Decisão Monocrática N° 00035857820168070018 do Tribunal de Justiça do Distrito Federal e dos Territórios, 08-04-2021
| Juiz | SÉRGIO ROCHA |
| Data | 08 Abril 2021 |
| Número do processo | 00035857820168070018 |
| Órgão | 4ª Turma Cível |
Poder Judiciário da União TRIBUNAL DE JUSTIÇA DO DISTRITO FEDERAL E DOS TERRITÓRIOS Gabinete do Des. Sérgio Rocha Número do processo: 0003585-78.2016.8.07.0018 Classe judicial: APELAÇÃO CÍVEL (198) APELANTE: FOCO COMERCIO DE OCULOS E ACESSORIOS EIRELI, FOCO COMERCIO DE OCULOS E ACESSORIOS LTDA - ME APELADO: DISTRITO FEDERAL DECISÃO CANCELAMENTO DE PROTESTO DE CDA Em petição de ID 23757279, as apelantes, Foco Comércio de Óculos e Acessórios EIRELI e outra, informam que o Distrito Federal protestou duas CDAs relativas a créditos tributários cuja exigibilidade se encontra suspensa por decisão de ID 13178079. Requerem a fixação de astreintes, a fim de compelir o Distrito Federal a rever a sua conduta. Intimadas a comprovar o depósito integral dos valores constantes das Certidões de Dívida Ativa mencionadas na petição de ID 23757279 (CDAs 50187962260 e 50194620026), as apelantes juntaram os documentos de ID 24298273. É o breve relato. Decido. Quando do deferimento da tutela de urgência às apelantes, vislumbrei a probabilidade de declaração, pelo Col. STF, da inconstitucionalidade da cobrança do DIFAL para empresas optantes do Simples Nacional (RE 970821 ? Tema 517), em razão da existência de 4 votos nesse sentido, além de manifestação da Procuradoria-Geral da República. Considerei, também, o risco de dano às apelantes em razão das restrições decorrentes de eventual inscrição em Dívida Ativa. Além disso, as apelantes juntaram comprovantes do depósito do montante integral cobrado, o que suspende a exigibilidade do crédito tributário (CTN 151 II), sendo...
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