{"id":2336,"date":"2019-10-03T09:48:09","date_gmt":"2019-10-03T12:48:09","guid":{"rendered":"https:\/\/tnp.adv.br\/?p=2336"},"modified":"2019-10-03T09:48:09","modified_gmt":"2019-10-03T12:48:09","slug":"03-10-2019-stj-altera-entendimento-sobre-certidoes-negativas-de-debitos","status":"publish","type":"post","link":"https:\/\/tnp.adv.br\/it\/03-10-2019-stj-altera-entendimento-sobre-certidoes-negativas-de-debitos\/","title":{"rendered":"03\/10\/2019 – STJ altera entendimento sobre certid\u00f5es negativas de d\u00e9bitos"},"content":{"rendered":"\n

Em julgamento realizado no in\u00edcio de setembro, a\n1\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) alterou seu entendimento (at\u00e9\nent\u00e3o predominante) a respeito da emiss\u00e3o de Certid\u00f5es Negativas de D\u00e9bito\n(CNDs).<\/p>\n\n\n\n

A primeira Turma do STJ entendia que, por se\ntratar de entes tribut\u00e1rios aut\u00f4nomos, existindo inscri\u00e7\u00f5es pr\u00f3prias entre a\nmatriz e suas filiais, a situa\u00e7\u00e3o de regularidade fiscal deveria ser\nconsiderada de forma individualizada, com a emiss\u00e3o de CNDs para cada uma\ndelas.<\/p>\n\n\n\n

Este foi, ali\u00e1s, o entendimento do ministro\nS\u00e9rgio Kukina, relator do processo que come\u00e7ou a ser julgado em mar\u00e7o e que\nagora foi finalizado, com a preval\u00eancia, por 3 votos a 2, da tese divergente\nlevantada pelo ministro Gurgel de Faria.<\/p>\n\n\n\n

Com este novo entendimento, a 1\u00aa Turma do STJ\npassa a adotar a tese de que a matriz e suas filiais constituem uma \u00fanica\npessoa jur\u00eddica e que, portanto, a emiss\u00e3o da CND deveria ser unificada. Assim,\nem caso de exist\u00eancia de d\u00e9bitos relativos a uma das filiais, a emiss\u00e3o da CND\nseria obstada, mesmo que a matriz esteja plenamente regular com suas\nobriga\u00e7\u00f5es.<\/p>\n\n\n\n

Rafael Simi\u00e3o <\/strong><\/p>\n\n\n\n

Advogado – Trajano Neto e Paciornik Advogados<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Em julgamento realizado no in\u00edcio de setembro, a 1\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) alterou seu entendimento (at\u00e9 ent\u00e3o predominante) a respeito da emiss\u00e3o de Certid\u00f5es Negativas de D\u00e9bito (CNDs). A primeira Turma do STJ entendia que, por se tratar de entes tribut\u00e1rios aut\u00f4nomos, existindo inscri\u00e7\u00f5es pr\u00f3prias entre a matriz e suas filiais, […]<\/p>\n","protected":false},"author":2,"featured_media":2334,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","_joinchat":[],"footnotes":""},"categories":[26],"tags":[],"acf":[],"yoast_head":"\n03\/10\/2019 - STJ altera entendimento sobre certid\u00f5es negativas de d\u00e9bitos - Trajano Neto & Paciornik Advogados<\/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:\/\/tnp.adv.br\/it\/03-10-2019-stj-altera-entendimento-sobre-certidoes-negativas-de-debitos\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"03\/10\/2019 - STJ altera entendimento sobre certid\u00f5es negativas de d\u00e9bitos - Trajano Neto & Paciornik Advogados\" \/>\n<meta property=\"og:description\" content=\"Em julgamento realizado no in\u00edcio de setembro, a 1\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) alterou seu entendimento (at\u00e9 ent\u00e3o predominante) a respeito da emiss\u00e3o de Certid\u00f5es Negativas de D\u00e9bito (CNDs). A primeira Turma do STJ entendia que, por se tratar de entes tribut\u00e1rios aut\u00f4nomos, existindo inscri\u00e7\u00f5es pr\u00f3prias entre a matriz e suas filiais, […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tnp.adv.br\/it\/03-10-2019-stj-altera-entendimento-sobre-certidoes-negativas-de-debitos\/\" \/>\n<meta property=\"og:site_name\" content=\"Trajano Neto & Paciornik Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-03T12:48:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tnp.adv.br\/wp-content\/uploads\/2019\/10\/Post22-1-1.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=\"Trajano Neto e Paciornik Advogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Trajano Neto e Paciornik Advogados\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/tnp.adv.br\/it\/03-10-2019-stj-altera-entendimento-sobre-certidoes-negativas-de-debitos\/\",\"url\":\"https:\/\/tnp.adv.br\/it\/03-10-2019-stj-altera-entendimento-sobre-certidoes-negativas-de-debitos\/\",\"name\":\"03\/10\/2019 - 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