{"id":5571,"date":"2018-12-15T09:56:11","date_gmt":"2018-12-15T11:56:11","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stj-hc-399-109-sc-apropriacao-indebita-debito-declarado-e-nao-pago\/"},"modified":"2019-07-02T09:57:05","modified_gmt":"2019-07-02T12:57:05","slug":"stj-hc-399-109-sc-apropriacao-indebita-debito-declarado-e-nao-pago","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-hc-399-109-sc-apropriacao-indebita-debito-declarado-e-nao-pago\/","title":{"rendered":"STJ &#8211; HC 399.109\/SC &#8211; APROPRIA\u00c7\u00c3O IND\u00c9BITA &#8211; D\u00c9BITO DECLARADO E N\u00c3O PAGO"},"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\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Terminando com a diverg\u00eancia existente entre as Quinta e Sexta Turmas, quanto a extens\u00e3o da aplica\u00e7\u00e3o do inciso II, do artigo 2\u00ba, da Lei n. 8137\/90 no que tange ao crime de apropria\u00e7\u00e3o ind\u00e9bita tribut\u00e1ria, os Ministros da Terceira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a, por maioria de votos, no Habeas Corpus em refer\u00eancia, entenderam que o crime de apropria\u00e7\u00e3o ind\u00e9bita tribut\u00e1ria previsto no no dispositivo em refer\u00eancia configura-se quando o sujeito passivo da rela\u00e7\u00e3o jur\u00eddico-tribut\u00e1ria n\u00e3o repassa o valor cobrado do contribuinte de fato, decorrente da incid\u00eancia tribut\u00e1ria na opera\u00e7\u00e3o realizada, mesmo que declarados ao fisco, independentemente de haver regime de substitui\u00e7\u00e3o tribut\u00e1ria e da configura\u00e7\u00e3o de dolo espec\u00edfico.<\/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-5571","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/5571\/"}],"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=5571"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/5571\/revisions\/"}],"predecessor-version":[{"id":5572,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/5571\/revisions\/5572\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=5571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=5571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=5571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}