{"id":2850,"date":"2023-09-05T21:32:59","date_gmt":"2023-09-06T00:32:59","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2850"},"modified":"2023-09-05T21:32:59","modified_gmt":"2023-09-06T00:32:59","slug":"stf-reafirma-que-restituicao-so-e-possivel-via-precatorio","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/stf-reafirma-que-restituicao-so-e-possivel-via-precatorio\/","title":{"rendered":"STF REAFIRMA QUE RESTITUI\u00c7\u00c3O S\u00d3 \u00c9 POSS\u00cdVEL VIA PRECAT\u00d3RIO"},"content":{"rendered":"<p><span data-contrast=\"auto\">O Supremo Tribunal Federal (STF), por ocasi\u00e3o do julgamento do Recurso Extraordin\u00e1rio n\u00ba 1.420.691\/SP \u2013 Tema 1262, reafirmou seu entendimento de que a restitui\u00e7\u00e3o de ind\u00e9bito reconhecido judicialmente deve ocorrer apenas via <a href=\"https:\/\/www.cnj.jus.br\/programas-e-acoes\/precatorios\/\">precat\u00f3rio<\/a>.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No caso em tela, o Plen\u00e1rio do STF se debru\u00e7ou para reanalisar uma decis\u00e3o do Tribunal de Justi\u00e7a que divergia da jurisprud\u00eancia predominante na Corte, e que admitia que a restitui\u00e7\u00e3o poderia acontecer por vias alternativas aos precat\u00f3rios.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Inclusive, recentemente, em 09\/2022, o STJ, no REsp 1.951.855-SC, havia reconhecido o direito de os contribuintes reaverem seus tributos pagos a maiores, em dinheiro, atrav\u00e9s de processo administrativo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Agora, o STF afasta este entendimento e fixa de forma final que a restitui\u00e7\u00e3o de valores pagos indevidamente em dinheiro apenas pode ocorrer via <a href=\"https:\/\/vvfconsultores.com.br\/blog\/stj-rescinde-decisao-que-afastou-ipi-na-revenda-de-importados\/\">precat\u00f3rios<\/a>. Contudo, isso n\u00e3o afasta o direito de os contribuintes realizarem a compensa\u00e7\u00e3o administrativa de seus cr\u00e9ditos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ao final, o STF fixou a seguinte Tese no Tema de Repercuss\u00e3o Geral n\u00ba 1.262: \u201c<\/span><i><span data-contrast=\"auto\">N\u00e3o se mostra admiss\u00edvel a restitui\u00e7\u00e3o administrativa do ind\u00e9bito reconhecido na via judicial, sendo indispens\u00e1vel a observ\u00e2ncia do regime constitucional de precat\u00f3rios, nos termos do art. 100 da Constitui\u00e7\u00e3o Federal.\u201d<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Supremo Tribunal Federal (STF), por ocasi\u00e3o do julgamento do Recurso Extraordin\u00e1rio n\u00ba 1.420.691\/SP \u2013 Tema 1262, reafirmou seu entendimento de que a restitui\u00e7\u00e3o de ind\u00e9bito reconhecido judicialmente deve ocorrer apenas via precat\u00f3rio.\u00a0 No caso em tela, o Plen\u00e1rio do STF se debru\u00e7ou para reanalisar uma decis\u00e3o do Tribunal de Justi\u00e7a que divergia da jurisprud\u00eancia [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2851,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[326,325,327,106,62],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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