Fonte | Tribunal Regional Federal da 4\u00aa Regi\u00e3o<\/p>\n
EMENTA<\/strong><\/p>\n TRIBUT\u00c1RIO. IMPOSTO DE RENDA. PARCELAS RECEBIDAS POR FOR\u00c7A DE DECIS\u00c3O JUDICIAL. INCID\u00caNCIA. REGIME DE COMPET\u00caNCIA.\u00a0 ART. 12 DA LEI N\u00ba 7.713\/88. JUROS MORAT\u00d3RIOS. NATUREZA\u00a0 INDENIZAT\u00d3RIA. HONOR\u00c1RIOS ADVOCAT\u00cdCIOS. Incid\u00eancia. Regime de compet\u00eancia. Fonte | Tribunal Regional Federal da 4\u00aa Regi\u00e3o EMENTA TRIBUT\u00c1RIO. IMPOSTO…<\/p>\n","protected":false},"author":1,"featured_media":996,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-1503","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudencias"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/posts\/1503","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1503"}],"version-history":[{"count":1,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/posts\/1503\/revisions"}],"predecessor-version":[{"id":1504,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/posts\/1503\/revisions\/1504"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/media\/996"}],"wp:attachment":[{"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1503"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1503"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1503"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n1.<\/strong>\u00a0A incid\u00eancia nos rendimentos pagos acumuladamente deve ter como base\u00a0 as tabelas e al\u00edquotas vigentes \u00e0 \u00e9poca a que se referiam tais rendimentos.
\n2<\/strong>. N\u00e3o s\u00e3o pass\u00edveis de incid\u00eancia do imposto de renda os valores recebidos\u00a0 a t\u00edtulo de juros de mora acrescidos \u00e0s verbas definidas em a\u00e7\u00e3o judicial, por constitu\u00edrem\u00a0 indeniza\u00e7\u00e3o pelo preju\u00edzo resultante de um atraso culposo no pagamento de determinadas\u00a0 parcelas.
\n3.<\/strong>\u00a0A teor do \u00a7 4\u00ba do art. 20 do C\u00f3digo de Processo Civil, nas causas em que\u00a0 for vencida a Fazenda P\u00fablica, os honor\u00e1rios ser\u00e3o fixados consoante aprecia\u00e7\u00e3o\u00a0 equitativa do juiz, observados o grau de zelo do profissional, o lugar de presta\u00e7\u00e3o do\u00a0 servi\u00e7o, a natureza e import\u00e2ncia da causa, o trabalho realizado pelo advogado e o tempo\u00a0 exigido para o seu servi\u00e7o.
\nProcesso n\u00ba 0015412-75.2012.404.9999<\/a><\/strong><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"