{"id":720,"date":"2022-02-16T16:36:52","date_gmt":"2022-02-16T19:36:52","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/stj-mantem-decisao-de-tribunal-que-retirou-contadores-de-execucao-fiscal\/"},"modified":"2026-09-29T19:24:42","modified_gmt":"2026-09-29T22:24:42","slug":"stj-mantem-decisao-de-tribunal-que-retirou-contadores-de-execucao-fiscal","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/stj-mantem-decisao-de-tribunal-que-retirou-contadores-de-execucao-fiscal\/","title":{"rendered":"STJ mant\u00e9m decis\u00e3o de Tribunal que retirou contadores de Execu\u00e7\u00e3o Fiscal"},"content":{"rendered":"<p>A 2\u00aa Turma Julgadora do Superior Tribunal de Justi\u00e7a (STJ), no \u00faltimo dia 15\/02\/2022, em vota\u00e7\u00e3o un\u00e2nime, n\u00e3o conheceu o recurso da Fazenda Nacional, mantendo-se a decis\u00e3o do Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF4) que excluiu contadores e empresas de contabilidade do polo passivo de uma Execu\u00e7\u00e3o Fiscal (Resp 1588693\/PR).<\/p>\n<p>O caso em tela trata de uma Execu\u00e7\u00e3o Fiscal que objetiva a<br \/>\ncobran\u00e7a de cr\u00e9dito tribut\u00e1rio referente a diversos tributos n\u00e3o pagos (aprox.<br \/>\nR$12 milh\u00f5es), envolvendo a utiliza\u00e7\u00e3o de cr\u00e9dito-pr\u00eamio de IPI para<br \/>\ncompensa\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<p>Em defesa, a empresa executada alegou que foi induzida a erro por<br \/>\nseus contadores, autorizando uma opera\u00e7\u00e3o tida como ilegal que resultou no<br \/>\nd\u00e9bito.<\/p>\n<p>Ao analisar o feito, o TRF4 concluiu que os contadores e as<br \/>\nempresas de contabilidade &#8220;<em>n\u00e3o<br \/>\nt\u00eam responsabilidade tribut\u00e1ria capaz de ensejar sua inclus\u00e3o no polo passivo<br \/>\nda execu\u00e7\u00e3o fiscal<\/em>&#8220;. Para o Tribunal, n\u00e3o h\u00e1 o que se falar em<br \/>\nresponsabilidade pessoal (prevista no artigo 135, inciso II, do C\u00f3digo<br \/>\nTribut\u00e1rio Nacional), uma vez que houve autoriza\u00e7\u00e3o expressa da empresa para a<br \/>\natua\u00e7\u00e3o dos contadores, conforme se verifica a seguir: <em>\u201cNo caso, os instrumentos do contrato<br \/>\nde cess\u00e3o previam expressamente a utiliza\u00e7\u00e3o dos cr\u00e9ditos-pr\u00eamio de IPI para<br \/>\ncompensa\u00e7\u00e3o tribut\u00e1ria, de modo que a atua\u00e7\u00e3o dos contabilistas era conhecida e<br \/>\nexpressamente de acordo com a vontade da sociedade, manifestada por seu \u00f3rg\u00e3o<br \/>\nde dire\u00e7\u00e3o, caso em que n\u00e3o cabe responsabilizar pessoalmente os<br \/>\nagravantes&#8221;<\/em>.<\/p>\n<p>Em seu voto, o Ministro Relator Francisco Falc\u00e3o, observou que<br \/>\npara analisar o recurso da Fazenda, seria necess\u00e1rio rever as provas, o que \u00e9<br \/>\nvedado pela S\u00famula 07 do STJ: \u201c<em>A<br \/>\npretens\u00e3o de simples reexame de prova n\u00e3o enseja recurso especial.<\/em>\u201d<br \/>\nAssim, n\u00e3o conheceu o recurso. Os demais ministros acompanharam o voto relator,<br \/>\nsob o entendimento de que o julgamento da mat\u00e9ria demandaria rean\u00e1lise de<br \/>\nprovas.<\/p>\n<p>Prevaleceu, assim, a decis\u00e3o do Tribunal Regional Federal da 4\u00aa<br \/>\nRegi\u00e3o favor\u00e1vel aos contadores e empresas de contabilidade.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira, Araujo,<br \/>\nRocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar as empresas e entidades<br \/>\nde classe que desejarem maiores esclarecimentos a respeito do presente tema.<\/p>\n<p class=\"has-text-align-center\"><strong>Lucas Munhoz Filho&nbsp;<\/strong><\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:lucas.munhoz@hondatar.com.br\">lucas.munhoz@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\"><strong>Daniela Franulovic<\/strong><\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\"><strong>Renata Souza Rocha<\/strong><\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 2\u00aa Turma Julgadora do Superior Tribunal de Justi\u00e7a (STJ), no \u00faltimo dia 15\/02\/2022, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-720","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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