Exigibilidade Suspensa e Inscrição em Dívida Ativa

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Última Atualização 6 de dezembro de 2021

FCC (2019):

QUESTÃO CERTA: Sobre a dívida ativa, é correto afirmar: créditos com exigibilidade suspensa não podem ser objeto de inscrição.

Eduardo Sabbag: p. 1155

Prescrição e dívida ativa:

A inscrição do crédito tributário em dívida ativa ocorre pelo inadimlemento da obrigação tributária nascida com o fato gerador. Isso quer dizer que o crédito tributário NÃO SUSPENSO, não extinto ou não excluído, poderá, como resposta à necessidade de cobrança judicial do sujeito ativo, ser inscrito em dívida ativa. Tal procedimento tem o condão de conferir exequibilidade à relação jurídico -tributária.

A suspensão é da exigibilidade do crédito tributário e não do crédito em si. Logo, pode haver o lançamento – para evitar a decadência, mas enquanto houver a causa suspensiva, não poderá haver a exigência de pagamento, a inscrição na dívida ativa e tampouco a execução da quantia. Pois, a suspensão do crédito tributário alcança qualquer ato de cobrança, seja amigável, administrativo ou judicial.

Vale dizer que é importante a proibição de inscrição do crédito tributário na dívida ativa quando este estiver com a exigibilidade suspensa, pois se garante a extração de certidões negativas, caso o contribuinte queira participar de licitações e outros negócios jurídicos.

“[…] É cediço que, embora suspenso o crédito tributário, a autoridade fiscal não fica impedida de realizar o lançamento, uma vez que a suspensão recai diretamente sobre a exigibilidade do crédito, impedindo apenas a propositura da execução fiscal.” (Sabbag, 2017)

[…] O STJ possui jurisprudência firme no sentido de que o deferimento de medida liminar para suspender a exigibilidade do crédito tributário não obsta a sua constituição, a fim de evitar a decadência. (AgInt no AREsp 930.915/MG, Rel. Ministro HERMAN BENJAMIN, SEGUNDA TURMA, julgado em 04/04/2017, DJe 11/05/2017).

FCC (2014):

QUESTÃO ERRADA: Sobre o crédito tributário, é correto afirmar que: não pode ser objeto de lançamento enquanto estiver suspensa sua exigibilidade.

FCC (2014):

QUESTÃO ERRADA: Sobre o crédito tributário, é correto afirmar que: é exigível judicialmente a partir do momento em que o contribuinte é notificado validamente do lançamento efetuado.

FCC (2014):

QUESTÃO ERRADA: Sobre o crédito tributário, é correto afirmar que: pressupõe inscrição em dívida ativa para se tornar exigível por Execução Fiscal, salvo se for concedido parcelamento do débito.

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FCC (2014):

QUESTÃO ERRADA: Sobre o crédito tributário, é correto afirmar que: as causas de suspensão da exigibilidade não impedem o lançamento tributário, nem a inscrição em dívida ativa e a execução fiscal, mas impedem a arrematação ou adjudicação para satisfação do débito.

FCC (2014):

QUESTÃO ERRADA: Sobre o crédito tributário, é correto afirmar que: tem as causas de suspensão da exigibilidade eficazes somente antes do lançamento, pois após sua realização não é mais possível impedir que o Fisco cobre o crédito a que tem direito.

FCC (2014):

QUESTÃO CERTA: Sobre o crédito tributário, é correto afirmar que: pressupõe inscrição em dívida ativa para se tornar exigível por Execução Fiscal, salvo se for concedido parcelamento do débito.

Se for concedido parcelamento (hipótese de suspensão da exigibilidade do crédito), não será possível inscrever o débito em dívida ativa.

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