{"id":1254,"date":"2021-06-23T18:16:45","date_gmt":"2021-06-23T21:16:45","guid":{"rendered":"http:\/\/34.239.117.254\/?p=1254"},"modified":"2021-06-23T18:16:45","modified_gmt":"2021-06-23T21:16:45","slug":"projeto-de-lei-preve-discussao-sobre-compensacao-em-embargos-a-execucao-fiscal","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=1254","title":{"rendered":"Projeto de lei prev\u00ea discuss\u00e3o sobre compensa\u00e7\u00e3o em embargos a execu\u00e7\u00e3o fiscal"},"content":{"rendered":"\n

O deputado federal Jer\u00f4nimo Goergen (PP-RS) apresentou na sexta-feira (18\/6) o Projeto de Lei 2.243\/2021, que busca alterar a Lei de Execu\u00e7\u00f5es Fiscais (Lei 6.830\/1980<\/a>) para permitir que se discuta compensa\u00e7\u00e3o em embargos \u00e0 execu\u00e7\u00e3o fiscal.<\/p>\n\n\n\n

A proposta foi elaborada com base na sugest\u00e3o dada pela Comiss\u00e3o Especial de Assuntos Tribut\u00e1rios da seccional do Rio de Janeiro da OAB, em parceria com a Comiss\u00e3o Especial de Direito Tribut\u00e1rio da seccional ga\u00facha da Ordem.<\/p>\n\n\n\n

O PL visa retirar a express\u00e3o “nem compensa\u00e7\u00e3o”\u00a0do par\u00e1grafo 3\u00ba do artigo 16 da Lei de Execu\u00e7\u00f5es Fiscais. O dispositivo tem atualmente a seguinte reda\u00e7\u00e3o: “N\u00e3o ser\u00e1 admitida reconven\u00e7\u00e3o, nem compensa\u00e7\u00e3o, e as exce\u00e7\u00f5es, salvo as de suspei\u00e7\u00e3o, incompet\u00eancia e impedimentos, ser\u00e3o arguidas como mat\u00e9ria preliminar e ser\u00e3o processadas e julgadas com os embargos”.<\/p>\n\n\n\n

Na justificativa ao PL, Jer\u00f4nimo Goergen afirma que a proibi\u00e7\u00e3o de discutir compensa\u00e7\u00e3o em embargos \u00e0 execu\u00e7\u00e3o est\u00e1 ultrapassada.<\/p>\n\n\n\n

“\u00c9 sabido que a execu\u00e7\u00e3o fiscal \u00e9 um importante e efetivo instrumento de cobran\u00e7a da d\u00edvida ativa dos munic\u00edpios, estados, Distrito Federal e Uni\u00e3o. E, justamente por essa raz\u00e3o, deve ser um processo que observe todas as garantias fundamentais dos jurisdicionados que possuem seu patrim\u00f4nio afetado para adimplemento de d\u00edvidas fiscais \u2014 e de outras naturezas \u2014 ali executadas\u201d.<\/p>\n\n\n\n

O parlamentar tamb\u00e9m destaca que a crise econ\u00f4mica impulsionada pela epidemia de Covid-19 aumenta a import\u00e2ncia da medida. Afinal, permite que empresas se defendam mais amplamente em execu\u00e7\u00f5es fiscais em um cen\u00e1rio de eleva\u00e7\u00e3o do endividamento.<\/p>\n\n\n\n

Proposta da OAB<\/strong>
Na sugest\u00e3o enviada a Jer\u00f4nimo Goergen, as comiss\u00f5es da OAB sustentam que “impedir que os contribuintes possam trazer essa mat\u00e9ria para an\u00e1lise em sede de embargos consiste em medida que limita o direito de defesa dos contribuintes nas execu\u00e7\u00f5es fiscais, o que n\u00e3o est\u00e1 de acordo com o direito fundamental \u00e0 tutela jurisdicional adequada e efetiva, prevista na Constitui\u00e7\u00e3o, assim como n\u00e3o observa o devido processo legal”.<\/p>\n\n\n\n

