{"id":2899,"date":"2026-10-27T17:37:17","date_gmt":"2026-10-27T17:37:17","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2899"},"modified":"2026-10-27T17:37:18","modified_gmt":"2026-10-27T17:37:18","slug":"vista-suspende-caso-sobre-prescricao-de-repeticao-de-indebito-tributario","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/vista-suspende-caso-sobre-prescricao-de-repeticao-de-indebito-tributario\/","title":{"rendered":"Vista suspende caso sobre prescri\u00e7\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio"},"content":{"rendered":"<p class=\"wp-block-paragraph\">O ministro Alexandre de Moraes pediu vista e suspendeu o julgamento sobre o in\u00edcio do prazo prescricional da a\u00e7\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito (devolu\u00e7\u00e3o de valores pagos indevidamente) no caso de tributo declarado inconstitucional pelo Supremo Tribunal Federal. Por enquanto, o placar \u00e9 de 5&#215;2 para que o marco inicial seja a data da extin\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A ADPF 248 discute ainda se o entendimento firmado pelo Superior Tribunal de Justi\u00e7a (STJ) no julgamento do EREsp 435835 para o marco inicial do prazo prescricional no caso de tributo declarado inconstitucional deve retroagir. O STJ definiu que o marco inicial \u00e9 a data em que se considera extinto o cr\u00e9dito tribut\u00e1rio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No caso, foi discutida a contribui\u00e7\u00e3o previdenci\u00e1ria sobre a remunera\u00e7\u00e3o de administradores, aut\u00f4nomos e avulsos institu\u00edda pela Lei 7.787\/89, cujo artigo 3\u00ba foi declarado inconstitucional pelo Supremo.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O ministro relator, Ricardo Lewandowski, entendeu que o marco inicial \u00e9 a data da extin\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio, conforme o artigo 168 do C\u00f3digo Tribut\u00e1rio Nacional (CTN), e n\u00e3o a data em que o STF declara o tributo inconstitucional. Contudo, acolheu o pedido para impedir que a posi\u00e7\u00e3o consolidada pelo STJ em 2007 retroaja para atingir a\u00e7\u00f5es de restitui\u00e7\u00e3o que ainda n\u00e3o estavam prescritas \u00e0 \u00e9poca. Foi seguido pelos ministros Dias Toffoli, Luiz Fux, Andr\u00e9 Mendon\u00e7a e Edson Fachin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em diverg\u00eancia, o ministro Gilmar Mendes defende que a mudan\u00e7a deve alcan\u00e7ar tamb\u00e9m essas a\u00e7\u00f5es, pois os contribuintes poderiam ter questionado a cobran\u00e7a desde o pagamento e n\u00e3o t\u00eam direito a aguardar a decis\u00e3o do STF para pedir a restitui\u00e7\u00e3o integral. Ele concordou com o relator, contudo, em rela\u00e7\u00e3o \u00e0 tese de que o prazo deve come\u00e7ar com a declara\u00e7\u00e3o de inconstitucionalidade. Foi acompanhado pelo ministro Fl\u00e1vio Dino.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por ser o sucessor de Lewandowski, o ministro Cristiano Zanin n\u00e3o ir\u00e1 proferir voto. A ministra C\u00e1rmen L\u00facia afirmou suspei\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Process <\/strong>: <a href=\"https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=4194597\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><u>ADPF 248<\/u><\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Parts <\/strong>: Confedera\u00e7\u00e3o Nacional do Com\u00e9rcio de Bens, Servi\u00e7os e Turismo (CNC) X Superior Tribunal de Justi\u00e7a (STJ)<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rapporteur <\/strong>: Ricardo Lewandowski<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Source:<a href=\"https:\/\/www.jota.info\/tributos\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>O ministro Alexandre de Moraes pediu vista e suspendeu o julgamento sobre o in\u00edcio do prazo prescricional da a\u00e7\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito (devolu\u00e7\u00e3o de valores pagos indevidamente) no caso de tributo declarado inconstitucional pelo Supremo Tribunal Federal. Por enquanto, o placar \u00e9 de 5&#215;2 para que o marco inicial seja a data da extin\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2205,"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":[2021,1149,2026,1992,637,457,113,850,720,2022,2023,689,894,2025,1725,654,100,155,2024],"class_list":["post-2899","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-adpf248","tag-alexandredemoraes","tag-artigo168","tag-codigotributarionacional","tag-contenciosotributario","tag-contribuicaoprevidenciaria","tag-creditotributario","tag-ctn","tag-direitotributario","tag-extincaodocreditotributario","tag-inconstitucionalidadetributaria","tag-jurisprudenciatributaria","tag-prescricaotributaria","tag-repeticaodeindebito-2","tag-restituicaotributaria","tag-segurancajuridica","tag-stf-2","tag-stj-2","tag-tributosinconstitucionais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vista suspende caso sobre prescri\u00e7\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio - 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\/vista-suspende-caso-sobre-prescricao-de-repeticao-de-indebito-tributario\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vista suspende caso sobre prescri\u00e7\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"O ministro Alexandre de Moraes pediu vista e suspendeu o julgamento sobre o in\u00edcio do prazo prescricional da a\u00e7\u00e3o de repeti\u00e7\u00e3o de ind\u00e9bito (devolu\u00e7\u00e3o de valores pagos indevidamente) no caso de tributo declarado inconstitucional pelo Supremo Tribunal Federal. 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