{"id":11456,"date":"2022-03-11T18:02:41","date_gmt":"2022-03-11T21:02:41","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=11456"},"modified":"2022-03-11T18:02:41","modified_gmt":"2022-03-11T21:02:41","slug":"presuncao-de-fraude-execucao-fiscal","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/","title":{"rendered":"PRESUN\u00c7\u00c3O DE FRAUDE \u00c0 EXECU\u00c7\u00c3O FISCAL"},"content":{"rendered":"<p><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/08\/eu.png\" data-rel=\"lightbox-image-0\" data-rl_title=\"\" data-rl_caption=\"\" title=\"\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-11226 alignleft\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/08\/eu-200x300.png\" alt=\"\" width=\"382\" height=\"573\" srcset=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/08\/eu-200x300.png 200w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/08\/eu-768x1152.png 768w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/08\/eu-683x1024.png 683w, https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/08\/eu.png 800w\" sizes=\"auto, (max-width: 382px) 100vw, 382px\" \/><\/a>Nos autos do Processo n\u00ba 1039983-57.2019.4.01.0000, julgado em 15\/02\/2022, a 7\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) decidiu, de forma un\u00e2nime, que aliena\u00e7\u00e3o de ve\u00edculo em data posterior \u00e0 inscri\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio em d\u00edvida ativa \u00e9 suficiente para demonstrar a ocorr\u00eancia de fraude \u00e0 execu\u00e7\u00e3o. O julgamento foi proferido no agravo de instrumento da decis\u00e3o que indeferiu o pedido de reconhecimento de fraude \u00e0 execu\u00e7\u00e3o interposto pela Fazenda Nacional (FN).<\/p>\n<p>Para o ju\u00edzo recorrido, n\u00e3o havia materializa\u00e7\u00e3o de fraude \u00e0 execu\u00e7\u00e3o, vez que inexistia inscri\u00e7\u00e3o da penhora do bem no Departamento Nacional de Tr\u00e2nsito (Detran). Isso seria motivo justo para afastar a presun\u00e7\u00e3o de conluio entre o alienante e o adquirente do autom\u00f3vel. Exigir-se-ia, para caracteriza\u00e7\u00e3o de fraude \u00e0 execu\u00e7\u00e3o, al\u00e9m do pr\u00e9vio registro de constri\u00e7\u00e3o sobre o ve\u00edculo, a alega\u00e7\u00e3o da parte que pleiteia o reconhecimento e a prova do momento em que teria sido dada a tradi\u00e7\u00e3o (\u2018transfer\u00eancia\u2019) do bem.<\/p>\n<p>Em sede de agravo junto \u00e0 2\u00aa Inst\u00e2ncia, a Fazenda Nacional baseou-se em posicionamento j\u00e1 sufragado pelo STJ: para caracteriza\u00e7\u00e3o da fraude \u00e0 execu\u00e7\u00e3o, basta apenas que a aliena\u00e7\u00e3o do bem tenha sido efetivada depois de inscrita a d\u00edvida, sendo os atos de aliena\u00e7\u00e3o ineficazes perante a Fazenda Nacional, o que deve ser demonstrado pelo agravante.<\/p>\n<p>Durante a sess\u00e3o de julgamento, o desembargador federal Hercules Fajoses, relator, destacou que, de fato, a ocorr\u00eancia de fraude \u00e0 execu\u00e7\u00e3o ficou suficientemente demonstrada pela aliena\u00e7\u00e3o do bem ap\u00f3s a inscri\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio em D\u00edvida Ativa, motivo pelo qual o agravo poderia ser provido. Ao concluir o voto, o magistrado referiu-se a julgado do Superior Tribunal de Justi\u00e7a (STJ) que firmou o entendimento de que \u201c\u2018a presun\u00e7\u00e3o de fraude \u00e0 execu\u00e7\u00e3o fiscal ocorre com a inscri\u00e7\u00e3o do d\u00e9bito em d\u00edvida ativa e \u00e9 absoluta\u2019\u201d, sendo irrelevante a boa-f\u00e9 do adquirente.<\/p>\n<p>Bem, o art. 185 do C\u00f3digo Tribut\u00e1rio Nacional n\u00e3o deixa margem a d\u00favidas. Veja-se o que o mesmo disp\u00f5e, com reda\u00e7\u00e3o dada pela Lei Complementar n\u00ba 118\/2005:<\/p>\n<p><em>\u00a0 Art. 185. Presume-se fraudulenta a aliena\u00e7\u00e3o ou onera\u00e7\u00e3o de bens ou rendas, ou seu come\u00e7o, por sujeito passivo em d\u00e9bito para com a Fazenda P\u00fablica, por cr\u00e9dito tribut\u00e1rio regularmente inscrito como d\u00edvida ativa.<\/em><\/p>\n<p><em>Para afastar tal presun\u00e7\u00e3o, o sujeito passivo deve demonstrar que se encontra materializada a hip\u00f3tese constante do Par\u00e1grafo \u00danico do art. 185, ou seja, de que possui bens suficientes \u00e0 satisfa\u00e7\u00e3o do cr\u00e9dito:<\/em><\/p>\n<p><em>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Par\u00e1grafo \u00fanico. O disposto neste artigo n\u00e3o se aplica na hip\u00f3tese de terem sido reservados, pelo devedor, bens ou rendas suficientes ao total pagamento da d\u00edvida inscrita.