{"id":10922,"date":"2016-07-01T00:00:00","date_gmt":"2016-07-01T03:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/execucoes-judiciais-fazenda-nacional\/"},"modified":"2024-01-24T16:49:51","modified_gmt":"2024-01-24T19:49:51","slug":"execucoes-judiciais-fazenda-nacional","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/execucoes-judiciais-fazenda-nacional\/","title":{"rendered":"Suspens\u00e3o de mais de 50 mil execu\u00e7\u00f5es judiciais beneficia contribuintes em d\u00e9bito com a Fazenda Nacional"},"content":{"rendered":"<p>A Procuradoria-Geral da Fazenda Nacional (PGFN) decidiu suspender uma enxurrada de processos de execu\u00e7\u00e3o fiscal. Foram mais de 50 mil nos \u00faltimos dois meses. A&nbsp;previs\u00e3o \u00e9 de se alcan\u00e7ar um milh\u00e3o at\u00e9 o fim do ano. Todos envolvem d\u00edvidas tribut\u00e1rias de at\u00e9 R$ 1 milh\u00e3o e devedores com patrim\u00f4nio insuficiente para quit\u00e1-las.<\/p>\n<p>Isso n\u00e3o significa, por\u00e9m, que essas d\u00edvidas ser\u00e3o esquecidas. Os d\u00e9bitos, segundo a PGFN, poder\u00e3o ser inscritos no Cadastro Informativo de Cr\u00e9ditos n\u00e3o Quitados do Setor P\u00fablico Federal (Cadin), protestados em cart\u00f3rio e inscritos em cadastros restritivos de cr\u00e9dito, como o da Serasa Experian.<\/p>\n<h2><strong>Suspens\u00e3o de execu\u00e7\u00f5es judiciais<\/strong><\/h2>\n<p>As suspens\u00f5es das execu\u00e7\u00f5es judiciais t\u00eam sido requeridas desde a publica\u00e7\u00e3o da Portaria n\u00ba 396, no fim de abril, que trata sobre o Regime Diferenciado de Cobran\u00e7a de Cr\u00e9ditos (RDCC). O artigo 20 da norma complementa o 40 da Lei de Execu\u00e7\u00f5es Fiscais (Lei n\u00ba 6.830, de 1980). O dispositivo j\u00e1 permitia ao juiz suspender o curso da execu\u00e7\u00e3o quando n\u00e3o fossem localizados os devedores ou encontrados bens sobre os quais pudesse recair a penhora.<\/p>\n<p>A diferen\u00e7a, com a portaria, \u00e9 que ficou estabelecido teto de R$ 1 milh\u00e3o para esses casos \u2013 desde que n\u00e3o envolvam fraude, d\u00edvida de FGTS e que n\u00e3o constem, nos autos, informa\u00e7\u00f5es de fal\u00eancia ou recupera\u00e7\u00e3o judicial da pessoa jur\u00eddica devedora.<\/p>\n<p>Trata-se de uma estrat\u00e9gia da PGFN, na tentativa de otimizar a cobran\u00e7a dessas d\u00edvidas. Em vez de executar todos os devedores \u2013 e gastar tempo, esfor\u00e7o e dinheiro \u2013, utilizar\u00e1 sistema automatizado para rastrear os bens. S\u00f3 depois de localizado patrim\u00f4nio suficiente para cobrir a d\u00edvida \u00e9 que a a\u00e7\u00e3o ser\u00e1 ajuizada ou retomada, em processos&nbsp;suspensos.<\/p>\n<h2><strong>Fase de testes<\/strong><\/h2>\n<p>O novo sistema est\u00e1 em fase de testes, com previs\u00e3o de funcionamento pleno a partir de outubro. Esse instrumento possibilitar\u00e1 o cruzamento autom\u00e1tico de dados de pessoas f\u00edsicas e jur\u00eddicas, al\u00e9m de aumentar em quatro vezes a frequ\u00eancia do rastreamento dos bens. Antes, cabia ao procurador consultar manualmente as bases patrimoniais.<\/p>\n<p>Boa parte dos pequenos empreendedores que estejam em d\u00e9bito passar\u00e3o a ter, com esse sistema, um per\u00edodo de menor problematiza\u00e7\u00e3o de suas pend\u00eancias junto \u00e0 Fazenda Nacional, podendo se dedicar em produzir mais sem que a persecu\u00e7\u00e3o de suas d\u00edvidas tribut\u00e1rias federais lhes seja um empecilho \u2013 j\u00e1 que a suspens\u00e3o da execu\u00e7\u00e3o, na pr\u00e1tica, importar\u00e1 em condi\u00e7\u00f5es mais amenas de quita\u00e7\u00e3o.<\/p>\n<p><a href=\"https:\/\/br.linkedin.com\/in\/luiz-baggio-44873a92\" target=\"_blank\" rel=\"noopener\">Luiz Felipe Baggio<\/a><br \/>\nConsultor tribut\u00e1rio<br \/>\nBLB Brasil Auditores e Consultores<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Execu\u00e7\u00f5es judiciais envolvem d\u00edvidas tribut\u00e1rias de at\u00e9 R$ 1 milh\u00e3o e devedores com patrim\u00f4nio insuficiente para quita\u00e7\u00e3o.<\/p>\n","protected":false},"author":3,"featured_media":10923,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37,38],"tags":[417,418,419,420,30],"class_list":["post-10922","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos","tag-execucao-judicial","tag-fazenda-nacional","tag-pgfn","tag-procuradoria-geral-da-fazenda-nacional","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Execu\u00e7\u00f5es 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