Tributário
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Tributário. Ação de Repetição de Indébito. ICMS. Incidência sobre a demanda contratada de energia elétrica. Legitimidade ativa do consumidor. Base de cálculo. O consumidor é parte legítima para discutir judicialmente a cobrança do ICMS sobre a demanda contratada de energia elétrica (REsp nº 1.299.303, SC, rel. Min. Cesar Asfor Rocha, DJe de 14/08/2012, processado sob o regime do art. 543-C do Código de Processo Civil). “O ICMS incide sobre o valor da tarifa de energia elétrica correspondente à demanda de potência efetivamente utilizada” (STJ, Súmula nº 391). Recurso especial desprovido.
(STJ - Rec. Especial n. 1308346/AL - 1a. T. - Ac. unânime - Rel.: Min. Ari Pargendler - Fonte: DJ, 06.05.2014).
Apelação cível. Embargos à execução fiscal. IPTU. Imóvel situado na zona rural. Cobrança. Impossibilidade. Zona urbana. Definição. Lei municipal. Prova. Ausência. Melhoramentos urbanos. Não comprovação. Cerceamento de defesa. Inocorrência. Sentença confirmada. Recurso desprovido. 1. A destinação econômica do imóvel não é critério isolado para se definir pela incidência do IPTU, pois pela legislação infraconstitucional entende-se como zona urbana aquela definida em lei municipal, observados, no mínimo, 02 (dois) dos requisitos de existência de melhoramentos, consoante previsto no art.32 do CTN. 2. “O julgamento antecipado da lide, por si só, não caracteriza cerceamento de defesa, já que cabe ao magistrado apreciar livremente as provas dos autos, indeferindo aquelas que considere inúteis ou meramente protelatórias”. (STJ - 3a. T. - AgRg no REsp 973347/ SC - j.27/04/10).
(TJ/PR - Ap. Cível n. 1203292-5 - 3a. Câm. Cív. - Ac. unânime - Rel.: Des. Hélio...
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