Dívida ativa, inscrição, certidões e execução fiscal
Autor | Aurélio Passos |
Ocupação do Autor | Coordenador |
Páginas | 653-655 |
Page 653
EXAME OAB 2009.2
102. A alienação ou oneração de bens ou rendas por sujeito passivo em débito tributário inserido na dívida ativa para com a Fazenda Pública presume-se fraudulenta:
(a) se não tiverem sido reservados, pelo devedor, bens ou rendas suficientes ao total pagamento da dívida;
(b) somente se o ato ocorrer quando já em execução a dívida ativa regularmente inscrita;
(c) independentemente de dispor o devedor de outros bens ou rendas suficientes ao total pagamento da dívida;
(d) ainda que o ato seja anterior à inscrição do débito na dívida ativa.
_________________________________________________________________________________
(a) Correta. A alienação ou oneração de bens ou rendas por sujeito passivo em débito tributário inserido na dívida ativa para com a Fazenda Pública presume-se fraudulenta se não tiverem sido reservados, pelo devedor, bens ou rendas suficientes ao total pagamento da dívida. É o que se depreende do art. 185, parágrafo único, do CTN. Destaca-se:
"Art. 185. Presume-se fraudulenta a alienação ou oneração de bens ou rendas, ou seu começo, por sujeito passivo em débito para com a Fazenda Públical, por crédito tributário regularmente inscrito em dívida ativa.
Parágrafo único - O disposto neste artigo não se aplica na hipótese de terem sido reservados, pelo devedor, bens ou rendas suficientes ao total pagamento da dívida inscrita."
(b) Incorreta. Para caracterização de fraude à execução fiscal, exige-se que a alienação ou oneração tenha ocorrido após a inscrição do débito em dívida ativa, e não após a execução fiscal, conforme se extrai do art. 185 do CTN.
(c) Incorreta. Fica afastada a configuração de fraude à execução fiscal quando o devedor tenha reservado bens ou rendas suficientes ao pagamento total da dívida inscrita em dívida ativa, conforme se depreende do parágrafo único do art. 185 do CTN.
(d) Incorreta. É requisito à configuração de fraude à execução fiscal que o débito esteja inscrito em dívida ativa antes da alienação ou oneração, conforme teor do art. 185 do CTN.
Gabarito "A"
OAB/SP - 137º
103. Assinale a opção correta acerca do processo de execução fiscal, previsto na Lei nº 6.830/1980:
Page 654
(a) A dívida ativa da União será apurada e inscrita no conselho de contribuintes do Ministério da Fazenda.
(b) É lícito o ajuizamento de execução fiscal contra o fiador e os sucessores do devedor a qualquer título.
(c) Depende de requerimento expresso constante da petição inicial a produção de...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Exame da OAB. Questões Comentadas
- Tributário
- Limitações constitucionais ao poder de tributar e princípios tributários
- Definição de tributos e espécies tributárias
- Impostos e contribuições em espécie
- Competência tributária
- Vigência, aplicação, interpretação e integração da legislação tributária
- Elementos constitutivos da obrigação tributária e relação jurídico-tributária
- Responsabilidade tributária
- Crédito tributário e lançamento
- Suspensão, extinção, exclusão do crédito tributário
- Garantias e privilégios do crédito tributário
- Administração tributária, fiscalização e processo administrativo fiscal
- Dívida ativa, inscrição, certidões e execução fiscal
- Ações tributárias
- Outras matérias e temas combinados
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