{"id":2435,"date":"2026-06-16T12:24:22","date_gmt":"2026-06-16T12:24:22","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2435"},"modified":"2026-06-16T12:24:23","modified_gmt":"2026-06-16T12:24:23","slug":"stj-mantem-entendimento-sobre-fraude-a-execucao-em-venda-de-imovel","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/stj-mantem-entendimento-sobre-fraude-a-execucao-em-venda-de-imovel\/","title":{"rendered":"STJ mant\u00e9m entendimento sobre fraude \u00e0 execu\u00e7\u00e3o em venda de im\u00f3vel"},"content":{"rendered":"<p>A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) manteve, por unanimidade, o entendimento de que configura fraude \u00e0 execu\u00e7\u00e3o a aliena\u00e7\u00e3o de im\u00f3vel realizada ap\u00f3s a inscri\u00e7\u00e3o do d\u00e9bito tribut\u00e1rio em d\u00edvida ativa, mesmo sem comprova\u00e7\u00e3o de m\u00e1-f\u00e9 do comprador.<\/p>\n\n\n\n<p>O recurso em julgamento \u00e9 o REsp 2173311.<\/p>\n\n\n\n<p>A controv\u00e9rsia envolvia a interpreta\u00e7\u00e3o do artigo 185 do C\u00f3digo Tribut\u00e1rio Nacional (CTN) e do artigo 54 da Lei 13.097\/2015. A defesa da empresa sustentou que, no momento da compra, n\u00e3o havia execu\u00e7\u00e3o fiscal registrada em nome do vendedor pessoa f\u00edsica, nem penhora averbada na matr\u00edcula do bem. Por outro lado, o d\u00e9bito tribut\u00e1rio estava vinculado apenas ao CNPJ de uma microempresa individual, cujo patrim\u00f4nio se comunica com o do empres\u00e1rio.<\/p>\n\n\n\n<p>Durante a sustenta\u00e7\u00e3o oral, o advogado Guilherme Veiga, do escrit\u00f3rio Gamborgi Bruno &amp; Camis\u00e3o Associados Advocacia, afirmou que o CPF do empres\u00e1rio s\u00f3 foi inclu\u00eddo na Certid\u00e3o de D\u00edvida Ativa (CDA) e na execu\u00e7\u00e3o fiscal seis anos ap\u00f3s a aliena\u00e7\u00e3o do im\u00f3vel. \u201cNo nome do CPF do vendedor n\u00e3o tinha nenhuma execu\u00e7\u00e3o fiscal ou registro de penhora de matr\u00edcula do im\u00f3vel\u201d, defendeu.<\/p>\n\n\n\n<p>Para ele, caberia \u00e0 Fazenda indicar desde o in\u00edcio da cobran\u00e7a a vincula\u00e7\u00e3o entre o CNPJ da microempresa e o CPF do titular, de forma a garantir publicidade suficiente para proteger terceiros de boa-f\u00e9.<\/p>\n\n\n\n<p>No julgamento, a ministra Maria Thereza de Assis Moura afirmou que a aliena\u00e7\u00e3o ocorreu ap\u00f3s a inscri\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio em d\u00edvida ativa, j\u00e1 na vig\u00eancia da Lei Complementar 118\/2005, que alterou o CTN. Segundo a magistrada, nessa hip\u00f3tese h\u00e1 presun\u00e7\u00e3o absoluta de fraude&nbsp;\u00e0 execu\u00e7\u00e3o, independentemente da comprova\u00e7\u00e3o de m\u00e1-f\u00e9 do adquirente.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Source:&nbsp;<a href=\"https:\/\/www.jota.info\/tributos\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) manteve, por unanimidade, o entendimento de que configura fraude \u00e0 execu\u00e7\u00e3o a aliena\u00e7\u00e3o de im\u00f3vel realizada ap\u00f3s a inscri\u00e7\u00e3o do d\u00e9bito tribut\u00e1rio em d\u00edvida ativa, mesmo sem comprova\u00e7\u00e3o de m\u00e1-f\u00e9 do comprador. O recurso em julgamento \u00e9 o REsp 2173311. A controv\u00e9rsia envolvia a interpreta\u00e7\u00e3o do [&hellip;]<\/p>","protected":false},"author":8,"featured_media":2436,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[1563,1561,1560,1363,1552,1366,850,720,735,1564,728,748,1391,1562,689,729,826,654,155],"class_list":["post-2435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-alienacaodeimovel","tag-cda","tag-certidaodedividaativa","tag-cobrancatributaria","tag-contenciostributario","tag-credito-tributario","tag-ctn","tag-direitotributario","tag-dividaativa","tag-empresarioindividual","tag-execucaofiscal-2","tag-fazendanacional","tag-fraudeaexecucao","tag-imovel","tag-jurisprudenciatributaria","tag-processotributario-2","tag-responsabilidadetributaria","tag-segurancajuridica","tag-stj-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ mant\u00e9m entendimento sobre fraude \u00e0 execu\u00e7\u00e3o em venda de im\u00f3vel - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/stj-mantem-entendimento-sobre-fraude-a-execucao-em-venda-de-imovel\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ mant\u00e9m entendimento sobre fraude \u00e0 execu\u00e7\u00e3o em venda de im\u00f3vel - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"A 2\u00aa Turma do Superior Tribunal de Justi\u00e7a (STJ) manteve, por unanimidade, o entendimento de que configura fraude \u00e0 execu\u00e7\u00e3o a aliena\u00e7\u00e3o de im\u00f3vel realizada ap\u00f3s a inscri\u00e7\u00e3o do d\u00e9bito tribut\u00e1rio em d\u00edvida ativa, mesmo sem comprova\u00e7\u00e3o de m\u00e1-f\u00e9 do comprador. 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