Decisão Monocrática N° 07250617820228070000 do Tribunal de Justiça do Distrito Federal e dos Territórios, 25-08-2022
Juiz | FERNANDO HABIBE |
Número do processo | 07250617820228070000 |
Data | 25 Agosto 2022 |
Órgão | 4ª Turma Cível |
PODER JUDICIÁRIO DA UNIÃO TRIBUNAL DE JUSTIÇA DO DISTRITO FEDERAL E DOS TERRITÓRIOS AGRAVO DE INSTRUMENTO (202) 0725061-78.2022.8.07.0000 AGRAVANTE: VANESSA DAVID ROCHA AGRAVADO: ILIMANE OLIVEIRA FONSECA DECISÃO 1. A credora agrava da decisão da 2ª Vara Cível de Brasília (Proc. 0016473-67.2015.8.07.0001 ? 128052650) que, em cumprimento de sentença, indeferiu a penhora de saldo de imposto de renda a ser restituído ao agravado. Alega, em suma, o caráter indenizatório da restituição, o que autoriza a penhora, e que o agravado recebeu, como Tabelião, R$ 925.386,05 em 2021, ou seja, o equivalente a mais de 50 salários mínimos mensais, sendo penhorável o que daí excede ? CPC 833, IV e § 2º. Aponta perigo de dano na proximidade do pagamento do 4º lote, programado para 31/08/2022. Requer a liminar para a penhora da restituição de IR do agravado. 2. O valor restituído pela Receita Federal é, em princípio, penhorável, salvo quando tiver comprovada natureza alimentar, ônus do qual ainda não se desincumbiu o devedor. A propósito, destaco julgados da Turma: EMENTA EXECUÇÃO. PENHORA. RESTITUIÇÃO DE IMPOSTO DE RENDA. A impenhorabilidade do valor restituído pela Receita depende da comprovação da sua natureza alimentar, que não é presumida. Ac. 1.423.173, Des. Fernando Habibe, julgado em 2022); EMENTA DIREITO PROCESSUAL CIVIL. CUMPRIMENTO DE SENTENÇA. RESTITUIÇÃO DE IMPOSTO DE RENDA. PENHORA. CONTRADITÓRIO DIFERIDO. I. Por seu próprio substrato teleológico, a impenhorabilidade prescrita no artigo 833, inciso IV, do Código de Processo Civil, alcança apenas a remuneração ou o ganho periódico, isto é, aquele que a lei presume necessário à manutenção do devedor e de sua família durante o mês ao qual se refere. II. Em princípio, não se pode aplicar à restituição do imposto de renda a blindagem legal prevista para as verbas remuneratórias, tendo em vista que, destacada...
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