Reclamação perante o STF
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 | 151-154 |
Page 151
Tem por finalidade dar integral e imediata vigência ao cumprimento de súmulas vinculantes.
Este mecanismo encontra-se fundamentado na lei 11.417/2006, no artigo 7º, com a seguinte redação:
Art. 7º Da decisão judicial ou do ato administrativo que contrariar enunciado de súmula vinculante, negar-lhe vigência ou aplicá-lo indevidamente caberá reclamação ao Supremo Tribunal Federal, sem prejuízo dos recursos ou outros meios admissíveis de impugnação.
§ 1º Contra omissão ou ato da administração pública, o uso da reclamação só será admitido após esgotamento das vias administrativas.
§ 2º Ao julgar procedente a reclamação, o Supremo Tribunal Federal anulará o ato administrativo ou cassará a decisão judicial impugnada, determinando que outra seja proferida com ou sem aplicação da súmula, conforme o caso.
Pode se interpor toda vez que o contribuinte ou responsável se depararem com a não observância, seja em decisão judicial ou administrativa, que esteja em desacordo com súmula vinculante proferida pelo Supremo Tribunal Federal, negando-lhe vigência ou aplicando-a indevidamente.
Só tem legitimidade para propor este medida a parte no processo que se sentir prejudicada pela decisão.
Assim, tanto o Contribuinte ou Responsável tributário como as Fazendas Públicas poderão figurar utilizar, contudo, no que tange a fazenda pública, só se aplica no caso de decisão judicial.
Page 152
Esta medida é interposta em simples petição que demonstre que a decisão seja judicial ou administrativa esteja negando-lhe vigência ou aplicando-a a súmula vinculante indevidamente.
A competência é do Supremo Tribunal Federal, nos termos do art. 7º da lei 11.417/2006.
A lei 11.417/2006 não faz menção de prazo.
O pedido a ser formulado é a imediata aplicação da súmula vinculante que foi negada a vigência ou que fora aplicada indevidamente.
Problema:
A Sempre Seguro Seguradora S/A, foi surpreendida com uma notificação de 10 de janeiro de 2013 para que realize o recolhimento do ICMS sobre a venda de salvados de sinistros pelo Estado de .........
Inconformada por tal atitude por...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Exame da OAB 2ª Fase Tributario
- Agradecimentos
- Apresentação
- 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
- Recurso Ordinário Constitucional
- Recurso Especial
- Recurso Extraordinário
- Reclamação perante o STF
- Súmulas em Matéria Tributária
- Exercícios
- Jurisprudência STF
- Jurisprudência STJ
- Referências
- Índice alfabético remissivo
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