O presidente da Comiss\u00e3o Especial de Assuntos Tribut\u00e1rios da OAB-RJ, Maur\u00edcio Faro<\/strong>, aponta que a altera\u00e7\u00e3o proposta “evita interpreta\u00e7\u00f5es restritivas e permite que os contribuintes possam exercer o seu direito de defesa em execu\u00e7\u00f5es fiscais de forma efetiva e ampla”.<\/p>\n\n\n\n

Segundo o presidente da Comiss\u00e3o Especial de Direito Tribut\u00e1rio da OAB-RS, Rafael Wagner<\/strong>, o PL busca corrigir uma “grave distor\u00e7\u00e3o do Sistema Tribut\u00e1rio Nacional”. Na vis\u00e3o dele, a supress\u00e3o da express\u00e3o “nem compensa\u00e7\u00e3o” do par\u00e1grafo terceiro do artigo 16 da Lei de Execu\u00e7\u00f5es Fiscais permitir\u00e1 que o contribuinte exer\u00e7a em sua plenitude a ampla defesa dos embargos da execu\u00e7\u00e3o fiscal.<\/p>\n\n\n\n

Com a supress\u00e3o do termo, diz Faro, os contribuintes n\u00e3o correr\u00e3o o risco de interpreta\u00e7\u00f5es restritivas sobre as limita\u00e7\u00f5es dos argumentos apresentados nas defesas em execu\u00e7\u00f5es fiscais de casos em que o cr\u00e9dito fazend\u00e1rio que est\u00e1 sendo executado j\u00e1 foi objeto de compensa\u00e7\u00e3o.<\/p>\n\n\n\n

“Nessa ocasi\u00e3o, \u00e9 justo que o contribuinte possa trazer como mat\u00e9ria de defesa a compensa\u00e7\u00e3o”, diz o PL 2.243\/2021. Isso porque o artigo 156, inciso II, do C\u00f3digo Tribut\u00e1rio Nacional, estabelece que a compensa\u00e7\u00e3o extingue o cr\u00e9dito tribut\u00e1rio exigido pela Fazenda.<\/p>\n\n\n\n

Os presidentes das comiss\u00f5es da OAB comemoram o avan\u00e7o da pauta, que foi trabalhada em conjunto. “O PL \u00e9 consequ\u00eancia direta do trabalho da Ordem em prol dos advogados que militam na \u00e1rea tribut\u00e1ria e, consequentemente, de todos os contribuintes, al\u00e9m da cidadania brasileira”, ressalta Wagner. Com informa\u00e7\u00f5es da Assessoria de Imprensa da OAB-RJ.<\/em><\/p>\n\n\n\n

Fonte: Conjur<\/a><\/p>\n\n\n\n

A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n

Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n

Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n

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O deputado federal Jer\u00f4nimo Goergen (PP-RS) apresentou na sexta-feira (18\/6) o Projeto de Lei 2.243\/2021, que busca alterar a Lei de Execu\u00e7\u00f5es Fiscais (Lei 6.830\/1980) para permitir que se discuta compensa\u00e7\u00e3o em embargos \u00e0 execu\u00e7\u00e3o fiscal. A proposta foi elaborada com base na sugest\u00e3o dada pela Comiss\u00e3o Especial de Assuntos Tribut\u00e1rios da seccional do Rio […]<\/p>\n","protected":false},"author":2,"featured_media":1257,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"\nProjeto de lei prev\u00ea discuss\u00e3o sobre compensa\u00e7\u00e3o em embargos a execu\u00e7\u00e3o fiscal - Amaral, Yazbek Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.34.239.117.254.sslip.io\/?p=1254\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Projeto de lei prev\u00ea discuss\u00e3o sobre compensa\u00e7\u00e3o em embargos a execu\u00e7\u00e3o fiscal - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"O deputado federal Jer\u00f4nimo Goergen (PP-RS) apresentou na sexta-feira (18\/6) o Projeto de Lei 2.243\/2021, que busca alterar a Lei de Execu\u00e7\u00f5es Fiscais (Lei 6.830\/1980) para permitir que se discuta compensa\u00e7\u00e3o em embargos \u00e0 execu\u00e7\u00e3o fiscal. 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