{"id":4150,"date":"2018-08-14T19:07:35","date_gmt":"2018-08-14T22:07:35","guid":{"rendered":"http:\/\/advocaciapinheiro.adv.br\/?p=4150"},"modified":"2018-12-06T19:54:39","modified_gmt":"2018-12-06T19:54:39","slug":"defesa-cobranca-tributos","status":"publish","type":"post","link":"https:\/\/advocaciapinheiro.com\/en\/defesa-cobranca-tributos\/","title":{"rendered":"Defesa contra cobran\u00e7a de tributos | Advocacia Tribut\u00e1ria e Empresarial"},"content":{"rendered":"

I – INTRODU\u00c7\u00c3O<\/strong><\/p>\n

N\u00e3o h\u00e1 d\u00favida de que o Brasil tem uma carga tribut\u00e1ria cruel.<\/p>\n

O Fisco (Fazenda P\u00fablica, Federal, Estadual e Municipal) \u00e9 insaci\u00e1vel. Tanto \u00e9 que, sempre que poss\u00edvel, cria novos tributos ou aumenta aqueles existentes. Como se n\u00e3o bastasse, as Fazendas P\u00fablicas tem o h\u00e1bito, ainda, de fazer cobran\u00e7as indevidas.<\/p>\n

Constantemente, o contribuinte tem a necessidade de contratar advogados tributaristas, aptos a apresentar defesa contra tais cobran\u00e7as indevidas, seja no \u00e2mbito administrativo, seja no \u00e2mbito judicial.<\/p>\n

II – DEFESA DO CONTRIBUINTE<\/strong><\/p>\n

Estranhamente, o Fisco brasileiro tem o h\u00e1bito de ajuizar a\u00e7\u00f5es infundadas contra os contribuintes.<\/p>\n

\u00c0 t\u00edtulo de exemplo, h\u00e1 execu\u00e7\u00f5es fiscais de cr\u00e9ditos prescritos ou, ainda, contra institui\u00e7\u00f5es sem fins lucrativos, isentas ou imunes do pagamento de tributos.<\/p>\n

N\u00e3o resta alternativa ao contribuinte, suposto devedor, sen\u00e3o, apresentar a respectiva defesa em ju\u00edzo.<\/p>\n

Como defesas do contribuinte, temos: embargos do executado, mandado de seguran\u00e7a, a\u00e7\u00e3o anulat\u00f3ria, a\u00e7\u00e3o declarat\u00f3ria, a\u00e7\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito, a\u00e7\u00e3o cautelar, tutela de urg\u00eancia, a\u00e7\u00e3o de consigna\u00e7\u00e3o de pagamento, exce\u00e7\u00e3o de pr\u00e9-executividade e outras variadas impugna\u00e7\u00f5es.<\/p>\n

Nas defesas e impugna\u00e7\u00f5es, pode-se alegar prescri\u00e7\u00e3o, decad\u00eancia, imunidade, isen\u00e7\u00e3o, n\u00e3o ocorr\u00eancia do fato gerador, ilegalidade da al\u00edquota ou base de c\u00e1lculo, dentre outras alega\u00e7\u00f5es.<\/p>\n

III – PRINC\u00cdPIOS TRIBUT\u00c1RIOS<\/strong><\/p>\n

Sempre se deve ter em mente os princ\u00edpios constitucionais tribut\u00e1rios, que s\u00e3o os pilares de toda e qualquer defesa do contribuinte.<\/p>\n

Ao tratar dos princ\u00edpios jur\u00eddicos tribut\u00e1rios, conveniente transcrever a li\u00e7\u00e3o do insigne jurista PAULO DE BARROS CARVALHO, in verbis:<\/p>\n

