{"id":134443,"date":"2021-12-02T10:51:26","date_gmt":"2021-12-02T13:51:26","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stj-resp-1-101-728-sp-redirecionamento-da-execucao-fiscal-nao-incidencia\/"},"modified":"2021-12-07T09:52:15","modified_gmt":"2021-12-07T12:52:15","slug":"stj-resp-1-101-728-sp-redirecionamento-da-execucao-fiscal-nao-incidencia","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-resp-1-101-728-sp-redirecionamento-da-execucao-fiscal-nao-incidencia\/","title":{"rendered":"STJ \u2013 RESP 1.101.728\/SP &#8211; REDIRECIONAMENTO DA EXECU\u00c7\u00c3O FISCAL \u2013 N\u00c3O INCID\u00caNCIA"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A Primeira Se\u00e7\u00e3o do STJ, ao julgar, sob o rito dos recursos repetitivos, o Recurso Especial em refer\u00eancia, fixou o entendimento de que &#8220;a simples falta de pagamento do tributo n\u00e3o configura, por si s\u00f3, nem em tese, circunst\u00e2ncia que acarreta a responsabilidade subsidi\u00e1ria do s\u00f3cio, prevista no art. 135 do CTN.&#8221;.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">\u00c9 indispens\u00e1vel, para tanto, que tenha agido com excesso de poderes ou infra\u00e7\u00e3o \u00e0 lei, ao contrato social ou ao estatuto da empresa&#8221; (Tema 97 do STJ). No mesmo sentido disp\u00f5e a S\u00famula 430\/STJ (&#8220;O inadimplemento da obriga\u00e7\u00e3o tribut\u00e1ria pela sociedade n\u00e3o gera, por si s\u00f3, a responsabilidade solid\u00e1ria do s\u00f3cio-gerente&#8221;).<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-134443","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134443\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=134443"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134443\/revisions\/"}],"predecessor-version":[{"id":134444,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134443\/revisions\/134444\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=134443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=134443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=134443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}