{"id":136731,"date":"2024-07-19T09:55:48","date_gmt":"2024-07-19T12:55:48","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/stj-resp-2-128-507-execucoes-fiscais-cobranca-estadual-penhora-transferencia-impossibilidade\/"},"modified":"2024-07-19T09:56:16","modified_gmt":"2024-07-19T12:56:16","slug":"stj-resp-2-128-507-execucoes-fiscais-cobranca-estadual-penhora-transferencia-impossibilidade","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-resp-2-128-507-execucoes-fiscais-cobranca-estadual-penhora-transferencia-impossibilidade\/","title":{"rendered":"STJ &#8211; RESP 2.128.507 \u2013 EXECU\u00c7\u00d5ES FISCAIS &#8211; COBRAN\u00c7A ESTADUAL &#8211; PENHORA \u2013 TRANSFER\u00caNCIA &#8211; IMPOSSIBILIDADE"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container 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 fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">No recurso em refer\u00eancia a 1\u00aa Turma do Superior Tribunal de Justi\u00e7a \u2013 STJ decidiu por unanimidade, acerca da impossibilidade de transfer\u00eancia da penhora entre execu\u00e7\u00f5es fiscais estaduais envolvendo as mesmas partes ap\u00f3s uma das execu\u00e7\u00f5es ser extinta devido ao pagamento do d\u00e9bito, com base no entendimento de que o C\u00f3digo de Processo Civil &#8211; CPC e a Lei n\u00ba 6830\/80 (Lei da Execu\u00e7\u00f5es fiscais) n\u00e3o t\u00eam regra que permita a transfer\u00eancia, de forma que uma vez extinta a execu\u00e7\u00e3o em raz\u00e3o de pagamento a garantia deve ser liberada em favor do executado.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Segundo o STF a manuten\u00e7\u00e3o da penhora ap\u00f3s extin\u00e7\u00e3o de execu\u00e7\u00e3o fiscal em raz\u00e3o de pagamento s\u00f3 \u00e9 poss\u00edvel nas execu\u00e7\u00f5es fiscais da d\u00edvida ativa da Uni\u00e3o, suas autarquias e funda\u00e7\u00f5es p\u00fablicas, conforme previsto no artigo 53, par\u00e1grafo 2\u00b0, da Lei 8.212\/91, lei esta que n\u00e3o \u00e9 aplic\u00e1vel a cr\u00e9dito da fazenda p\u00fablica estadual e municipal.<\/p>\n<\/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-136731","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136731\/"}],"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=136731"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136731\/revisions\/"}],"predecessor-version":[{"id":136732,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136731\/revisions\/136732\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136731"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136731"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136731"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}