{"id":235,"date":"2019-08-03T15:01:25","date_gmt":"2019-08-03T18:01:25","guid":{"rendered":"https:\/\/justicapotiguar.com.br\/?p=235"},"modified":"2019-08-03T15:01:25","modified_gmt":"2019-08-03T18:01:25","slug":"execucao-fiscal-por-infracao-ambiental-prescreve-em-cinco-anos-afirma-trf-1","status":"publish","type":"post","link":"https:\/\/justicapotiguar.com.br\/index.php\/2019\/08\/03\/execucao-fiscal-por-infracao-ambiental-prescreve-em-cinco-anos-afirma-trf-1\/","title":{"rendered":"Execu\u00e7\u00e3o fiscal por infra\u00e7\u00e3o ambiental prescreve em cinco anos, afirma TRF-1"},"content":{"rendered":"\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"1024\" height=\"646\" src=\"https:\/\/justicapotiguar.com.br\/wp-content\/uploads\/2019\/08\/TRF-1-1024x646.jpg\" alt=\"\" class=\"wp-image-236\" srcset=\"https:\/\/justicapotiguar.com.br\/wp-content\/uploads\/2019\/08\/TRF-1-1024x646.jpg 1024w, https:\/\/justicapotiguar.com.br\/wp-content\/uploads\/2019\/08\/TRF-1-300x189.jpg 300w, https:\/\/justicapotiguar.com.br\/wp-content\/uploads\/2019\/08\/TRF-1-768x485.jpg 768w, https:\/\/justicapotiguar.com.br\/wp-content\/uploads\/2019\/08\/TRF-1.jpg 1157w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>Foto: Divulga\u00e7\u00e3o<\/figcaption><\/figure>\n\n\n\n<p>O prazo prescricional de execu\u00e7\u00e3o fiscal por infra\u00e7\u00e3o ambiental \u00e9 de cinco anos, contado a partir do t\u00e9rmino do processo administrativo, decidiu a 8\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o.<\/p>\n\n\n\n<p>Em primeira inst\u00e2ncia, o juiz considerou prescrita a execu\u00e7\u00e3o, com base no artigo 269, IV, do CPC\/1973. Ap\u00f3s recurso do Ibama, por\u00e9m, o colegiado do TRF-1 considerou equivocada a senten\u00e7a.<\/p>\n\n\n\n<p>Segundo o relator, desembargador federal Marcos Augusto de Sousa, o caso trata de san\u00e7\u00e3o resultante de infra\u00e7\u00e3o administrativa, e n\u00e3o de tributo ou obriga\u00e7\u00e3o de natureza civil. Assim, explicou, n\u00e3o se aplica o prazo previsto no C\u00f3digo Tribut\u00e1rio Nacional ou no CPC, mas, sim, o estabelecido no Decreto 20.910, de 6\/1\/1932, que \u00e9 de cinco anos.<\/p><div class=\"lvips69d2d413afd74\" ><!--<a href=\"https:\/\/bit.ly\/3QdrqTZ\" target=\"_blank\">\n<img src=\"https:\/\/justicapotiguar.com.br\/wp-content\/uploads\/2023\/09\/mobile-geral.gif\"\/><a\/>--><\/div><style type=\"text\/css\">\r\n.lvips69d2d413afd74 {\r\ntext-align: center;\r\n}\r\n@media screen and (min-width: 1201px) {\r\n.lvips69d2d413afd74 {\r\ndisplay: none;\r\n}\r\n}\r\n@media screen and (min-width: 993px) and (max-width: 1200px) {\r\n.lvips69d2d413afd74 {\r\ndisplay: none;\r\n}\r\n}\r\n@media screen and (min-width: 769px) and (max-width: 992px) {\r\n.lvips69d2d413afd74 {\r\ndisplay: none;\r\n}\r\n}\r\n@media screen and (min-width: 768px) and (max-width: 768px) {\r\n.lvips69d2d413afd74 {\r\ndisplay: block;\r\n}\r\n}\r\n@media screen and (max-width: 767px) {\r\n.lvips69d2d413afd74 {\r\ndisplay: block;\r\n}\r\n}\r\n<\/style>\r\n<div class=\"jhfta69d2d413afd60\" ><!--<a href=\"https:\/\/bit.ly\/3QdrqTZ\" target=\"_blank\">\n<img src=\"https:\/\/justicapotiguar.com.br\/wp-content\/uploads\/2023\/09\/desktop-geral.gif\"\/><a\/>--><\/div><style type=\"text\/css\">\r\n.jhfta69d2d413afd60 {\r\ntext-align: center;\nmargin-bottom: 1em;\r\n}\r\n@media screen and (min-width: 1201px) {\r\n.jhfta69d2d413afd60 {\r\ndisplay: block;\r\n}\r\n}\r\n@media screen and (min-width: 993px) and (max-width: 1200px) {\r\n.jhfta69d2d413afd60 {\r\ndisplay: block;\r\n}\r\n}\r\n@media screen and (min-width: 769px) and (max-width: 992px) {\r\n.jhfta69d2d413afd60 {\r\ndisplay: block;\r\n}\r\n}\r\n@media screen and (min-width: 768px) and (max-width: 768px) {\r\n.jhfta69d2d413afd60 {\r\ndisplay: none;\r\n}\r\n}\r\n@media screen and (max-width: 767px) {\r\n.jhfta69d2d413afd60 {\r\ndisplay: none;\r\n}\r\n}\r\n<\/style>\r\n\n\n\n\n<p>Assim sendo, \u201cequivocou-se, data venia, o Ju\u00edzo de origem, pois, conclu\u00eddo o procedimento administrativo com a constitui\u00e7\u00e3o definitiva do cr\u00e9dito mediante notifica\u00e7\u00e3o feita ao infrator em 21\/04\/2003 sobre a decis\u00e3o final proferida em processo administrativo de seu interesse, n\u00e3o h\u00e1 como se falar em prescri\u00e7\u00e3o anterior ao ajuizamento da cobran\u00e7a, ocorrido em 27\/12\/2006\u201d, afirmou Sousa.<\/p>\n\n\n\n<p>Conjur<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Segundo o relator, desembargador federal Marcos Augusto de Sousa, o caso trata de san\u00e7\u00e3o resultante de infra\u00e7\u00e3o administrativa, e n\u00e3o de tributo ou obriga\u00e7\u00e3o de natureza civil<br \/>\n<br \/><a class=\"more-link\" href=\"https:\/\/justicapotiguar.com.br\/index.php\/2019\/08\/03\/execucao-fiscal-por-infracao-ambiental-prescreve-em-cinco-anos-afirma-trf-1\/\">Mais&#8230;<\/a><\/p>\n","protected":false},"author":3,"featured_media":236,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[181,180,179,178],"_links":{"self":[{"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/posts\/235"}],"collection":[{"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=235"}],"version-history":[{"count":1,"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/posts\/235\/revisions"}],"predecessor-version":[{"id":237,"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/posts\/235\/revisions\/237"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/media\/236"}],"wp:attachment":[{"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/justicapotiguar.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}