Decisão Monocrática N° 07237672520218070000 do Tribunal de Justiça do Distrito Federal e dos Territórios, 27-07-2021
| Juiz | EUSTÁQUIO DE CASTRO |
| Número do processo | 07237672520218070000 |
| Data | 27 Julho 2021 |
| Órgão | 8ª Turma Cível |
Poder Judiciário da União TRIBUNAL DE JUSTIÇA DO DISTRITO FEDERAL E DOS TERRITÓRIOS Eustáquio de Castro Gabinete do Desembargador Eustáquio de Castro Número do processo: 0723767-25.2021.8.07.0000 Classe judicial: AGRAVO DE INSTRUMENTO (202) AGRAVANTE: DISTRITO FEDERAL AGRAVADO: ESPÓLIO DE CARLOS ALBERTO DE SOUZA LOPES, LEONARDO ENTRINGER LOPES, ALESSANDRA ENTRINGER LOPES, ESPÓLIO DE VERA LUCIA ENTRINGER LOPES D E C I S Ã O Agravo de Instrumento ? Antecipação de Tutela Recursal ? Ação de Inventário ? Arrolamento Sumário ? Débito Tributário ? Parcelamento ? Expedição de Formal de Partilha ? Indeferimento Na espécie, trata-se de recurso instrumental contra Decisão a qual deferiu o pleito formulado pelos herdeiros, em arrolamento sumário, para expedição do formal de partilha mesmo diante da existência de débito tributário, objeto de parcelamento administrativo. Nos termos do parágrafo único do artigo 995, do Código de Processo Civil, a antecipação dos efeitos da tutela recursal ou a concessão de efeito suspensivo dependem da cumulação dos requisitos da probabilidade de provimento do recurso e do risco de dano agrave, de difícil ou impossível reparação. Entendo ausentes os requisitos para antecipação dos efeitos da tutela recursal. Com efeito, conforme estabelece o artigo 151, IV, do Código Tributário Nacional, o parcelamento suspende a exigibilidade do...
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