{"id":307,"date":"2023-09-27T08:29:09","date_gmt":"2023-09-27T11:29:09","guid":{"rendered":"https:\/\/smladvocacia.com.br\/?p=307"},"modified":"2023-09-27T08:29:09","modified_gmt":"2023-09-27T11:29:09","slug":"divida-fiscal-e-restricao-cadastral","status":"publish","type":"post","link":"https:\/\/smladvocacia.com.br\/index.php\/2023\/09\/27\/divida-fiscal-e-restricao-cadastral\/","title":{"rendered":"D\u00edvida fiscal e restri\u00e7\u00e3o cadastral"},"content":{"rendered":"

Estar em d\u00e9bito com o executivo fiscal al\u00e9m de oneroso, causa ao devedor in\u00fameras restri\u00e7\u00f5es cadastrais.<\/p>\n

Em recente decis\u00e3o, o Superior Tribunal de Justi\u00e7a entendeu que, mesmo em casos de d\u00edvida fiscal, n\u00e3o inscritas na D\u00edvida Ativa, a Fazenda P\u00fablica credora poder\u00e1 encaminhar os dados cadastrais do contribuinte inadimplente para negativa\u00e7\u00e3o.<\/p>\n

Entendeu que a medida \u00e9 proporcional e visa proteger a boa-f\u00e9 de terceiros adquirentes de bens do devedor, conferindo publicidade que ele tem pend\u00eancias fiscais n\u00e3o regularizadas.<\/p>\n

As restri\u00e7\u00f5es do devedor fiscal junto a D\u00edvida Ativa fazend\u00e1ria s\u00e3o comuns e de conhecimento dos devedores e operadores do direito. A surpresa reside no fato de que o STJ entendeu que, mesmo em casos os quais n\u00e3o se inscreveu o devedor em D\u00edvida Ativa \u00e9 poss\u00edvel seu cadastro junto ao Serasa pela referida d\u00edvida.<\/p>\n

A fundamenta\u00e7\u00e3o baseia-se por analogia do Tema 1026 que entende que \u201csendo medida menos onerosa, a anota\u00e7\u00e3o do nome da parte executada em cadastro de inadimplentes pode ser determinada antes de exaurida a busca por bens penhor\u00e1veis\u201d.<\/em><\/p>\n

Assim, permitir ao Fisco apontar o nome do devedor tribut\u00e1rio ao Serasa, mesmo n\u00e3o o fazendo junto a d\u00edvida ativa seria medida de celeridade e economia processual, respeitando-se o princ\u00edpio da menor onerosidade, pois entende que negativar o nome do devedor junto ao Serasa \u00e9 menos gravosa do que inscrev\u00ea-lo junto a d\u00edvida ativa.<\/p>\n

Portanto, aten\u00e7\u00e3o dobrada aos devedores tribut\u00e1rios. Antes mesmo de inscrito na D\u00edvida Ativa, voc\u00ea pode estar com restri\u00e7\u00f5es junto aos demais cadastros de inadimplentes.<\/p>\n

\"fernanda-silva-magalhaes-advogada-site\"<\/p>\n

Autora: Fernanda Cabello da Silva Magalh\u00e3es Advogada inscrita na OAB\/SP sob n.\u00ba 156.216<\/strong> \u2013 Presidente da Comiss\u00e3o de Atualiza\u00e7\u00e3o Jur\u00eddica da OAB\/SP para o tri\u00eanio 2022\/2024; S\u00f3cia administradora do escrit\u00f3rio Silva Magalh\u00e3es e Lopes Advogados Associados<\/a>. Professora no Curso de Direito da Faculdade IESB – UNIESP em Bauru.<\/p>\n","protected":false},"excerpt":{"rendered":"

Estar em d\u00e9bito com o executivo fiscal al\u00e9m de oneroso, causa ao devedor in\u00fameras restri\u00e7\u00f5es cadastrais. Em recente decis\u00e3o, o Superior Tribunal de Justi\u00e7a entendeu que, [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":308,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14,5],"tags":[39,40,17,51,52],"class_list":["post-307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-noticias","tag-direito","tag-direito-civil","tag-direito-empresarial","tag-divida-ativa","tag-receita-federal"],"yoast_head":"\nD\u00edvida fiscal e restri\u00e7\u00e3o cadastral - SML Advocacia<\/title>\n<meta name=\"description\" content=\"Em recente decis\u00e3o, o STJ entendeu que, mesmo em casos de d\u00edvida fiscal, n\u00e3o inscritas na D\u00edvida Ativa, a Fazenda P\u00fablica credora poder\u00e1 encaminhar os dados cadastrais do contribuinte inadimplente para negativa\u00e7\u00e3o\" \/>\n<meta name=\"robots\" content=\"index, follow, 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