Tributário
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Page 53
Tributário. ISS. Franquia. Ângulo externo. Operações entre franqueado e o consumidor. Incidência. Independentemente da incidência ou não do ISS sobre o contrato de franquia em seu ângulo interno, as operações realizadas entre o franqueado e o consumidor - ângulo externo -, poderão estar sujeitas à tributação cabível. (TJ/SC - Ap. Cível n. 2008.044743-9 - Gaspar - 3a. Câm. Dir. Púb. - Ac. unân. - Rel.: Des. Luiz Cézar MedeirosFonte: DJeSC, 08.01.2009).
Processual civil. Execução fiscal. Nomeação de curador especial. Invalidade. Ausência de citação. 1. Consoante Súmula 196/STJ e art. 9º, II, do CPC, é cabível a nomeação de curador especial ao devedor citado por edital ou por hora certa. 2. Hipótese dos autos em que sequer houve a citação, o que torna inválida a nomeação do curador para representar os interesses da empresa executada. 3. Recurso especial provido. (STJ - Rec. Especial n. 632984/MG - 2a. T. - Ac. unân. - Rel.: Min. Mauro Campbell Marques - Fonte: DJe, 12.12.2008).
Tributário. Agravo regimental. Execução fiscal. Pólo passivo ocupado por concessionária de serviço público. Penhora de imóveis. Substituição de imóveis por veículos. Impossibilidade. Razoabilidade. Art. 678 do CPC. 1. A aplicação dos arts. 10, 11 e 15 da Lei n. 6.830/80 e 656 do CPC deve ser feita com razoabilidade, especialmente quando está em jogo a consecução do interesse público primário (transporte), incidindo na espécie o art. 678 do CPC. 2. Por isso, esta Corte Superior vem admitindo a penhora de bens de empresas públicas (em sentido lato)...
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