{"id":92289,"date":"2020-09-08T13:46:32","date_gmt":"2020-09-08T16:46:32","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stj-primeira-secao-recurso-especial-no-1-767-945-pr-correcao-monetaria-correcao-no-ressarcimento-de-creditos-escriturais-tributarios-inicio-da-aplicacao\/"},"modified":"2020-09-10T12:47:30","modified_gmt":"2020-09-10T15:47:30","slug":"stj-primeira-secao-recurso-especial-no-1-767-945-pr-correcao-monetaria-correcao-no-ressarcimento-de-creditos-escriturais-tributarios-inicio-da-aplicacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-primeira-secao-recurso-especial-no-1-767-945-pr-correcao-monetaria-correcao-no-ressarcimento-de-creditos-escriturais-tributarios-inicio-da-aplicacao\/","title":{"rendered":"STJ &#8211; PRIMEIRA SE\u00c7\u00c3O &#8211; RECURSO ESPECIAL N\u00ba 1.767.945 &#8211; PR \u2013 CORRE\u00c7\u00c3O MONET\u00c1RIA &#8211; CORRE\u00c7\u00c3O NO RESSARCIMENTO DE CR\u00c9DITOS ESCRITURAIS TRIBUT\u00c1RIOS \u2013 INICIO DA APLICA\u00c7\u00c3O"},"content":{"rendered":"<p><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;\">Em sede de recursos especiais repetitivos Primeira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a \u2013 STJ, por maioria de votos definiu que, se inicia a incid\u00eancia da corre\u00e7\u00e3o monet\u00e1ria no ressarcimento administrativo de cr\u00e9ditos tribut\u00e1rios escriturais somente ap\u00f3s o prazo legal de 360 dias de que disp\u00f5e o fisco para a an\u00e1lise do pedido, no seguinte sentido &#8220;O termo inicial da corre\u00e7\u00e3o monet\u00e1ria de ressarcimento de cr\u00e9dito escritural excedente de tributo sujeito ao regime n\u00e3o cumulativo ocorre somente ap\u00f3s escoado o prazo de 360 dias para a an\u00e1lise do pedido administrativo pelo fisco (artigo 24, da Lei 11.457\/07)&#8221;.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-2\" 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\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 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-2\"><div id=\"njcdgcofcbnlbpkpdhmlmiblaglnkpnj\"><\/div>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\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-92289","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/92289\/"}],"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=92289"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/92289\/revisions\/"}],"predecessor-version":[{"id":92290,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/92289\/revisions\/92290\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=92289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=92289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=92289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}