Tributário
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Processual Civil. Tributário. Embargos de Declaração Recebidos como Agravo Regimental. Instrumentalidade recursal. Tributo sujeito a lançamento por homologação declarado e pago a destempo. Denúncia espontânea não caracterizada. Incidência da súmula 360/STJ. 1. É possível receber os embargos de declaração como agravo regimental, em homenagem à fungibilidade recursal e à economia processual, quando nítido o seu caráter infringente. Precedente: EDcl na Rcl 5.932/SP, Rel. Min. Mauro Campbell Marques, Primeira Seção, DJe 29.5.2012. 2. Nos termos da Súmula 360 do STJ, “o benefício da denúncia espontânea não se aplica aos tributos sujeitos a lançamento por homologação regularmente declarados, mas pagos a destempo”. Embargos de declaração recebidos como agravo regimental, mas improvido.
(STJ - Embs. de Declaração no Rec. Especial n. 1437162/RS - 2a. T. - Ac. unânime - Rel.: Min.Humberto Martins- Fonte: DJ, 02.06.2014).
Tributário e Processual Civil. Repercussão geral reconhecida pelo STF. Sobrestamento do feito no STJ. Inviabilidade. Imposto de renda pessoa física. Incidência sobre juros de mora. Atrasadas recebidas de forma acumulada. 1. O reconhecimento de repercussão geral pelo egrégio STF não impede o julgamento dos recursos no STJ. Precedentes do STJ. 2. Em julgamento de recurso repetitivo, a Primeira Seção assentou que não existe, em absoluto, afastamento da incidência de imposto de renda sobre juros moratórios. A resolução da controvérsia não prescinde da identificação de seu enquadramento na regra isentiva do art. 6º, V, da Lei 7.713/1988 (despedida ou rescisão contratual) e da natureza da verba principal (REsp 1.089.720/RS, Rel. Ministro Mauro Campbell Marques, Primeira Seção, DJe 28.11.2012). 3. No caso dos autos, tratando-se de verbas...
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