{"id":4221,"date":"2022-09-22T15:44:56","date_gmt":"2022-09-22T18:44:56","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=4221"},"modified":"2022-09-22T15:46:05","modified_gmt":"2022-09-22T18:46:05","slug":"stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2022\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/","title":{"rendered":"STJ: contribuinte n\u00e3o precisa se socorrer \u00e0 esfera administrativa antes de acionar o judici\u00e1rio em mat\u00e9ria tribut\u00e1ria."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4221\" class=\"elementor elementor-4221\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e0b39dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e0b39dc\" 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-6b8b8bf\" data-id=\"6b8b8bf\" 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-e40ea86 elementor-widget elementor-widget-text-editor\" data-id=\"e40ea86\" 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;\">A 1\u00aa Turma do STJ, ao analisar o fato de um contribuinte ter preenchido equivocadamente sua declara\u00e7\u00e3o de IRPJ, implicando no aumento do imposto devido, decidiu que o acesso ao Poder Judici\u00e1rio independe de pr\u00e9vio requerimento administrativo, em virtude da premissa prevista no art. 5\u00ba, XXXV, da Constitui\u00e7\u00e3o Federal.<\/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-4735567 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4735567\" 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-861e86f\" data-id=\"861e86f\" 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-8c94e69 elementor-widget elementor-widget-image\" data-id=\"8c94e69\" 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-b6ec528\" data-id=\"b6ec528\" 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-bf5272f elementor-widget elementor-widget-text-editor\" data-id=\"bf5272f\" 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;\">A discuss\u00e3o foi levada \u00e0 inst\u00e2ncia superior ap\u00f3s o Tribunal Regional Federal da 3\u00aa Regi\u00e3o ter acolhido a argumenta\u00e7\u00e3o da Fazenda Nacional de que n\u00e3o haveria interesse de agir por parte do contribuinte, que poderia ter procurado a Receita Federal do Brasil para retificar a sua declara\u00e7\u00e3o de IRPJ.<\/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-bc1e682 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bc1e682\" 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-62f7df5\" data-id=\"62f7df5\" 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-2e37725 elementor-widget elementor-widget-text-editor\" data-id=\"2e37725\" 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;\">Entretanto, este fundamento foi afastado pelo Min. Gurgel de Faria, que afirmou existir o interesse de agir, tendo em vista a pretens\u00e3o do contribuinte de anular o d\u00e9bito tribut\u00e1rio e n\u00e3o s\u00f3 retificar a declara\u00e7\u00e3o de IRPJ, sendo que, somente na segunda hip\u00f3tese, \u00e9 que remanesceriam d\u00favidas sobre a exist\u00eancia de les\u00e3o ou amea\u00e7a \u00e0 direito.<\/p><p style=\"text-align: justify;\">Entenda melhor sobre a discuss\u00e3o em comento entrando em contato com os especialistas da Aureum Advocacia.<\/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>A 1\u00aa Turma do STJ, ao analisar o fato de um contribuinte ter preenchido equivocadamente sua declara\u00e7\u00e3o de IRPJ, implicando no aumento do imposto devido, decidiu que o acesso ao Poder Judici\u00e1rio independe de pr\u00e9vio requerimento administrativo, em virtude da premissa prevista no art. 5\u00ba, XXXV, da Constitui\u00e7\u00e3o Federal. A discuss\u00e3o foi levada \u00e0 inst\u00e2ncia superior ap\u00f3s o Tribunal Regional Federal da 3\u00aa Regi\u00e3o ter acolhido a argumenta\u00e7\u00e3o da Fazenda Nacional de que n\u00e3o haveria interesse de agir por parte do contribuinte, que poderia ter procurado a Receita Federal do Brasil para retificar a sua declara\u00e7\u00e3o de IRPJ. Entretanto, este fundamento foi afastado pelo Min. Gurgel de Faria, que afirmou existir o interesse de agir, tendo em vista&hellip;<\/p>\n","protected":false},"author":4,"featured_media":4223,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[46],"tags":[],"class_list":["post-4221","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ: contribuinte n\u00e3o precisa se socorrer \u00e0 esfera administrativa antes de acionar o judici\u00e1rio em mat\u00e9ria tribut\u00e1ria. - 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\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ: contribuinte n\u00e3o precisa se socorrer \u00e0 esfera administrativa antes de acionar o judici\u00e1rio em mat\u00e9ria tribut\u00e1ria. - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"A 1\u00aa Turma do STJ, ao analisar o fato de um contribuinte ter preenchido equivocadamente sua declara\u00e7\u00e3o de IRPJ, implicando no aumento do imposto devido, decidiu que o acesso ao Poder Judici\u00e1rio independe de pr\u00e9vio requerimento administrativo, em virtude da premissa prevista no art. 5\u00ba, XXXV, da Constitui\u00e7\u00e3o Federal. A discuss\u00e3o foi levada \u00e0 inst\u00e2ncia superior ap\u00f3s o Tribunal Regional Federal da 3\u00aa Regi\u00e3o ter acolhido a argumenta\u00e7\u00e3o da Fazenda Nacional de que n\u00e3o haveria interesse de agir por parte do contribuinte, que poderia ter procurado a Receita Federal do Brasil para retificar a sua declara\u00e7\u00e3o de IRPJ. Entretanto, este fundamento foi afastado pelo Min. Gurgel de Faria, que afirmou existir o interesse de agir, tendo em vista&hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/\" \/>\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=\"2022-09-22T18:44:56+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-09-22T18:46:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/09\/IRPJ.jpg\" \/>\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\/jpeg\" \/>\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\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/\"},\"author\":{\"name\":\"Patrick\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/191f8dc1c3a32978ebe9932f55bf4022\"},\"headline\":\"STJ: contribuinte n\u00e3o precisa se socorrer \u00e0 esfera administrativa antes de acionar o judici\u00e1rio em mat\u00e9ria tribut\u00e1ria.\",\"datePublished\":\"2022-09-22T18:44:56+00:00\",\"dateModified\":\"2022-09-22T18:46:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/\"},\"wordCount\":206,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/#organization\"},\"image\":{\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2022\/09\/IRPJ.jpg\",\"articleSection\":[\"Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/\",\"url\":\"https:\/\/aureum.adv.br\/inicio\/2022\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/\",\"name\":\"STJ: contribuinte n\u00e3o precisa se socorrer \u00e0 esfera administrativa antes de acionar o judici\u00e1rio em mat\u00e9ria tribut\u00e1ria. - 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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\/2022\/09\/22\/stj-contribuinte-nao-precisa-se-socorrer-a-esfera-administrativa-antes-de-acionar-o-judiciario-em-materia-tributaria\/","og_locale":"pt_BR","og_type":"article","og_title":"STJ: contribuinte n\u00e3o precisa se socorrer \u00e0 esfera administrativa antes de acionar o judici\u00e1rio em mat\u00e9ria tribut\u00e1ria. - Aureum Advocacia","og_description":"A 1\u00aa Turma do STJ, ao analisar o fato de um contribuinte ter preenchido equivocadamente sua declara\u00e7\u00e3o de IRPJ, implicando no aumento do imposto devido, decidiu que o acesso ao Poder Judici\u00e1rio independe de pr\u00e9vio requerimento administrativo, em virtude da premissa prevista no art. 5\u00ba, XXXV, da Constitui\u00e7\u00e3o Federal. 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