Tributário
| Autor | Herman Benjamin |
| Páginas | 76-77 |
Page 76
Execução Fiscal. ICMS. Compensação. Necessidade de lei. No direito tributário, a compensação de créditos tributários com créditos líquidos e certos, vencidos ou vincen-dos, do sujeito passivo contra a Fazenda Pública, depende de lei. Art. 170 do CTN. Negado seguimento ao recurso.
(TJ/RS - Ap. Cível n. 70049567993 - Marau - 22a. Câm. Cív. - Dec. monocrática - Rei.: Desa. Maria Isabel de Azevedo Souza -Fonte: DJ, 03.08.2012).
NOTA BONIJURIS: Art. 170/ CTN: “A lei pode, nas condições e sob as garantias que estipular, ou cuja estipulação em cada caso atribuir à autoridade administrativa, autorizar a compensação de créditos tributários com créditos líquidos e certos, vencidos ou vincendos, do sujeito passivo contra a Fazenda pública."
Tributário. Imposto Territorial Rural. Reserva legal. Isenção. Ato declaratório ambiental. Inexigibili-dade. 1. É cediço no Superior Tribunal de Justiça que é desnecessário apresentar o Ato Declaratório Ambiental - ADA para que se reconheça o direito à isenção do ITR, mormente quando essa exigência estava prevista apenas em instrução normativa da Receita Federal (IN SRF 67/97). 2. Agravo Regimental não provido. (STJ - Ag. Regimental no Rec. Especial n. 1277121 /SC - 2a. T. - Ac. Unânime - Rei.: Min. Herman Benjamin - Fonte: DJe, 01.08.2012).
Agravo Regimental no Recurso Especial. Tributário. Abono de permanência. Incidência do imposto de renda. - Incide imposto de renda sobre os rendimentos recebidos a título de abono de permanência a que se referem o § 19 do art. 40 da Constituição...
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