Decisão Monocrática N° 07062852320198070004 do Tribunal de Justiça do Distrito Federal e dos Territórios, 27-11-2022
Juiz | TEÓFILO CAETANO |
Número do processo | 07062852320198070004 |
Data | 27 Novembro 2022 |
Órgão | 1ª Turma Cível |
Vistos etc. Consoante emerge dos autos, o apelo aviado pelo Distrito Federal dispõe sobre a possibilidade de, no ambiente do inventário formulado sob o procedimento do arrolamento sumário, haver a homologação da partilha e expedição do formal de partilha ou carta de adjudicação, independentemente da comprovação da regularidade fiscal dos bens integrantes do espólio e de suas rendas e do recolhimento do imposto de transmissão causa mortis ? ITCD. Assim pontuados os contornos do recurso, apreende-se que a matéria fora submetida a julgamento sob o rito dos recursos repetitivos, nos termos do art. 1.037 do CPC, nos autos dos REsps 1.896.526/DF e 1.895.486/DF (Tema n. 1.074/STJ), quando fora firmada tese no sentido da desnecessidade de prévio recolhimento do imposto de transmissão como condição para homologação da partilha e expedição do formal de partilha ou carta de adjudicação, impacta, mantida a exigência de comprovação da regularidade fiscal dos bens integrantes do espólio e suas rendas. O firmado impacta diretamente no objeto do apelo em tela. Considerando, pois, o decidido pelo Superior Tribunal de Justiça no bojo do REsp 1.896.526/DF ? Tema 1.074 -, com a fixação da tese de que ?No...
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