{"id":1725,"date":"2010-10-31T08:21:00","date_gmt":"2010-10-31T08:21:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2010\/10\/31\/stj-define-datas-prescricionais-em-acoes-tributarias\/"},"modified":"2010-10-31T08:21:00","modified_gmt":"2010-10-31T08:21:00","slug":"stj-define-datas-prescricionais-em-acoes-tributarias","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2010\/10\/31\/stj-define-datas-prescricionais-em-acoes-tributarias\/","title":{"rendered":"STJ define datas prescricionais em a\u00e7\u00f5es tribut\u00e1rias"},"content":{"rendered":"<div>\n<p>O prazo para que o contribuinte possa pedir a devolu\u00e7\u00e3o de tributos indevidos lan\u00e7ados de of\u00edcio pela Fazenda P\u00fablica \u00e9 de cinco anos contado a partir da data do pagamento. J\u00e1 no caso da a\u00e7\u00e3o para anular o lan\u00e7amento feito de of\u00edcio, o mesmo prazo \u00e9 contado a partir da notifica\u00e7\u00e3o do contribuinte acerca do cr\u00e9dito tribut\u00e1rio. Com esse entendimento, a 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a manteve decis\u00e3o do Tribunal de Justi\u00e7a do Rio de Janeiro favor\u00e1vel a um grupo de contribuintes que processou o munic\u00edpio do Rio de Janeiro com o objetivo de obter a devolu\u00e7\u00e3o de tributos.<?xml:namespace prefix = o \/><o:p><\/o:p><\/p>\n<p><o:p> <\/o:p><\/p>\n<p>O recurso julgado pela 1\u00aa Turma tramitou como recurso repetitivo, como prev\u00ea o artigo 543-C do C\u00f3digo de Processo Civil. O resultado afeta dos demais processo no pa\u00eds que envolvam as mesmas controversas jur\u00eddicas.<o:p><\/o:p><\/p>\n<p><o:p> <\/o:p><\/p>\n<p>Os contribuintes ingressaram com a\u00e7\u00e3o judicial contra o munic\u00edpio do Rio de Janeiro pedindo a anula\u00e7\u00e3o de lan\u00e7amentos e a devolu\u00e7\u00e3o de valores relativos \u00e0 Taxa de Coleta de Lixo e Limpeza P\u00fablica (TCLLP), \u00e0 Taxa de Ilumina\u00e7\u00e3o P\u00fablica (TIP) e \u00e0 Taxa de Coleta Domiciliar de Lixo (TCDL) dos exerc\u00edcios de 1995 a 1999. Tanto na primeira quanto na segunda inst\u00e2ncia a maior parte dos pedidos foi atendida.<o:p><\/o:p><\/p>\n<p><o:p> <\/o:p><\/p>\n<p>A Fazenda Municipal n\u00e3o concordou com os prazos fixados. Por isso, recorreu ao STJ com o argumento de que o Tribunal de Justi\u00e7a fluminense violou o artigo 1\u00ba do Decreto 20.910\/1932. O dispositivo determina que qualquer a\u00e7\u00e3o contra a Fazenda P\u00fablica prescreve em cinco anos, \u201ccontados da data do ato ou fato do qual se originarem\u201d. O termo inicial da prescri\u00e7\u00e3o, na vis\u00e3o do munic\u00edpio, deveria ser o fato gerador do tributo.<o:p><\/o:p><\/p>\n<p><o:p> <\/o:p><\/p>\n<p>O ministro Luiz Fux, relator do recurso, entendeu que o direito de a\u00e7\u00e3o anulat\u00f3ria, no caso de um cr\u00e9dito tribut\u00e1rio constitu\u00eddo por lan\u00e7amento de of\u00edcio, \u201cdecorre da notifica\u00e7\u00e3o desse lan\u00e7amento, sendo esse o termo inicial para a contagem da prescri\u00e7\u00e3o\u201d. Como n\u00e3o h\u00e1 dispositivo legal espec\u00edfico, aplica-se \u00e0 prescri\u00e7\u00e3o, nessas situa\u00e7\u00f5es, o prazo geral de cinco anos previsto no Decreto n\u00ba 20.910\/32.<o:p><\/o:p><\/p>\n<p><o:p> <\/o:p><\/p>\n<p>A fixa\u00e7\u00e3o do prazo de cinco anos encontra fundamento no artigo 168, inciso I, do C\u00f3digo Tribut\u00e1rio Nacional. Segundo o ministro, a a\u00e7\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito \u00e9 destinada \u00e0 restitui\u00e7\u00e3o de tributos pagos indevidamente ou a maior. Por isso, o termo inicial da prescri\u00e7\u00e3o \u00e9 a data da extin\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio, momento em que surge o direito de a\u00e7\u00e3o contra a Fazenda. E isso se d\u00e1 no instante do efetivo pagamento. <o:p><\/o:p><\/p>\n<p><o:p> <\/o:p><\/p>\n<p>Com informa\u00e7\u00f5es da Assessoria de Comunica\u00e7\u00e3o do STJ. &#8211; <a href=\"http:\/\/www.conjur.com.br\/2010-out-27\/stj-define-datas-prescricionais-acoes-pedem-devolucao-tributos\">Consultor Jur\u00eddico<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>O prazo para que o contribuinte possa pedir a devolu\u00e7\u00e3o de tributos indevidos lan\u00e7ados de<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[160,188],"tags":[],"class_list":["post-1725","post","type-post","status-publish","format-standard","hentry","category-planejamento-tributario","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ define datas prescricionais em a\u00e7\u00f5es tribut\u00e1rias - 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