(…) \u201co exerc\u00edcio do poder tribut\u00e1rio, no Brasil, se acha jungido por uma s\u00e9rie de m\u00e1ximas constitucionais, especialmente dirigidas a esse setor. S\u00e3o os princ\u00edpios constitucionais tribut\u00e1rios, na maioria expl\u00edcitos, e que a legisla\u00e7\u00e3o infraconstitucional deve acatar, em toda a latitude\u201d. (CARVALHO, Paulo de Barros. Curso de Direito Tribut\u00e1rio. 13. ed. S\u00e3o Paulo: Saraiva, 2000, p. 155.)<\/em><\/p><\/blockquote>\n

Embora haja uma varia\u00e7\u00e3o da nomenclatura dos referidos princ\u00edpios, vale destacar alguns: a)<\/strong> Princ\u00edpio da Legalidade; b)<\/strong> Princ\u00edpio da Igualdade ou da Isonomia; c)<\/strong> Princ\u00edpio da Irretroatividade; d)<\/strong> Princ\u00edpio da Anterioridade; e)<\/strong> Princ\u00edpio da Capacidade Contributiva; f)<\/strong> Princ\u00edpio da Veda\u00e7\u00e3o do Confisco; g)<\/strong> Princ\u00edpio da Liberdade de Tr\u00e1fego; h)<\/strong> Princ\u00edpio da Transpar\u00eancia dos Impostos; i)<\/strong> Princ\u00edpio da Uniformidade Geogr\u00e1fica; j)<\/strong> Princ\u00edpio da Seletividade; l)<\/strong> Princ\u00edpio da N\u00e3o-Diferencia\u00e7\u00e3o Tribut\u00e1ria; m)<\/strong> Princ\u00edpio da N\u00e3o-Cumulatividade; n)<\/strong> Princ\u00edpio das Imunidades Tribut\u00e1rias e; o)<\/strong> Princ\u00edpio da Compet\u00eancia.<\/p>\n

IV \u2013 CONCLUS\u00c3O<\/strong><\/p>\n

\u00c9 importante que se fa\u00e7a uma Check-up dos tributos pagos, a fim de se certificar da exist\u00eancia ou inexist\u00eancia de ilegalidades nas cobran\u00e7as de tributos.<\/p>\n

Por fim, lembre-se que, tendo o contribuinte pagando tributo de forma indevida, \u00e9 poss\u00edvel a este requerer a devolu\u00e7\u00e3o de todos os valores pagos nos \u00faltimos 5 anos, al\u00e9m de deixar de pagar os vincendos.<\/p>\n

Adriano Martins Pinheiro \u00e9 advogado, p\u00f3s-graduado em direito empresarial e p\u00f3s-graduando em direito tribut\u00e1rio, atuando em advocacia tribut\u00e1ria e empresarial<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

I – INTRODU\u00c7\u00c3O N\u00e3o h\u00e1 d\u00favida de que o Brasil tem uma carga tribut\u00e1ria cruel. O Fisco (Fazenda P\u00fablica, Federal, Estadual e Municipal) \u00e9 insaci\u00e1vel. Tanto \u00e9 que, sempre que poss\u00edvel, cria novos tributos ou aumenta aqueles existentes. Como se n\u00e3o bastasse, as Fazendas P\u00fablicas tem o h\u00e1bito, ainda, de fazer cobran\u00e7as indevidas. Constantemente, o […]<\/p>\n","protected":false},"author":2,"featured_media":4143,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[493,1172,440,408,1181,442],"class_list":["post-4150","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-posts","tag-advocacia-empresarial-sp","tag-advocacia-tributaria-e-empresarial","tag-advocacia-tributaria-sp","tag-advogado-tributarista-sp","tag-defesa-tributaria-advogado","tag-direito-tributario"],"yoast_head":"\nDefesa contra cobran\u00e7a de tributos - Advocacia Tribut\u00e1ria e Empresarial<\/title>\n<meta name=\"description\" content=\"Constantemente, o contribuinte tem a necessidade de contratar advogados tributaristas, aptos a apresentar defesa contra tais cobran\u00e7as indevidas | Advocacia\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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