Processo Civil. Possível o efeito suspensivo em embargos à execução fiscal
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Processual Civil. Agravo Regimental no Agravo. Embargos à execução iscal. Efeito suspensivo. Aplicabilidade do art. 739-A do CPC.
Ausência de requisitos. Questão atre-lada ao reexame de prova. 1. É plenamente possível a atribuição de feito suspensivo aos embargos à execução iscal, desde que preenchidos três re-quisitos: apresentação de garantia; veriicação pelo Juiz da relevância da fundamentação (fumus boni juris) e perigo de dano irreparável ou de difícil reparação (periculum in mora) (Recurso Especial 1.272.827/PE, Rel. Min. Mauro Campbell Marques, DJe 31.05.2013 recurso submetido à sistemática prevista no art. 543-C do CPC, c/c a Resolução 8/2008 - Presi-dência/STJ). 2. No caso, a análise do preenchimento dos requisitos implica o reexame de matéria de prova, providencia vedada em sede de recurso especial (Súmula 7/STJ). 3...
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