Embargos Infringentes
Autor | Altair Altoff da Rocha |
Ocupação do Autor | Possui Graduação em Direito pelo Centro Universitário Luterano de Ji-Paraná e especialização em Direito Processual Civil pela Universidade Luterana do Brasil, ULBRA |
Páginas | 103-106 |
Page 103
* NOTA INICIAL: Não confundir os Embargos Infringentes aqui tratados, com Embargos Infringentes do Código de Processo Civil - artigos 530 a 534.
Este recurso tem por finalidade atacar decisão de primeira instância proferida em execução fiscal de valor igual ou inferior a 50 (cinquenta) Obrigações Reajustáveis do Tesouro Nacional - OTNs, pois destas decisões não cabe apelação.
Contudo, as OTNs foram extintas em 1986, pelo Decreto-lei 2.284/86, passando a vigorar em seu lugar a UFIR (Unidades Fiscais de Referência). Todavia, há divergência quanto ao valor das 50 (cinquenta) OTNs em UFIR, mas os principais Tribunais do país chegaram no valor de 283,43 UFIRs.
Na verdade, este recurso faz as vezes da apelação nestas execuções de pequeno valor, visto que a lei de execuções fiscais determina que o valor a ser considerado seja a soma da dívida monetariamente atualizada, acrescida das multas e juros de mora e demais encargos legais.
Por causa da limitação ao valor, que é muito baixo, esta recurso não tem muito aplicação prática.
Esta medida encontra-se fundamentada no art. 34 da Lei 6.830/80, que assim dispõe:
Art. 34 - Das sentenças de primeira instância proferidas em execuções de valor igual ou inferior a 50 (cinquenta) Obrigações Reajustáveis do Tesouro Nacional - ORTN, só se admitirão embargos infringentes e de declaração.
§ 1º - Para os efeitos deste artigo considerar-se-á o valor da dívida monetariamente atualizado e acrescido de multa e juros de mora e de mais encargos legais, na data da distribuição.
§ 2º - Os embargos infringentes, instruídos, ou não, com documentos novos, serão deduzidos, no prazo de 10 (dez) dias perante o mesmo Juízo, em petição fundamentada.
§ 3º - Ouvido o embargado, no prazo de 10 (dez) dias, serão os autos conclusos ao Juiz, que, dentro de 20 (vinte) dias, os rejeitará ou reformará a sentença.
Page 104
Como visto, seu cabimento é limitado, uma vez que só pode ser interposto contra decisões de valor igual ou inferior a 50 Obrigações Reajustáveis do Tesouro Nacional - OTNs, o que corresponde a 283,43 UFIR, sendo que cada UFIR corresponde ao valor aproximado de R$ 2,2715(dois reais e vinte e sete centavos), aproximando-se do valor de R$ 643,38 (seiscentos e quarenta e três reais...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Exame da OAB 2ª Fase Tributario
- Agradecimentos
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- Como Estudar para a OAB
- Sistema Tributário Nacional
- Petição Inicial
- Ação Declaratória
- Ação Anulatória
- Mandado de Segurança
- Embargos à Execução Fiscal
- Exceção de Pré-Executividade
- Ação de Repetição de Indébito
- Ação de Consignação em Pagamento
- Ação de Cautelar
- Apelação
- Embargos Infringentes
- Agravo de Instrumento
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