Decisão Monocrática N° 07594711720228070016 do Tribunal de Justiça do Distrito Federal e dos Territórios, 19-05-2023
| Juiz | HECTOR VALVERDE SANTANNA |
| Número do processo | 07594711720228070016 |
| Data | 19 Maio 2023 |
| Órgão | 2ª Turma Cível |
Poder Judiciário da União TRIBUNAL DE JUSTIÇA DO DISTRITO FEDERAL E DOS TERRITÓRIOS Héctor Valverde Santanna Gabinete do Desembargador Héctor Valverde Santanna NÚMERO DO PROCESSO: 0759471-17.2022.8.07.0016 CLASSE JUDICIAL: APELAÇÃO CÍVEL (198) APELANTE: DISTRITO FEDERAL, EVEREST ENGENHARIA DE INFRAESTRUTURA LTDA APELADO: EVEREST ENGENHARIA DE INFRAESTRUTURA LTDA, DISTRITO FEDERAL DESPACHO Trata-se de apelações contra a sentença proferida pelo Juízo da Sétima Vara da Fazenda Pública do Distrito Federal que, nos autos de mandado de segurança impetrado por Everest Engenharia de Infraestrutura Ltda. contra ato praticado pelo Subsecretário da Receita do Distrito Federal, concedeu a segurança para afastar a cobrança do diferencial de alíquota do Imposto sobre Operações Relativas à Circulação de Mercadorias e sobre Prestações de Serviços de Transporte Interestadual, Intermunicipal e de Comunicação (ICMS) incidente sobre as operações interestaduais de circulação de mercadoria em que a impetrante atue como fornecedora a consumidores finais não contribuintes do imposto no período entre 1°.1.2022 e 31.12.2022. O Distrito Federal suscitou as preliminares de inadequação da via eleita e de ilegitimidade ativa (id 45713288). A ilegitimidade ativa não foi arguida perante o...
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