Execução Fiscal e Bens Absolutamente Impenhoráveis

Por
Pedro Santos
-
674
3174

FCC (2019):

QUESTÃO ERRADA: Os bens gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade não respondem pelo pagamento do crédito tributário, pois sempre são impenhoráveis.

ERRADA. “Art. 184. Sem prejuízo dos privilégios especiais sobre determinados bens, que sejam previstos em lei, responde pelo pagamento do crédito tributário a totalidade dos bens e das rendas, de qualquer origem ou natureza, do sujeito passivo, seu espólio ou sua massa falida, inclusive os gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade, seja qual for a data da constituição do ônus ou da cláusula, excetuados unicamente os bens e rendas que a lei declare absolutamente impenhoráveis”.

FCC (2019):

QUESTÃO CERTA: Responde pelo pagamento do crédito tributário a totalidade dos bens e das rendas, de qualquer origem ou natureza, do sujeito passivo, excetuados os bens e rendas que a lei declare absolutamente impenhoráveis.

“Art. 184. Sem prejuízo dos privilégios especiais sobre determinados bens, que sejam previstos em lei, responde pelo pagamento do crédito tributário a totalidade dos bens e das rendas, de qualquer origem ou natureza, do sujeito passivo, seu espólio ou sua massa falida, inclusive os gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade, seja qual for a data da constituição do ônus ou da cláusula, excetuados unicamente os bens e rendas que a lei declare absolutamente impenhoráveis“.

QUESTÃO ERRADA: Responde pelo pagamento do crédito tributário a totalidade dos bens e rendas do sujeito passivo, inclusive os bens que a lei declara absolutamente impenhoráveis.

Lei 6380: Art. 30 – Sem prejuízo dos privilégios especiais sobre determinados bens, que sejam previstos em lei, responde pelo pagamento da Dívida Ativa da Fazenda Pública a totalidade dos bens e das rendas, de qualquer origem ou natureza, do sujeito passivo, seu espólio ou sua massa, inclusive os gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade, seja qual for a data da constituição do ônus ou da cláusula, excetuados unicamente os bens e rendas que a lei declara absolutamente impenhoráveis.

QUESTÃO ERRADA: Cada um dos próximos itens apresenta uma situação hipotética acerca de crédito tributário, seguida de uma assertiva a ser julgada. Lúcia, visando esquivar-se do pagamento de tributo federal, gravou com cláusula de impenhorabilidade seu apartamento. Nessa situação, promovida a execução fiscal, o apartamento de Lúcia não poderá ser penhorado.

CTN: Art. 184. Sem prejuízo dos privilégios especiais sobre determinados bens, que sejam previstos em lei, responde pelo pagamento do crédito tributário a totalidade dos bens e das rendas, de qualquer origem ou natureza, do sujeito passivo, seu espólio ou sua massa falida, inclusive os gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade, seja qual for a data da constituição do ônus ou da cláusula, excetuados unicamente os bens e rendas que a lei declare absolutamente impenhoráveis.

QUESTÃO ERRADA: Exceto os bens gravados por ônus real ou cláusula de inalienabilidade, a totalidade de bens e das rendas, de qualquer origem ou natureza, pertencente ao sujeito passivo responde pelo pagamento do crédito tributário.

art. 184 do CTN – crédito tributário abrange a totalidade dos bens. A exceção abrange apenas os bens e rendas que a lei declare absolutamente impenhoráveis, conforme o art. 184, CTN.

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QUESTÃO ERRADA: Em relação às garantias e aos privilégios do crédito tributário, julgue os itens a seguir. Um bem gravado com cláusula de impenhorabilidade em razão de doação de ancestrais não pode ser objeto de penhora em execução fiscal.

RESPONSABILIDADE PATRIMONIAL DO CONTRIBUINTE    

REGRA: Art. 184. Sem prejuízo dos privilégios especiais sobre determinados bens, que sejam previstos em lei, responde pelo pagamento do crédito tributário:

(I) a totalidade dos bens e das rendas, de qualquer origem ou natureza, do sujeito passivo, seu espólio ou sua massa falida;

(II) inclusive os gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade, seja qual for a data da constituição do ônus ou da cláusula;

EXCEÇÃO: não serão objeto de execução unicamente os bens e rendas que a lei declare absolutamente impenhoráveis.

QUESTÃO ERRADA: O bem de família, instituído por lei, pode ser penhorado em execução fiscal, independentemente da natureza do tributo cobrado em juízo.

Art. 184. Sem prejuízo dos privilégios especiais sobre determinados bens, que sejam previstos em lei, responde pelo pagamento do crédito tributário a totalidade dos bens e das rendas, de qualquer origem ou natureza, do sujeito passivo, seu espólio ou sua massa falida, inclusive os gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade, seja qual for a data da constituição do ônus ou da cláusula, excetuados unicamente os bens e rendas que a lei declare absolutamente impenhoráveis.

QUESTÃO ERRADA: Respondem pelo pagamento do crédito tributário todos os bens, presentes e futuros, do sujeito passivo, salvo os gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade.

Art. 184. Sem prejuízo dos privilégios especiais sobre determinados bens, que sejam previstos em lei, responde pelo pagamento do crédito tributário a totalidade dos bens e das rendas, de qualquer origem ou natureza, do sujeito passivo, seu espólio ou sua massa falida, inclusive os gravados por ônus real ou cláusula de inalienabilidade ou impenhorabilidade, seja qual for a data da constituição do ônus ou da cláusula, excetuados unicamente os bens e rendas que a lei declare absolutamente impenhoráveis.

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