Decisão Monocrática N° 00343930320158070018 do Tribunal de Justiça do Distrito Federal e dos Territórios, 07-08-2021
| Juiz | ROMEU GONZAGA NEIVA |
| Data | 07 Agosto 2021 |
| Número do processo | 00343930320158070018 |
| Órgão | Presidência |
Poder Judiciário da União TRIBUNAL DE JUSTIÇA DO DISTRITO FEDERAL E DOS TERRITÓRIOS Gabinete da Presidência ÓRGÃO: PRESIDÊNCIA CLASSE: RECURSO ESPECIAL (213) PROCESSO: 0034393-03.2015.8.07.0018 RECORRENTE: VIA VAREJO S/A RECORRIDO: DISTRITO FEDERAL DECISÃO I ? Trata-se de recurso especial interposto com fundamento no artigo 105, inciso III, alínea ?a?, da Constituição Federal contra acórdão proferido pela Primeira Turma Cível deste Tribunal de Justiça, cuja ementa é a seguinte: APELAÇÃO CÍVEL. DIREITO TRIBUTÁRIO. DIREITO PROCESSUAL CIVIL. AÇÃO ANULATÓRIA. IMPOSTO SOBRE CIRCULAÇÃO DE MERCADORIAS E PRESTAÇÃO DE SERVIÇOS DE TRANSPORTE INTERESTADUAL E INTERMUNICIPAL E DE COMUNICAÇÃO ? ICMS. DIFERENÇA. INFORMAÇÕES PRESTADAS POR ADMINISTRADORAS DE CARTÕES. IRREGULARIDADE NO PROCEDIMENTO ADMINISTRATIVO. QUEBRA DE SIGILO FISCAL. INEXISTENTE. PROCEDIMENTO ADMINISTRATIVO PRÉVIO. DESNECESSÁRIO. RECURSO CONHECIDO E NÃO PROVIDO. SENTENÇA MANTIDA. 1. Restando demonstrado que o contribuinte foi devidamente intimado do auto de infração, oportunidade em que ficou ciente dos exatos termos do objeto da fiscalização tributária, não há que se falar em nulidade do auto por dificuldade para o exercício do contraditório e ampla defesa. 2. A prestação de informações ao Fisco pelas administradoras de cartão de crédito, relativas ao volume financeiro movimentado pelo contribuinte, não configura violação de sigilo fiscal. Precedentes. 2.1. Se as informações prestadas ao Fisco são superficiais, sem a identificação da origem e natureza dos gastos, desnecessário procedimento administrativo prévio constante do artigo 6º da Lei Complementar nº 105/2001. 3. Recurso conhecido e não provido. Sentença mantida. A recorrente aponta violação ao artigo 6º da Lei Complementar 105/2001, sob o argumento de ser necessário processo administrativo ou procedimento fiscal instaurado para permitir a quebra do sigilo fiscal do contribuinte. Aponta, nesse...
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