Alegando o não ajuizamento de execução fiscal relativa a um determinado PTA, um contribuinte de ICMS ajuizou ação cautelar pretendendo dar em garantia ao crédito tributário, carta de fiança.
Contestando a ação o Estado arguiu preliminar de ausência de interesse de agir, argumentando que situações como essa podem ser resolvidas administrativamente, ainda que a execução fiscal não tenha sido ajuizada. Mediante simples requerimento o contribuinte pode requerer a prestação da garantia extrajudicialmente, sem necessidade de ajuizamento da ação.
Ao proferir sentença, o Juiz da 2ª Vara de Feitos Tributários do Estado, Dr. Agnaldo Rodrigues Pereira, acolheu a preliminar de ausência de interesse de agir e extinguiu o processo, sem julgamento de mérito. Segundo o Magistrado:
"Compulsando os autos, força reconhecer que a autora não comprovou a realização de requerimento administrativo nem mesmo a recusa do Fisco quanto ao seu pedido de garantia do débito tributário.
Se a questão pode ser resolvida administrativamente, afigura-se desnecessário o ajuizamento da presente ação para garantir o débito tributário em discussão.
Assim, tendo em vista a ausência de comprovação da recusa do fisco, falta à autora interesse de agir, que é uma das condições da ação.
No mais, o acionamento desnecessário da pesada máquina judiciária, apenas fomenta a morosidade judiciária, já que outros litígios que demandam - efetivamente - a intervenção judicial, poderiam estar recebendo o indispensável julgamento a tempo e modo".
A ação cautelar é acompanhada na 2ª PDA – Procuradoria da Dívida Ativa, pelo Procurador do Estado Roney Oliveira Junior.
Fonte: Advocacia Geral do Estado de Minas Gerais
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Injunction filed warranty of Tax Credit
Claiming non-filing of tax enforcement for a given PTA, a tax ICMS filed interlocutory injunction intended to give a guarantee to the tax credit, letter of guarantee.
Contesting the action the state argued the absence of primary interest to act, arguing that such situations can be resolved administratively, although the tax lien has not been filed. Upon simple request the taxpayer may claim the guarantee extrajudicially without the need for filing of the suit.
In pronouncing sentence, the judge of the 2nd Court of Tax Made of State, Dr. Agnaldo Rodrigues Pereira, welcomed the preliminary of no interest to act and dismissed the case without judgment on the merits. According to the Magistrate:
"Compulsando the records, strength recognize that the author has not demonstrated the achievement of administrative application or even the refusal of the tax authorities regarding its request for assurance of the tax debt.
If the issue can be resolved administratively, it would seem unnecessary to the filing of the present action to secure the tax debt under discussion.
Thus, given the absence of proof of the tax authority's refusal, lack of interest author of acting, which is one of the conditions of action.
Otherwise, the unnecessary activation of the heavy judicial machine, only fosters judicial delays, since other disputes that demand - effectively - judicial intervention, could be getting the essential judgment in time and manner. "
The injunction is accompanied in the 2nd PDA - Prosecutor's Debts by State Attorney Roney Oliveira Junior.
Source: Attorney General of the State of Minas Gerais
Injunction filed warranty of Tax Credit
Claiming non-filing of tax enforcement for a given PTA, a tax ICMS filed interlocutory injunction intended to give a guarantee to the tax credit, letter of guarantee.
Contesting the action the state argued the absence of primary interest to act, arguing that such situations can be resolved administratively, although the tax lien has not been filed. Upon simple request the taxpayer may claim the guarantee extrajudicially without the need for filing of the suit.
In pronouncing sentence, the judge of the 2nd Court of Tax Made of State, Dr. Agnaldo Rodrigues Pereira, welcomed the preliminary of no interest to act and dismissed the case without judgment on the merits. According to the Magistrate:
"Compulsando the records, strength recognize that the author has not demonstrated the achievement of administrative application or even the refusal of the tax authorities regarding its request for assurance of the tax debt.
If the issue can be resolved administratively, it would seem unnecessary to the filing of the present action to secure the tax debt under discussion.
Thus, given the absence of proof of the tax authority's refusal, lack of interest author of acting, which is one of the conditions of action.
Otherwise, the unnecessary activation of the heavy judicial machine, only fosters judicial delays, since other disputes that demand - effectively - judicial intervention, could be getting the essential judgment in time and manner. "
The injunction is accompanied in the 2nd PDA - Prosecutor's Debts by State Attorney Roney Oliveira Junior.
Source: Attorney General of the State of Minas Gerais
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