Decisão Monocrática N° 07188875320228070000 do Tribunal de Justiça do Distrito Federal e dos Territórios, 15-06-2022
Juiz | Robson Teixeira de Freitas |
Número do processo | 07188875320228070000 |
Data | 15 Junho 2022 |
Órgão | 8ª Turma Cível |
Poder Judiciário da União TRIBUNAL DE JUSTIÇA DO DISTRITO FEDERAL E DOS TERRITÓRIOS Gabinete do Desembargador Robson Teixeira de Freitas Número do processo: 0718887-53.2022.8.07.0000 Classe judicial: AGRAVO DE INSTRUMENTO (202) AGRAVANTE: R S PNEUS E EQUIPAMENTOS LTDA, PNEU FREE DO BRASIL COMERCIO ELETRONICO LTDA AGRAVADO: DISTRITO FEDERAL, SECRETARIA DE ESTADO DE FAZENDA DO DISTRITO FEDERAL D E C I S Ã O Trata-se de Agravo de Instrumento, com pedido de antecipação da tutela recursal, interposto por RS Pneus e Equipamentos Ltda em face da r. decisão (ID 36203612, fls. 30/36) que, nos autos do Mandado de Segurança impetrado em desfavor do Subsecretário da Receita do Distrito Federal, deferiu liminar para suspender a exigibilidade do crédito tributário correspondente ao DIFAL pelo período restrito aos 4 primeiros dias de 2022. Alega a parte Agravante, em resumo, que deve ser aplicada ao caso o princípio da anterioridade anual, de modo que referido tributo somente será exigível em 2023. Aduz que, ainda que assim não se entenda, deve ser aplicada a anterioridade nonagesimal, nos termos do art. 3º da LC n.º 190/2022. Requer antecipação da tutela recursal para que seja suspensa a exigibilidade do tributo até o julgamento do presente recurso. É o relatório. Decido. Os arts. 995, parágrafo único, e 1.019, I, ambos do CPC/15, condicionam a antecipação dos efeitos da tutela recursal ou a suspensão da eficácia da decisão recorrida à existência de risco de dano grave, de difícil ou impossível reparação e à demonstração da plausibilidade do direito invocado nas razões recursais. Na hipótese dos autos não vislumbro a...
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