{"id":5529,"date":"2018-03-23T11:12:30","date_gmt":"2018-03-23T11:12:30","guid":{"rendered":"http:\/\/gerolimich.adv.br\/adv\/?p=5529"},"modified":"2018-03-23T11:12:30","modified_gmt":"2018-03-23T11:12:30","slug":"tributario-redirecionamento-da-divida-aos-socios-falta-de-comprovacao-da-dissolucao-irregular","status":"publish","type":"post","link":"https:\/\/gerolimich.adv.br\/adv\/?p=5529","title":{"rendered":"Tribut\u00e1rio. Redirecionamento da d\u00edvida aos s\u00f3cios. Falta de comprova\u00e7\u00e3o da dissolu\u00e7\u00e3o irregular"},"content":{"rendered":"<h3>Reexame do contexto f\u00e1tico-probat\u00f3rio.<\/h3>\n<p>Fonte | STJ<\/p>\n<p>PROCESSUAL CIVIL. TRIBUT\u00c1RIO. REDIRECIONAMENTO DA D\u00cdVIDA AOS S\u00d3CIOS. FALTA DE COMPROVA\u00c7\u00c3O DA DISSOLU\u00c7\u00c3O IRREGULAR. REEXAME DO CONTEXTO F\u00c1TICO-PROBAT\u00d3RIO. IMPOSSIBILIDADE. ENUNCIADO DA\u00a0<a href=\"https:\/\/juridmais.com.br\/sumulas---superior-tribunal-de-justica-7\" target=\"_blank\">S\u00daMULA N. 7<\/a>\u00a0DO STJ.<\/p>\n<p>I &#8211; Extrai-se do ac\u00f3rd\u00e3o objurgado que, no entendimento do Tribunal de origem, n\u00e3o houve dissolu\u00e7\u00e3o irregular da empresa. Dessarte, o acolhimento da pretens\u00e3o recursal demanda o reexame do contexto f\u00e1tico-probat\u00f3rio, o que n\u00e3o se admite ante o \u00f3bice da\u00a0<a href=\"https:\/\/juridmais.com.br\/sumulas---superior-tribunal-de-justica-7\" target=\"_blank\">S\u00famula 7\u2044STJ<\/a>.<\/p>\n<p>II &#8211; Dessume-se que o ac\u00f3rd\u00e3o vergastado est\u00e1 alinhado \u00e0 orienta\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a de que o redirecionamento da execu\u00e7\u00e3o fiscal para o s\u00f3cio-gerente da empresa \u00e9 cab\u00edvel apenas quando demonstrado que este agiu com excesso de poderes, infra\u00e7\u00e3o \u00e0 lei ou ao estatuto, ou no caso de dissolu\u00e7\u00e3o irregular da empresa, n\u00e3o se incluindo o simples inadimplemento de obriga\u00e7\u00f5es tribut\u00e1rias.<\/p>\n<p>III &#8211; Agravo interno improvido.<\/p>\n<p>(STJ &#8211; Agint no Agravo em Recurso Especial n\u00ba 1.075.876 &#8211; SP (2017\u20440068119-2) &#8211; Rel. Ministro Francisco Falc\u00e3o &#8211; J. 06.03.2018 &#8211; DJE. 14.03.2018)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Reexame do contexto f\u00e1tico-probat\u00f3rio. Fonte | STJ PROCESSUAL CIVIL. TRIBUT\u00c1RIO. REDIRECIONAMENTO DA D\u00cdVIDA AOS S\u00d3CIOS&#8230;.<\/p>\n","protected":false},"author":1,"featured_media":2090,"comment_status":"closed","ping_status":"closed","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-5529","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\/5529","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=5529"}],"version-history":[{"count":1,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/posts\/5529\/revisions"}],"predecessor-version":[{"id":5530,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/posts\/5529\/revisions\/5530"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=\/wp\/v2\/media\/2090"}],"wp:attachment":[{"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gerolimich.adv.br\/adv\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}