{"id":2502,"date":"2020-09-04T21:28:49","date_gmt":"2020-09-04T21:28:49","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=2502"},"modified":"2020-09-04T21:43:31","modified_gmt":"2020-09-04T21:43:31","slug":"parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/","title":{"rendered":"Parcelamento de cr\u00e9dito tribut\u00e1rio prescrito \u00e9 inv\u00e1lido e deve ser restitu\u00eddo, diz STJ."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2502\" class=\"elementor elementor-2502\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ee29859 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ee29859\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-98c6d28\" data-id=\"98c6d28\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-34590b5 elementor-widget elementor-widget-text-editor\" data-id=\"34590b5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\"><strong>Vemos que muitas empresas efetuam parcelamentos de d\u00e9bitos tribut\u00e1rios ou previdenci\u00e1rios, muitas vezes para regularizar a sua situa\u00e7\u00e3o fiscal ou evitar maiores desgastes no judici\u00e1rio quando recebem a temida cita\u00e7\u00e3o na execu\u00e7\u00e3o fiscal.\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-cab706c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cab706c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-4f2f0dd\" data-id=\"4f2f0dd\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-da063b5 elementor-widget elementor-widget-image\" data-id=\"da063b5\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos-1024x1024.jpg\" class=\"attachment-large size-large wp-image-2505\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos-1024x1024.jpg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos-300x300.jpg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos-150x150.jpg 150w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos-768x768.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos-1536x1536.jpg 1536w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos-2048x2048.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5bc2cd1\" data-id=\"5bc2cd1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7483f9a elementor-widget elementor-widget-text-editor\" data-id=\"7483f9a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Ocorre que, h\u00e1 casos em que o d\u00e9bito parcelado j\u00e1 se encontra prescrito, uma vez transcorrido o prazo de cinco anos desde a sua constitui\u00e7\u00e3o at\u00e9 o efetivo pedido de parcelamento, sem a devida exig\u00eancia legal pela Procuradoria.<\/p><p style=\"text-align: justify\">Recentemente, em julgamento proferido em 01\/06\/2020, no AgInt no AREsp 1156016\/SE, o STJ se manifestou no sentido de que o parcelamento postulado depois de transcorrido o prazo prescricional, n\u00e3o restabelece a exigibilidade do cr\u00e9dito tribut\u00e1rio. Isso\u00a0 porque n\u00e3o \u00e9 poss\u00edvel interromper a prescri\u00e7\u00e3o de cr\u00e9dito tribut\u00e1rio j\u00e1 prescrito, bem como porque a prescri\u00e7\u00e3o tribut\u00e1ria n\u00e3o est\u00e1 sujeita \u00e0 ren\u00fancia, uma vez que ela n\u00e3o \u00e9 causa de extin\u00e7\u00e3o apenas do direito de a\u00e7\u00e3o, mas, sim, do pr\u00f3prio direito ao cr\u00e9dito tribut\u00e1rio (art. 156, V do CTN).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a00614b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a00614b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d2537d9\" data-id=\"d2537d9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e73d783 elementor-widget elementor-widget-text-editor\" data-id=\"e73d783\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify\">Sendo assim, <strong>quando o d\u00e9bito parcelado j\u00e1 se encontrava prescrito antes mesmo de ser parcelado, este n\u00e3o \u00e9 mais devido e, portanto, as parcelas j\u00e1 recolhidas podem ser objeto de pedido de restitui\u00e7\u00e3o.<\/strong><\/p><p style=\"text-align: justify\">Por essa raz\u00e3o, \u00e9 importante que as empresas busquem o aux\u00edlio de profissionais especializados para uma boa gest\u00e3o do seu passivo fiscal, em especial para que efetuem uma an\u00e1lise minuciosa de toda a situa\u00e7\u00e3o da empresa para averiguar se h\u00e1 possibilidades de redu\u00e7\u00e3o do passivo, com a revis\u00e3o dos d\u00e9bitos parcelados.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vemos que muitas empresas efetuam parcelamentos de d\u00e9bitos tribut\u00e1rios ou previdenci\u00e1rios, muitas vezes para regularizar a sua situa\u00e7\u00e3o fiscal ou evitar maiores desgastes no judici\u00e1rio quando recebem a temida cita\u00e7\u00e3o na execu\u00e7\u00e3o fiscal.&nbsp; Ocorre que, h\u00e1 casos em que o d\u00e9bito parcelado j\u00e1 se encontra prescrito, uma vez transcorrido o prazo de cinco anos desde a sua constitui\u00e7\u00e3o at\u00e9 o efetivo pedido de parcelamento, sem a devida exig\u00eancia legal pela Procuradoria. Recentemente, em julgamento proferido em 01\/06\/2020, no AgInt no AREsp 1156016\/SE, o STJ se manifestou no sentido de que o parcelamento postulado depois de transcorrido o prazo prescricional, n\u00e3o restabelece a exigibilidade do cr\u00e9dito tribut\u00e1rio. Isso&nbsp; porque n\u00e3o \u00e9 poss\u00edvel interromper a prescri\u00e7\u00e3o de cr\u00e9dito tribut\u00e1rio j\u00e1&hellip;<\/p>\n","protected":false},"author":2,"featured_media":2505,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55,47,53,46],"tags":[],"class_list":["post-2502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","category-juridico","category-previdenciario","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Parcelamento de cr\u00e9dito tribut\u00e1rio prescrito \u00e9 inv\u00e1lido e deve ser restitu\u00eddo, diz STJ. - Aureum Advocacia<\/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:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Parcelamento de cr\u00e9dito tribut\u00e1rio prescrito \u00e9 inv\u00e1lido e deve ser restitu\u00eddo, diz STJ. