FGV (2018):
QUESTÃO CERTA: A sociedade empresária ABC LTDA., para evitar que fosse promovida cobrança judicial de crédito tributário contra ela, adere a um programa estadual de parcelamento de débitos de ICMS já devidamente constituídos e inscritos em dívida ativa estadual.
Sobre a eficácia dessa adesão ao parcelamento e à luz do Código Tributário Nacional, analise as afirmativas a seguir e assinale (V) para a verdadeira e (F) para a falsa.
(F) A adesão ao programa de parcelamento suspende o prazo prescricional para ajuizar a ação de cobrança do crédito tributário.
(V) A adesão ao programa de parcelamento tem eficácia de reconhecimento do débito pelo devedor.
(F) A adesão ao programa de parcelamento impõe a responsabilidade solidária dos sócios.
“O Superior Tribunal de Justiça possui jurisprudência no sentido de que a adesão a parcelamento tributário é causa de suspensão da exigibilidade do crédito e interrompe o prazo prescricional, por constituir reconhecimento inequívoco do débito, nos termos do art. 174, IV, do CTN, voltando a correr o prazo a partir do inadimplemento da última parcela pelo contribuinte” (REsp 1728845/SP, Rel. Ministro HERMAN BENJAMIN, SEGUNDA TURMA, julgado em 10/04/2018, DJe 28/05/2018).
Sobre o último item, a responsabilidade solidária dos sócios decorrem de impossibilidade de cumprimento da obrigação principal pela sociedade, e somente em relação aos atos em que eles intervierem ou no caso de omissões de que forem responsáveis. É o art 134 do CTN:
Art. 134. Nos casos de impossibilidade de exigência do cumprimento da obrigação principal pelo contribuinte, respondem solidariamente com este nos atos em que intervierem ou pelas omissões de que forem responsáveis:
I – os pais, pelos tributos devidos por seus filhos menores;
II – os tutores e curadores, pelos tributos devidos por seus tutelados ou curatelados;
III – os administradores de bens de terceiros, pelos tributos devidos por estes;
IV – o inventariante, pelos tributos devidos pelo espólio;
V – o síndico e o comissário, pelos tributos devidos pela massa falida ou pelo concordatário;
VI – os tabeliães, escrivães e demais serventuários de ofício, pelos tributos devidos sobre os atos praticados por eles, ou perante eles, em razão do seu ofício;
VII – os sócios, no caso de liquidação de sociedade de pessoas.
Parágrafo único. O disposto neste artigo só se aplica, em matéria de penalidades, às de caráter moratório.
Assim, a adesão ao parcelamento em nada afeta a responsabilidade dos sócios. Seus efeitos se restringem à confissão extrajudicial do débito, suspensão da exigibilidade do crédito tributário e interrupção do prazo prescricional.
CTN:
Art. 174. A ação para a cobrança do crédito tributário prescreve em cinco anos, contados da data da sua constituição definitiva.
Parágrafo único. A prescrição se interrompe:
IV – por qualquer ato inequívoco ainda que extrajudicial, que importe em reconhecimento do débito pelo devedor.
CEBRASPE (2019):
QUESTÃO CERTA: O crédito tributário pode ser parcelado de ofício pela administração tributária, nos termos da lei, mas esse parcelamento não interrompe nem suspende a prescrição.
Informativo 638 – STJ
O parcelamento de ofício da dívida tributária não configura causa suspensiva ou interruptiva da contagem da prescrição, uma vez que o contribuinte não anuiu.
(STJ, REsp 1658517/PA, Rel. Ministro NAPOLEÃO NUNES MAIA FILHO, PRIMEIRA SEÇÃO, julgado em 14/11/2018, DJe 21/11/2018)
“Basta ver seu carnê de IPTU. Ele vem parcelado e não foi você quem solicitou, foi lançado assim de ofício, pois certamente, a lei prevê que assim seja”.
CEBRASPE (2021):
QUESTÃO ERRADA: Maurício recebeu em sua residência o carnê do IPVA do exercício de 2015, em 5 de janeiro daquele ano. A notificação foi acompanhada de opção de pagamento à vista, com vencimento em 26 de janeiro de 2015. Caso Maurício não realizasse o pagamento nesta data, seria automaticamente incluído na opção de parcelamento, com vencimento da primeira parcela em 26 de fevereiro de 2015 e das demais no mesmo dia dos cinco meses subsequentes, independentemente de sua anuência. Maurício não realizou o pagamento à vista nem o parcelado. Ao tentar vender seu veículo em 2020, identificou o débito e pagou as parcelas vencidas do IPVA de 2015, acrescidas de juros e multa, em 17 de fevereiro de 2020. A respeito dessa situação hipotética, julgue o item a seguir. O pagamento foi devido, pois o parcelamento de ofício é meio apto a interromper e suspender o curso da prescrição do crédito tributário.
INSTITUTO AOCP (2021):
QUESTÃO CERTA: O parcelamento de ofício da dívida tributária não configura causa interruptiva da contagem da prescrição, uma vez que o contribuinte não anuiu.
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