Garantias e privilégios do crédito tributário
Autor | Aurélio Passos |
Ocupação do Autor | Coordenador |
Páginas | 651-652 |
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OAB - FGV - VI EXAME
97. Fulano de Araújo, proprietário de um único imóvel em que reside com sua esposa, no Município do Rio de Janeiro, é réu em ação de execução fiscal promovida pela Fazenda Pública Municipal por falta de pagamento do IPTU. Tendo em vista as
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disposições gerais contidas no Código Tributário Nacional acerca do crédito tributário, assinale a alternativa correta.
(a) O imóvel residencial próprio do casal é impenhorável, não devendo responder por qualquer tipo de dívida.
(b) Os bens e rendas do sujeito passivo respondem pelo pagamento de todo crédito de natureza tributária, sem comportar exceções.
(c) Bens gravados por ônus real ou por cláusulas de inalienabilidade não podem ser alcançados para saldar dívidas tributárias.
(d) A impenhorabilidade do bem de família não é oponível em face da cobrança do Imposto Predial Territorial Urbano.
_________________________________________________________________________________
(a) Incorreta. Há exceções à impenhorabilidade do bem de família, conforme se depreende do art. 3º da Lei 8.009/1990.
(b) Incorreta. Comporta exceções, conforme se extrai do art. 184 do CTN.
(c) Incorreta. Conforme art. 184 do CTN, respondem pela dívida tributária os bens gravados por ônus real ou cláusulas de inalienabilidade ou impenhorabilidade, seja qual for a data da constituição do ônus ou da cláusula.
(d) Correta. Nesse sentido preceitua o art. 3º, IV, da Lei 8.009/1990.
Gabarito "D"
OAB/SP - 137º
98. Acerca das disposições do CTN quanto às garantias e privilégios do crédito tributário, assinale a opção correta:
(a) A natureza das garantias atribuídas ao crédito tributário não altera a natureza da obrigação tributária correspondente.
(b) Todos os bens e rendas do devedor respondem pelas dívidas tributárias, com exceção dos imóveis residenciais gravados por hipoteca.
(c) Nas execuções comuns, os créditos tributários sempre preferem a quaisquer outros, seja qual for a natureza ou o tempo de constituição.
(d) No processo falimentar, a multa tributária não goza de quaisquer preferências processuais.
_________________________________________________________________________________
(a) Correta. De acordo com art. 183, parágrafo único, do CTN, "a natureza das garantias atribuídas ao crédito tributário não altera a natureza deste nem a da obrigação tributária a que corresponda".
(b) Incorreta. O devedor tributário responde pelos débitos tributários com a totalidade de seus bens...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Exame da OAB. Questões Comentadas
- Tributário
- Limitações constitucionais ao poder de tributar e princípios tributários
- Definição de tributos e espécies tributárias
- Impostos e contribuições em espécie
- Competência tributária
- Vigência, aplicação, interpretação e integração da legislação tributária
- Elementos constitutivos da obrigação tributária e relação jurídico-tributária
- Responsabilidade tributária
- Crédito tributário e lançamento
- Suspensão, extinção, exclusão do crédito tributário
- Garantias e privilégios do crédito tributário
- Administração tributária, fiscalização e processo administrativo fiscal
- Dívida ativa, inscrição, certidões e execução fiscal
- Ações tributárias
- Outras matérias e temas combinados
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