{"id":3360,"date":"2022-04-19T11:41:46","date_gmt":"2022-04-19T14:41:46","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=3360"},"modified":"2022-04-19T11:42:49","modified_gmt":"2022-04-19T14:42:49","slug":"trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/","title":{"rendered":"TRF4 permite a expedi\u00e7\u00e3o de precat\u00f3rio em Mandado de Seguran\u00e7a"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3360\" class=\"elementor elementor-3360\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5caf9b1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5caf9b1\" 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-a5d7b55\" data-id=\"a5d7b55\" 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-4914ce0 elementor-widget elementor-widget-text-editor\" data-id=\"4914ce0\" 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;\">Na recente decis\u00e3o prolatada no dia 08.04.2022, <strong>o Tribunal Regional Federal da 4\u00aa Regi\u00e3o,<\/strong> por meio do Desembargador Federal Leandro Paulsen, <span style=\"text-decoration: underline;\"><strong>reconheceu a possibilidade de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio via precat\u00f3rio em mandado de seguran\u00e7a.<\/strong><\/span><\/p><p style=\"text-align: justify;\">O posicionamento, no entanto, ainda \u00e9 controverso no Poder Judici\u00e1rio, tendo em vista a linha de entendimento que permite a repeti\u00e7\u00e3o de ind\u00e9bito em mandado de seguran\u00e7a somente via compensa\u00e7\u00e3o administrativa, vedando a expedi\u00e7\u00e3o de precat\u00f3rios ou RPVs.<\/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-b1a1d86 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b1a1d86\" 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-ffa98c7\" data-id=\"ffa98c7\" 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-2869780 elementor-widget elementor-widget-image\" data-id=\"2869780\" 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=\"768\" height=\"390\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1.jpg\" class=\"attachment-large size-large wp-image-3362\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1.jpg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/img20210816153618502-768x390-1-300x152.jpg 300w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\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-e4bd04a\" data-id=\"e4bd04a\" 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-0c28165 elementor-widget elementor-widget-text-editor\" data-id=\"0c28165\" 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;\">Na decis\u00e3o, o Desembargador Federal relatou que <strong><em>&#8220;diante uma senten\u00e7a em mandado de seguran\u00e7a que, dotada de efic\u00e1cia mandamental e declarat\u00f3ria, certificado o direito de cr\u00e9dito do contribuinte que recolheu indevidamente o tributo e permite a restitui\u00e7\u00e3o tribut\u00e1ria, \u00e9 poss\u00edvel ao contribuinte optar, no cumprimento do julgado do mandado de seguran\u00e7a, pela repeti\u00e7\u00e3o via precat\u00f3rio, sem que isso constitua ofensa \u00e0 coisa julgada.&#8221;<\/em>.<\/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-5402b78 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5402b78\" 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-925a825\" data-id=\"925a825\" 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-4c28f6c elementor-widget elementor-widget-text-editor\" data-id=\"4c28f6c\" 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;\">No julgado, foi mencionada a S\u00famula de n. 461, do Superior Tribunal de Justi\u00e7a, que d\u00e1 a liberdade do contribuinte em receber, por precat\u00f3rio ou restitui\u00e7\u00e3o, o ind\u00e9bito tribut\u00e1rio reconhecido por senten\u00e7a declarat\u00f3ria transitada em julgado.<\/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-ade507a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ade507a\" 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-c3d406e\" data-id=\"c3d406e\" 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-2e7dcd6 elementor-widget elementor-widget-text-editor\" data-id=\"2e7dcd6\" 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;\">Vale lembrar que o entendimento n\u00e3o \u00e9 un\u00e2nime em todos os Tribunais do Brasil, mas, o precedente, sem d\u00favidas, d\u00e1 for\u00e7as aos pedidos realizados pela via mandamental, principalmente para os casos em que a repeti\u00e7\u00e3o do ind\u00e9bito via compensa\u00e7\u00e3o de tributos n\u00e3o traga vantagens ao contribuinte, seja pelo fim das atividades da empresa, pelo excesso de cr\u00e9ditos ou por quaisquer outros motivos que o fa\u00e7a preferir pelo recebimento dos valores em pec\u00fania.