{"id":11276,"date":"2021-09-08T09:20:49","date_gmt":"2021-09-08T12:20:49","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=11276"},"modified":"2021-09-22T11:44:36","modified_gmt":"2021-09-22T14:44:36","slug":"redirecionamento-de-execucao-fiscal-contra-espolio","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/redirecionamento-de-execucao-fiscal-contra-espolio\/","title":{"rendered":"REDIRECIONAMENTO DE EXECU\u00c7\u00c3O FISCAL CONTRA ESP\u00d3LIO"},"content":{"rendered":"<p><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2015\/07\/Rausch-Mainenti-Capa-News-Email-Infla----o-oficial-no-1---semestre----a-mais-alta-desde-2003-diz-IBGE.png\" data-rel=\"lightbox-image-0\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-10179 alignleft\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2015\/07\/Rausch-Mainenti-Capa-News-Email-Infla----o-oficial-no-1---semestre----a-mais-alta-desde-2003-diz-IBGE-300x111.png\" alt=\"\" width=\"492\" height=\"182\" srcset=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2015\/07\/Rausch-Mainenti-Capa-News-Email-Infla----o-oficial-no-1---semestre----a-mais-alta-desde-2003-diz-IBGE-300x111.png 300w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2015\/07\/Rausch-Mainenti-Capa-News-Email-Infla----o-oficial-no-1---semestre----a-mais-alta-desde-2003-diz-IBGE.png 540w\" sizes=\"auto, (max-width: 492px) 100vw, 492px\" \/><\/a>O redirecionamento da execu\u00e7\u00e3o fiscal contra o esp\u00f3lio somente pode ser levado a efeito quando o falecimento do contribuinte ocorrer ap\u00f3s sua cita\u00e7\u00e3o.<\/p>\n<p>Com esse fundamento, a 7\u00aa Turma do Tribunal Regional Federal da 1a Regi\u00e3o (TRF1), em vota\u00e7\u00e3o un\u00e2nime, negou provimento \u00e0 apela\u00e7\u00e3o do IBAMA contra a senten\u00e7a que extinguiu o processo sem resolu\u00e7\u00e3o do m\u00e9rito, diante da impossibilidade de o esp\u00f3lio do executado figurar no polo passivo da demanda, em face da aus\u00eancia de cita\u00e7\u00e3o v\u00e1lida.<\/p>\n<p>O apelante sustenta que o executado primitivo faleceu ap\u00f3s a demanda ter sido ajuizada, embora antes da cita\u00e7\u00e3o, e que seria poss\u00edvel o prosseguimento da demanda com a substitui\u00e7\u00e3o do de cujus pelo respectivo esp\u00f3lio.<\/p>\n<p>O desembargador federal Hercules Fajoses, relator da apela\u00e7\u00e3o, destacou que a jurisprud\u00eancia do Superior Tribunal de Justi\u00e7a (STJ) e do pr\u00f3prio TRF1 firmou-se no sentido de que o falecimento do devedor antes da cita\u00e7\u00e3o, impede a regulariza\u00e7\u00e3o do polo passivo.<\/p>\n<p>No caso, afirmou o magistrado, o devedor faleceu em 06\/08\/2016, conforme documento da previd\u00eancia social juntado aos autos antes da expedi\u00e7\u00e3o da carta citat\u00f3ria, em 28\/11\/2016, o que leva \u00e0 aplica\u00e7\u00e3o, ao caso, do enunciado da S\u00famula 392\/STJ a qual estabelece que a Fazenda P\u00fablica pode substituir a certid\u00e3o de d\u00edvida ativa (CDA) at\u00e9 a prola\u00e7\u00e3o da senten\u00e7a de embargos, quando se tratar de corre\u00e7\u00e3o de erro material ou formal, vedada a modifica\u00e7\u00e3o do sujeito passivo da execu\u00e7\u00e3o.<\/p>\n<p>Processo 0002256-11.2016.4.01.3905<br \/>\nFonte: TRF1<\/p>\n<p>Fale conosco e saiba mais.