{"id":2873,"date":"2019-12-06T11:47:44","date_gmt":"2019-12-06T13:47:44","guid":{"rendered":"https:\/\/tnp.adv.br\/?p=2873"},"modified":"2019-12-06T11:47:44","modified_gmt":"2019-12-06T13:47:44","slug":"06-12-2019-seguro-garantia-judicial-suspende-credito-tributario","status":"publish","type":"post","link":"https:\/\/tnp.adv.br\/it\/06-12-2019-seguro-garantia-judicial-suspende-credito-tributario\/","title":{"rendered":"06\/12\/2019 &#8211; Seguro Garantia Judicial suspende cr\u00e9dito tribut\u00e1rio"},"content":{"rendered":"\n<p>O C\u00f3digo de Processo Civil admitiu,\nexpressamente, a possibilidade de se substituir a penhora por seguro garantia,\nsendo que essa possibilidade consta na lei de execu\u00e7\u00e3o fiscal \u2013 LEF (<a href=\"https:\/\/www.migalhas.com.br\/dePeso\/16,MI277528,21048-O+Seguro+garantia+nas+acoes+anulatorias+como+forma+de+suspender+a\">lei 6.830\/80<\/a>),\nalterada pela lei 13.043\/14, pois para se admitir os Embargos \u00e0 Execu\u00e7\u00e3o \u00e9\nimprescind\u00edvel a garantia integral do d\u00e9bito.<\/p>\n\n\n\n<p>No entanto, persistia a discuss\u00e3o quanto a\npossibilidade do seguro-garantia judicial suspender a exigibilidade do cr\u00e9dito\ntribut\u00e1rio, no fato de que a exigibilidade do cr\u00e9dito tribut\u00e1rio somente pode\nser suspensa com o dep\u00f3sito integral e em dinheiro, sob pena de viola\u00e7\u00e3o dos\nart. arts. 151, II do CTN, 9o., II e 38 da LEF<\/p>\n\n\n\n<p>Em recente decis\u00e3o a 1\u00aa Turma do STJ, no\njulgamento do RECURSO ESPECIAL N\u00ba 1.381.254 \u2013 PR, admitiu a suspens\u00e3o do\ncr\u00e9dito tribut\u00e1rio, desde que o valor n\u00e3o seja inferior ao d\u00e9bito constante da\ninicial, acrescido de 30%. Referida decis\u00e3o est\u00e1 respaldada no fato de que o\nseguro garantia judicial possui a mesma liquidez e efeitos jur\u00eddicos do\ndinheiro em esp\u00e9cie.<\/p>\n\n\n\n<p>O ministro Napole\u00e3o Nunes Maia Filho\nentendeu ser aplic\u00e1vel a esp\u00e9cie o artigo 848 CPC, sendo evidente que tanto o\nseguro-garantia quanto a fian\u00e7a banc\u00e1ria equiparam-se para fins de substitui\u00e7\u00e3o\nde penhora, ou para garantir o valor da d\u00edvida ativa, seja ela de natureza\ntribut\u00e1ria ou n\u00e3o.<\/p>\n\n\n\n<p>Por conseguinte, as mudan\u00e7as na reda\u00e7\u00e3o do\ninciso II do art. 9o. da Lei 6.830\/1980, por meio da Lei 13.043\/2014,\nexpressamente facultou ao executado\/devedor a possibilidade de oferecer cau\u00e7\u00e3o\nna modalidade seguro garantia, com o escopo de garantir o valor da d\u00edvida em execu\u00e7\u00e3o,\nseja ela tribut\u00e1ria ou n\u00e3o tribut\u00e1ria.<\/p>\n\n\n\n<p><strong>Stephanie Zago de Carvalho<\/strong><\/p>\n\n\n\n<p><strong>Advogada &#8211; Trajano Neto e Paciornik Advogados<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O C\u00f3digo de Processo Civil admitiu, expressamente, a possibilidade de se substituir a penhora por seguro garantia, sendo que essa possibilidade consta na lei de execu\u00e7\u00e3o fiscal \u2013 LEF (lei 6.830\/80), alterada pela lei 13.043\/14, pois para se admitir os Embargos \u00e0 Execu\u00e7\u00e3o \u00e9 imprescind\u00edvel a garantia integral do d\u00e9bito. No entanto, persistia a discuss\u00e3o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2870,"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":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>06\/12\/2019 - Seguro Garantia Judicial suspende cr\u00e9dito tribut\u00e1rio - Trajano Neto &amp; 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\/06-12-2019-seguro-garantia-judicial-suspende-credito-tributario\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"06\/12\/2019 - Seguro Garantia Judicial suspende cr\u00e9dito tribut\u00e1rio - Trajano Neto &amp; Paciornik Advogados\" \/>\n<meta property=\"og:description\" content=\"O C\u00f3digo de Processo Civil admitiu, expressamente, a possibilidade de se substituir a penhora por seguro garantia, sendo que essa possibilidade consta na lei de execu\u00e7\u00e3o fiscal \u2013 LEF (lei 6.830\/80), alterada pela lei 13.043\/14, pois para se admitir os Embargos \u00e0 Execu\u00e7\u00e3o \u00e9 imprescind\u00edvel a garantia integral do d\u00e9bito. 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