Tributário
Autor | Benedito Gonçalves |
Páginas | 74-75 |
Page 74
Tributário. Agravo regimental nos embargos de declaração no agravo regimental no recurso especial. Fornecimento de certidão positiva com efeito de negativa (CPD-EN). GFIP não apresentada. Óbice à emissão em razão do descumprimento de obrigação acessória. Dicção do art. 32, § 10, da Lei 8.212/91. Aplicação do recurso especial "repetitivo" de n. 1.042.585/RJ.1. O descumprimento da obrigação acessória é suficiente para obstar a emissão da Certidão Positiva com Efeito de negativa, conforme entendimento ratificado no "repetitivo" REsp 1.042.585/ RJ, de relatoria do Min. Luiz Fux, DJe 21/05/2010, julgado pela sistemática do 543-C do CPC. 2. Agravo regimental não provido. (STJ - Ag. Regimental nos Embs. de Declaração no Ag. Regimental no Rec. Especial n. 1253941 /RJ -1 a. T. - Ac. unânime - Rei.: Min. Benedito Gonçalves - Fonte: DJe, 28.06.2012).
Agravo de instrumento. Tributário. Empresa comercial que importa produtos tributados pelo IPI. Equiparação às empresas industriais. Incidência do citado imposto. Possibilidade. Recurso improvido.
(TRF - 5a. Reg. - Ag. de Instrumento n. 124427/PE - 4a. T. - Ac. unânime - Rei.: Des. Federal Edilson Pereira Nobre Júnior- Fonte: DJe, 21.06.2012).
Agravo. Execução fiscal. ISS. Confissão espontanea da dívida. Lançamento. Decadência. Fato gerador. Prescrição. Parcelamento. Interrupção. 1. A confissão espontânea de tributo sujeito a lançamento por homologação importa constituição definitiva de crédito tributário. Hipótese em que o contribuinte firmou confissão de dívida antes de decorrido o prazo de...
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