered payment liabilities and the regularization of tax debts, although challenges related to legal certainty, uniformity of administrative criteria, and the consolidation of understanding by the courts still exist.