Tributário
Autor | Min. Sérgio Kukina |
Páginas | 74-75 |
Page 74
Tributário e Processual Civil. Agravo Regimental no Agravo de Instrumento. Tributo sujeito a lançamento por homologação. Pagamento a destempo. Denúncia espontânea. Não caracterização. Súmula 360/STJ. Pagamento em atraso. Verificação. Reexame de matéria fática. Impossibilidade. Súmula 7/STJ. 1. A Primeira Seção desta Corte firmou a compreensão no sentido de que "o benefício da denúncia espontânea não se aplica aos tributos sujeitos a lançamento por homologação regularmente declarados, mas pagos a destempo" (Súmula 360/ STJ). 2. "Observa-se que o Tribunal de origem certificou o pagamento pelo ora recorrido dos débitos a destempo. Rever esse entendimento, todavia, requererá necessariamente uma nova incursão na seara fático-probatória dos autos. Ocorre que não cabe a esta Corte Superior de Justiça reexaminar as provas acostadas aos autos, ante o óbice da Súmula 7/STJ, que assim dispõe: a pretensão de simples reexame de prova não enseja recurso especial." (AgRg no AREsp 58.263/CE, Rel. Ministro Napoleão Nunes Maia Filho, Primeira Turma, julgado em 06/02/2014, DJe 17/02/2014) 3. Agravo regimental a que se nega provimento.
(STJ - Ag. Regimental no Ag. de Instrumento n. 1194910/SP - 1a. T. - Ac. unânime - Rel.: Min. Sérgio Kukina - Fonte: DJ, 08.09.2014).
Direito Tributário. Contribuição de intervenção no domínio econômico. Lei nº 10.168/2000. Desnecessidade de vinculação direta entre o contribuinte e o benefício proporcionado pelas receitas arrecadadas. Acórdão recorrido publicado 16.8.2006. A jurisprudência deste Supremo Tribunal Federal consolidou-se no sentido de que a Lei nº 10.168/2000 instituiu contribuição de intervenção no domínio econômico (CIDE). Afigura-se, pois, desnecessária a edição...
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