<\/em><\/p>\n<p>\u00c9 preciso estar atento a estes dispositivos, para que o sujeito passivo n\u00e3o tenha decretada a indisponibilidade de seus bens, a teor do que estabelece o art. 185-A do CTN:<\/p>\n<p><em>Art. 185-A. Na hip\u00f3tese de o devedor tribut\u00e1rio, devidamente citado, n\u00e3o pagar nem apresentar bens \u00e0 penhora no prazo legal e n\u00e3o forem encontrados bens penhor\u00e1veis, o juiz determinar\u00e1 a indisponibilidade de seus bens e direitos, comunicando a decis\u00e3o, preferencialmente por meio eletr\u00f4nico, aos \u00f3rg\u00e3os e entidades que promovem registros de transfer\u00eancia de bens, especialmente ao registro p\u00fablico de im\u00f3veis e \u00e0s autoridades supervisoras do mercado banc\u00e1rio e do mercado de capitais, a fim de que, no \u00e2mbito de suas atribui\u00e7\u00f5es, fa\u00e7am cumprir a ordem judicial. (Inclu\u00eddo pela Lcp n\u00ba 118, de 2005)<\/em><\/p>\n<p><em>1o A indisponibilidade de que trata o caput deste artigo limitar-se-\u00e1 ao valor total exig\u00edvel, devendo o juiz determinar o imediato levantamento da indisponibilidade dos bens ou valores que excederem esse limite. (Inclu\u00eddo pela Lcp n\u00ba 118, de 2005)<\/em><\/p>\n<p><em>2o Os \u00f3rg\u00e3os e entidades aos quais se fizer a comunica\u00e7\u00e3o de que trata o caput deste artigo enviar\u00e3o imediatamente ao ju\u00edzo a rela\u00e7\u00e3o discriminada dos bens e direitos cuja indisponibilidade houverem promovido. (Inclu\u00eddo pela Lcp n\u00ba 118, de 2005)<\/em><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Nos autos do Processo n\u00ba 1039983-57.2019.4.01.0000, julgado em 15\/02\/2022, a 7\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) decidiu, de forma un\u00e2nime, que aliena\u00e7\u00e3o de ve\u00edculo em data posterior \u00e0 inscri\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio em d\u00edvida ativa \u00e9 suficiente para demonstrar a ocorr\u00eancia de fraude \u00e0 execu\u00e7\u00e3o. O julgamento foi proferido no agravo [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11456","post","type-post","status-publish","format-standard","hentry","category-sem-categoria"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PRESUN\u00c7\u00c3O DE FRAUDE \u00c0 EXECU\u00c7\u00c3O FISCAL &#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=\"http:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"PRESUN\u00c7\u00c3O DE FRAUDE \u00c0 EXECU\u00c7\u00c3O FISCAL &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"Nos autos do Processo n\u00ba 1039983-57.2019.4.01.0000, julgado em 15\/02\/2022, a 7\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) decidiu, de forma un\u00e2nime, que aliena\u00e7\u00e3o de ve\u00edculo em data posterior \u00e0 inscri\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio em d\u00edvida ativa \u00e9 suficiente para demonstrar a ocorr\u00eancia de fraude \u00e0 execu\u00e7\u00e3o. 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O julgamento foi proferido no agravo [&hellip;]","og_url":"http:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/","og_site_name":"Mainenti Tributos","article_published_time":"2022-03-11T21:02:41+00:00","og_image":[{"url":"http:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/08\/eu-200x300.png","type":"","width":"","height":""}],"author":"Amaury Mainenti","twitter_misc":{"Escrito por":"Amaury Mainenti","Est. tempo de leitura":"3 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/#article","isPartOf":{"@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/"},"author":{"name":"Amaury Mainenti","@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/#\/schema\/person\/c84b547d2858605a698343334a30fe74"},"headline":"PRESUN\u00c7\u00c3O DE FRAUDE \u00c0 EXECU\u00c7\u00c3O FISCAL","datePublished":"2022-03-11T21:02:41+00:00","mainEntityOfPage":{"@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/"},"wordCount":702,"commentCount":0,"image":{"@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/08\/eu-200x300.png","inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["http:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/#respond"]}]},{"@type":"WebPage","@id":"http:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/","url":"http:\/\/www.rauschmainenti.adv.br\/esc\/presuncao-de-fraude-execucao-fiscal\/","name":"PRESUN\u00c7\u00c3O DE FRAUDE \u00c0 EXECU\u00c7\u00c3O FISCAL &#8211; 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