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Vemos que muitas empresas efetuam parcelamentos de d\u00e9bitos tribut\u00e1rios ou previdenci\u00e1rios, muitas vezes para regularizar a sua situa\u00e7\u00e3o fiscal ou evitar maiores desgastes no judici\u00e1rio quando recebem a temida cita\u00e7\u00e3o na execu\u00e7\u00e3o fiscal.&nbsp; Ocorre que, h\u00e1 casos em que o d\u00e9bito parcelado j\u00e1 se encontra prescrito, uma vez transcorrido o prazo de cinco anos desde a sua constitui\u00e7\u00e3o at\u00e9 o efetivo pedido de parcelamento, sem a devida exig\u00eancia legal pela Procuradoria. Recentemente, em julgamento proferido em 01\/06\/2020, no AgInt no AREsp 1156016\/SE, o STJ se manifestou no sentido de que o parcelamento postulado depois de transcorrido o prazo prescricional, n\u00e3o restabelece a exigibilidade do cr\u00e9dito tribut\u00e1rio. Isso&nbsp; porque n\u00e3o \u00e9 poss\u00edvel interromper a prescri\u00e7\u00e3o de cr\u00e9dito tribut\u00e1rio j\u00e1&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/\" \/>\n<meta property=\"og:site_name\" content=\"Aureum Advocacia\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/aureumadvocacia\" \/>\n<meta property=\"article:published_time\" content=\"2020-09-04T21:28:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-04T21:43:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2084\" \/>\n\t<meta property=\"og:image:height\" content=\"2084\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"bruna\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"bruna\" \/>\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:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/\"},\"author\":{\"name\":\"bruna\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0\"},\"headline\":\"Parcelamento de cr\u00e9dito tribut\u00e1rio prescrito \u00e9 inv\u00e1lido e deve ser restitu\u00eddo, diz STJ.\",\"datePublished\":\"2020-09-04T21:28:49+00:00\",\"dateModified\":\"2020-09-04T21:43:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/\"},\"wordCount\":291,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos.jpg\",\"articleSection\":[\"Economia\",\"Jur\u00eddico\",\"Previdenci\u00e1rio\",\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/\",\"name\":\"Parcelamento de cr\u00e9dito tribut\u00e1rio prescrito \u00e9 inv\u00e1lido e deve ser restitu\u00eddo, diz STJ. - 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Aureum Advocacia","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/","og_locale":"pt_BR","og_type":"article","og_title":"Parcelamento de cr\u00e9dito tribut\u00e1rio prescrito \u00e9 inv\u00e1lido e deve ser restitu\u00eddo, diz STJ. - Aureum Advocacia","og_description":"Vemos que muitas empresas efetuam parcelamentos de d\u00e9bitos tribut\u00e1rios ou previdenci\u00e1rios, muitas vezes para regularizar a sua situa\u00e7\u00e3o fiscal ou evitar maiores desgastes no judici\u00e1rio quando recebem a temida cita\u00e7\u00e3o na execu\u00e7\u00e3o fiscal.&nbsp; Ocorre que, h\u00e1 casos em que o d\u00e9bito parcelado j\u00e1 se encontra prescrito, uma vez transcorrido o prazo de cinco anos desde a sua constitui\u00e7\u00e3o at\u00e9 o efetivo pedido de parcelamento, sem a devida exig\u00eancia legal pela Procuradoria. Recentemente, em julgamento proferido em 01\/06\/2020, no AgInt no AREsp 1156016\/SE, o STJ se manifestou no sentido de que o parcelamento postulado depois de transcorrido o prazo prescricional, n\u00e3o restabelece a exigibilidade do cr\u00e9dito tribut\u00e1rio. Isso&nbsp; porque n\u00e3o \u00e9 poss\u00edvel interromper a prescri\u00e7\u00e3o de cr\u00e9dito tribut\u00e1rio j\u00e1&hellip;","og_url":"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/","og_site_name":"Aureum Advocacia","article_publisher":"https:\/\/www.facebook.com\/aureumadvocacia","article_published_time":"2020-09-04T21:28:49+00:00","article_modified_time":"2020-09-04T21:43:31+00:00","og_image":[{"width":2084,"height":2084,"url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos.jpg","type":"image\/jpeg"}],"author":"bruna","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"bruna","Est. tempo de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/#article","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/"},"author":{"name":"bruna","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0"},"headline":"Parcelamento de cr\u00e9dito tribut\u00e1rio prescrito \u00e9 inv\u00e1lido e deve ser restitu\u00eddo, diz STJ.","datePublished":"2020-09-04T21:28:49+00:00","dateModified":"2020-09-04T21:43:31+00:00","mainEntityOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/"},"wordCount":291,"commentCount":0,"publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2020\/09\/debitos_ativos.jpg","articleSection":["Economia","Jur\u00eddico","Previdenci\u00e1rio","Tribut\u00e1rio"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/","url":"https:\/\/aureum.adv.br\/inicio\/2020\/09\/04\/parcelamento-de-credito-tributario-prescrito-e-invalido-e-deve-ser-restituido-diz-stj\/","name":"Parcelamento de cr\u00e9dito tribut\u00e1rio prescrito \u00e9 inv\u00e1lido e deve ser restitu\u00eddo, diz STJ. - 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