<\/p><p style=\"text-align: justify;\">Saiba mais sobre a possibilidade de receber o ind\u00e9bito judicial reconhecido em mandado de seguran\u00e7a, via precat\u00f3rio ou RPV, entrando em contato com nossos especialistas.<\/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>Na recente decis\u00e3o prolatada no dia 08.04.2022, o Tribunal Regional Federal da 4\u00aa Regi\u00e3o, por meio do Desembargador Federal Leandro Paulsen, reconheceu a possibilidade de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio via precat\u00f3rio em mandado de seguran\u00e7a. O posicionamento, no entanto, ainda \u00e9 controverso no Poder Judici\u00e1rio, tendo em vista a linha de entendimento que permite a repeti\u00e7\u00e3o de ind\u00e9bito em mandado de seguran\u00e7a somente via compensa\u00e7\u00e3o administrativa, vedando a expedi\u00e7\u00e3o de precat\u00f3rios ou RPVs. Na decis\u00e3o, o Desembargador Federal relatou que &#8220;diante uma senten\u00e7a em mandado de seguran\u00e7a que, dotada de efic\u00e1cia mandamental e declarat\u00f3ria, certificado o direito de cr\u00e9dito do contribuinte que recolheu indevidamente o tributo e permite a restitui\u00e7\u00e3o tribut\u00e1ria, \u00e9 poss\u00edvel ao contribuinte optar, no cumprimento&hellip;<\/p>\n","protected":false},"author":4,"featured_media":3363,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[],"class_list":["post-3360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-juridico"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TRF4 permite a expedi\u00e7\u00e3o de precat\u00f3rio em Mandado de Seguran\u00e7a - 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\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TRF4 permite a expedi\u00e7\u00e3o de precat\u00f3rio em Mandado de Seguran\u00e7a - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"Na recente decis\u00e3o prolatada no dia 08.04.2022, o Tribunal Regional Federal da 4\u00aa Regi\u00e3o, por meio do Desembargador Federal Leandro Paulsen, reconheceu a possibilidade de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio via precat\u00f3rio em mandado de seguran\u00e7a. O posicionamento, no entanto, ainda \u00e9 controverso no Poder Judici\u00e1rio, tendo em vista a linha de entendimento que permite a repeti\u00e7\u00e3o de ind\u00e9bito em mandado de seguran\u00e7a somente via compensa\u00e7\u00e3o administrativa, vedando a expedi\u00e7\u00e3o de precat\u00f3rios ou RPVs. Na decis\u00e3o, o Desembargador Federal relatou que &#8220;diante uma senten\u00e7a em mandado de seguran\u00e7a que, dotada de efic\u00e1cia mandamental e declarat\u00f3ria, certificado o direito de cr\u00e9dito do contribuinte que recolheu indevidamente o tributo e permite a restitui\u00e7\u00e3o tribut\u00e1ria, \u00e9 poss\u00edvel ao contribuinte optar, no cumprimento&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/\" \/>\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=\"2022-04-19T14:41:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-04-19T14:42:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/TRF4-Precatorio.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1080\" \/>\n\t<meta property=\"og:image:height\" content=\"1080\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Patrick\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Patrick\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"TRF4 permite a expedi\u00e7\u00e3o de precat\u00f3rio em Mandado de Seguran\u00e7a\",\"datePublished\":\"2022-04-19T14:41:46+00:00\",\"dateModified\":\"2022-04-19T14:42:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/\"},\"wordCount\":323,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/04\/TRF4-Precatorio.png\",\"articleSection\":[\"Jur\u00eddico\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/04\/19\/trf4-permite-a-expedicao-de-precatorio-em-mandado-de-seguranca\/\",\"name\":\"TRF4 permite a expedi\u00e7\u00e3o de precat\u00f3rio em Mandado de Seguran\u00e7a - 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O posicionamento, no entanto, ainda \u00e9 controverso no Poder Judici\u00e1rio, tendo em vista a linha de entendimento que permite a repeti\u00e7\u00e3o de ind\u00e9bito em mandado de seguran\u00e7a somente via compensa\u00e7\u00e3o administrativa, vedando a expedi\u00e7\u00e3o de precat\u00f3rios ou RPVs. 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