Decisão Monocrática N° 07050659420228070000 do Tribunal de Justiça do Distrito Federal e dos Territórios, 07-06-2022
Juiz | LUÍS GUSTAVO B. DE OLIVEIRA |
Data | 07 Junho 2022 |
Número do processo | 07050659420228070000 |
Órgão | 3ª Turma Cível |
DECISÃO Trata-se de agravo de instrumento interposto por ACADEMIA DE GINÁSTICA EASY FIT EIRELI, em face à decisão da Primeira Vara da Fazenda Pública do Distrito Federal, que indeferiu liminar em mandado de segurança, impetrado em razão de ato reputado ilegal do SUBSECRETÁRIO DA RECEITA DA SECRETARIA DE FAZENDA DO DISTRITO FEDERAL. Narrou a impetrante que firmou contrato de compra e venda de um imóvel e, ao levar o título a registro, foi exigido o recolhimento do Imposto de Transmissão Inter Vivos de Imóveis por Natureza ou Acessão Física e de Direitos Reais Sobre Imóveis ? ITBI. A cobrança do tributo antes de concluído o registro do título translativo de propriedade seria ilegal, posto que somente com a conclusão do ato estaria perfectibilizada a transmissão de propriedade e, portanto, o fato gerador. Requereu a antecipação da tutela recursal para que ?seja afastada a exigência da autoridade coatora de recolhimento do ITBI antes do registro do instrumento particular de compra e venda com alienação fiduciária, pedindo-se que a decisão seja comunicada ao 2º Ofício de Registro de Imóveis de Brasília? e, ao final, o provimento do recurso confirmando-se o pleito liminar. Preparo regular sob ID 32833902. O pedido liminar foi indeferido (ID. 33060503). É o relatório. Decido. Inicialmente, cumpre destacar que o relator, monocraticamente, não conhecerá recurso prejudicado, nos termos do artigo 932, inciso III, do Código de Processo Civil, e 87, inciso III, do RITJDFT. Analiso os pressupostos de admissibilidade do agravo de instrumento. Conforme informações dos autos de origem, verifica-se que foi proferida sentença que denegou a ordem e extinguiu o processo com resolução do mérito em 08/04/2022...
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