{"id":2953,"date":"2007-12-02T13:37:00","date_gmt":"2007-12-02T13:37:00","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2007\/12\/02\/receita-autoriza-reabertura-de-acoes-sem-deposito-recursal-02\/"},"modified":"2007-12-02T13:37:00","modified_gmt":"2007-12-02T13:37:00","slug":"receita-autoriza-reabertura-de-acoes-sem-deposito-recursal-02","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2007\/12\/02\/receita-autoriza-reabertura-de-acoes-sem-deposito-recursal-02\/","title":{"rendered":"Receita autoriza reabertura de a\u00e7\u00f5es sem dep\u00f3sito recursal &#8211; 02"},"content":{"rendered":"<p><span style=\"font-size:100%;\"><span style=\"font-family:arial;\">As empresas que n\u00e3o puderam recorrer em processos administrativos contra o Fisco por conta da antiga exig\u00eancia de dep\u00f3sito de 30% do valor do recurso, poder\u00e3o retomar a discuss\u00e3o na Receita Federal. O pr\u00f3prio \u00f3rg\u00e3o editou um ato declarat\u00f3rio, publicado na \u00faltima sexta-feira, que autoriza a reabertura dos processos arquivados nos \u00faltimos cinco anos, por n\u00e3o haver o dep\u00f3sito recursal.<\/span><\/p>\n<p><span style=\"font-family:arial;\">O ato tamb\u00e9m prev\u00ea que, caso o d\u00e9bito j\u00e1 tenha sido encaminhado \u00e0 Procuradoria Geral da Fazenda Nacional para que haja a abertura do processo de execu\u00e7\u00e3o fiscal, o contribuinte fa\u00e7a o requerimento \u00e0quele \u00f3rg\u00e3o para a retomada da discuss\u00e3o via administrativa. <\/span><\/p>\n<p><span style=\"font-family:arial;\">(&#8230;) <\/span><\/p>\n<p><span style=\"font-family:arial;\">A iniciativa da Receita Federal foi tomada depois que o Supremo Tribunal Federal (STF) declarou a incostitucionalidade da exig\u00eancia do dep\u00f3sito, em mar\u00e7o deste ano. At\u00e9 ent\u00e3o, o \u00f3rg\u00e3o j\u00e1 tinha reconhecido que n\u00e3o exigiria mais o dep\u00f3sito, mas a quest\u00e3o das a\u00e7\u00f5es que j\u00e1 tinham sido arquivadas n\u00e3o tinha sido analisada.<\/span><\/p>\n<p><span style=\"font-family:arial;\">(&#8230;)<\/span><\/p>\n<p><span style=\"font-family:arial;\">Em mar\u00e7o passado, por 9 votos a 1, o Supremo derrubou a exig\u00eancia de dep\u00f3sito antecipado para que uma empresa possa entrar com recurso administrativo perante o Instituto Nacional da Seguridade Social (INSS) e a Receita Federal.<\/span><\/p>\n<p><span style=\"font-family:arial;\">(&#8230;)<\/p>\n<p><\/span><span style=\"font-family: arial;font-family:arial;font-size:85%;\"  >Fonte: DCI \/ <\/span><\/span><span style=\"font-family: arial;font-size:85%;\" ><span style=\"font-size: 12pt;\">Adriana Aguiar<\/span><\/span><span style=\"font-family: arial;font-size:100%;\" ><span style=\"font-size:85%;\"><br \/><\/span><span style=\"font-size:85%;\">Data: 27\/11\/2007<\/span> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As empresas que n\u00e3o puderam recorrer em processos administrativos contra o Fisco por conta da<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[160,169,188],"tags":[],"class_list":["post-2953","post","type-post","status-publish","format-standard","hentry","category-planejamento-tributario","category-receita-federal","category-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Receita autoriza reabertura de a\u00e7\u00f5es sem dep\u00f3sito recursal - 02 - Prof. Alexandre Alcantara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alcantara.pro.br\/portal\/2007\/12\/02\/receita-autoriza-reabertura-de-acoes-sem-deposito-recursal-02\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Receita autoriza reabertura de a\u00e7\u00f5es sem dep\u00f3sito recursal - 02 - Prof. Alexandre Alcantara\" \/>\n<meta property=\"og:description\" content=\"As empresas que n\u00e3o puderam recorrer em processos administrativos contra o Fisco por conta da\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alcantara.pro.br\/portal\/2007\/12\/02\/receita-autoriza-reabertura-de-acoes-sem-deposito-recursal-02\/\" \/>\n<meta property=\"og:site_name\" content=\"Prof. Alexandre Alcantara\" \/>\n<meta property=\"article:published_time\" content=\"2007-12-02T13:37:00+00:00\" \/>\n<meta name=\"author\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editoria: Prof. Alexandre Alcantara\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2007\\\/12\\\/02\\\/receita-autoriza-reabertura-de-acoes-sem-deposito-recursal-02\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/2007\\\/12\\\/02\\\/receita-autoriza-reabertura-de-acoes-sem-deposito-recursal-02\\\/\"},\"author\":{\"name\":\"Editoria: Prof. Alexandre Alcantara\",\"@id\":\"https:\\\/\\\/alcantara.pro.br\\\/portal\\\/#\\\/schema\\\/person\\\/1991ac6c2adfbaedfb22ff57aed2c7db\"},\"headline\":\"Receita autoriza reabertura de a\u00e7\u00f5es sem dep\u00f3sito recursal &#8211; 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