<\/p>\n<p>www.mainentitributos.com.br<br \/>\n31 997755450<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O redirecionamento da execu\u00e7\u00e3o fiscal contra o esp\u00f3lio somente pode ser levado a efeito quando o falecimento do contribuinte ocorrer ap\u00f3s sua cita\u00e7\u00e3o. Com esse fundamento, a 7\u00aa Turma do Tribunal Regional Federal da 1a Regi\u00e3o (TRF1), em vota\u00e7\u00e3o un\u00e2nime, negou provimento \u00e0 apela\u00e7\u00e3o do IBAMA contra a senten\u00e7a que extinguiu o processo sem resolu\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[277,2,272],"tags":[],"class_list":["post-11276","post","type-post","status-publish","format-standard","hentry","category-agrobusiness","category-artigo","category-direito-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>REDIRECIONAMENTO DE EXECU\u00c7\u00c3O FISCAL CONTRA ESP\u00d3LIO &#8211; Mainenti Tributos<\/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:\/\/www.rauschmainenti.adv.br\/esc\/redirecionamento-de-execucao-fiscal-contra-espolio\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REDIRECIONAMENTO DE EXECU\u00c7\u00c3O FISCAL CONTRA ESP\u00d3LIO &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"O redirecionamento da execu\u00e7\u00e3o fiscal contra o esp\u00f3lio somente pode ser levado a efeito quando o falecimento do contribuinte ocorrer ap\u00f3s sua cita\u00e7\u00e3o. Com esse fundamento, a 7\u00aa Turma do Tribunal Regional Federal da 1a Regi\u00e3o (TRF1), em vota\u00e7\u00e3o un\u00e2nime, negou provimento \u00e0 apela\u00e7\u00e3o do IBAMA contra a senten\u00e7a que extinguiu o processo sem resolu\u00e7\u00e3o [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rauschmainenti.adv.br\/esc\/redirecionamento-de-execucao-fiscal-contra-espolio\/\" \/>\n<meta property=\"og:site_name\" content=\"Mainenti Tributos\" \/>\n<meta property=\"article:published_time\" content=\"2021-09-08T12:20:49+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-09-22T14:44:36+00:00\" \/>\n<meta property=\"og:image\" content=\"http:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2015\/07\/Rausch-Mainenti-Capa-News-Email-Infla----o-oficial-no-1---semestre----a-mais-alta-desde-2003-diz-IBGE-300x111.png\" \/>\n<meta name=\"author\" content=\"Amaury Mainenti\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amaury Mainenti\" \/>\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:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/redirecionamento-de-execucao-fiscal-contra-espolio\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/redirecionamento-de-execucao-fiscal-contra-espolio\\\/\"},\"author\":{\"name\":\"Amaury Mainenti\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/#\\\/schema\\\/person\\\/c84b547d2858605a698343334a30fe74\"},\"headline\":\"REDIRECIONAMENTO DE EXECU\u00c7\u00c3O FISCAL CONTRA ESP\u00d3LIO\",\"datePublished\":\"2021-09-08T12:20:49+00:00\",\"dateModified\":\"2021-09-22T14:44:36+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/redirecionamento-de-execucao-fiscal-contra-espolio\\\/\"},\"wordCount\":286,\"image\":{\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/redirecionamento-de-execucao-fiscal-contra-espolio\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/wp-content\\\/uploads\\\/2015\\\/07\\\/Rausch-Mainenti-Capa-News-Email-Infla----o-oficial-no-1---semestre----a-mais-alta-desde-2003-diz-IBGE-300x111.png\",\"articleSection\":[\"AGROBUSINESS\",\"Artigo\",\"DIREITO TRIBUT\u00c1RIO\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/redirecionamento-de-execucao-fiscal-contra-espolio\\\/\",\"url\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/redirecionamento-de-execucao-fiscal-contra-espolio\\\/\",\"name\":\"REDIRECIONAMENTO DE EXECU\u00c7\u00c3O FISCAL CONTRA ESP\u00d3LIO &#8211; 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