{"id":138189,"date":"2026-07-03T11:10:57","date_gmt":"2026-07-03T14:10:57","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/stj-prejuizo-fiscal-quitacao-dividas-de-terceiros-impossibilidade\/"},"modified":"2026-07-03T11:11:20","modified_gmt":"2026-07-03T14:11:20","slug":"stj-prejuizo-fiscal-quitacao-dividas-de-terceiros-impossibilidade","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-prejuizo-fiscal-quitacao-dividas-de-terceiros-impossibilidade\/","title":{"rendered":"STJ &#8211; PREJU\u00cdZO FISCAL \u2013 QUITA\u00c7\u00c3O DIVIDAS DE TERCEIROS &#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-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\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a \u2013 STJ, decidiu por maioria de votos, no REsp 2036710, pela impossibilidade da utiliza\u00e7\u00e3o do preju\u00edzo fiscal de uma empresa para quitar d\u00e9bitos de seu controlador, inclu\u00eddos no Programa Especial de Regulariza\u00e7\u00e3o Tribut\u00e1ria \u2013 PERT, sob o entendimento de que a Lei n\u00ba 13.496\/17, permite a regulariza\u00e7\u00e3o de d\u00e9bitos dentro do ambiente societ\u00e1rio, n\u00e3o autorizando a utiliza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios de pessoas jur\u00eddicas para a quita\u00e7\u00e3o de obriga\u00e7\u00f5es particulares de seus s\u00f3cios.<\/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-138189","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138189\/"}],"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=138189"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138189\/revisions\/"}],"predecessor-version":[{"id":138190,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138189\/revisions\/138190\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=138189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=138189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=138189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}