{"id":1979,"date":"2022-01-31T10:48:12","date_gmt":"2022-01-31T13:48:12","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/deferida-tutela-de-urgencia-para-suspender-a-exigibilidade-dos-valores-inscritos-em-divida-ativa\/"},"modified":"2026-08-18T11:23:17","modified_gmt":"2026-08-18T14:23:17","slug":"the-preliminary-injunction-was-granted-to-suspend-the-enforceability-of-the-amounts-registered-as-outstanding-debt","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/deferida-tutela-de-urgencia-para-suspender-a-exigibilidade-dos-valores-inscritos-em-divida-ativa\/","title":{"rendered":"Preliminary injunction granted to suspend the enforceability of amounts registered as outstanding debt."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1979\" class=\"elementor elementor-1979\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-79883efb e-flex e-con-boxed e-con e-parent\" data-id=\"79883efb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb977ce elementor-widget elementor-widget-text-editor\" data-id=\"5bb977ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">In a recent decision, issued on January 14, 2022, in the proceedings of the Annulment Action pending before the 2nd Civil Court of the Judicial Section of S\u00e3o Paulo, the requested urgent relief was granted, suspending the enforceability of the amounts registered as tax debt, pursuant to article 151, V, of the National Tax Code.<\/span><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><\/p>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">The company sought a court order to, as an urgent measure, suspend the enforcement proceedings for the amounts related to the outstanding debt, as well as the suspension of enforcement proceedings against the managing partner, who had been included as a jointly liable party in the assessment, due to the evident absence of authorizing requirements for his inclusion.<\/span><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><\/p>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">In analyzing the request for urgent relief, the Magistrate noted the plausibility of the importing company&#039;s allegations, particularly regarding the joint liability of the managing partner, and therefore granted the requested relief, suspending the enforceability of the amounts registered as outstanding debt.<\/span><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><\/p>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Thus, the indispensability of a specialized team to provide the necessary legal support to international trade operators is demonstrated, since, often, even when they carry out their commercial activities in accordance with regulatory requirements, they are surprised by arbitrary conduct, which ends up making it impossible to continue their functions.<\/span><\/p>\n<p>\u00a0<\/p>\n<p class=\"has-small-font-size\"><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\"><a href=\"https:\/\/dbtesser.com.br\/en\/#contato\">For more information, contact our team!<\/a><\/span><\/p>\n<p>\u00a0<\/p>\n<p><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><!-- \/wp:paragraph --><!-- wp:paragraph {\"fontSize\":\"small\"} --><\/p>\n<p class=\"has-small-font-size\"><em><span style=\"font-size: 15.0pt; font-family: 'Arial',sans-serif;\">Decision commented on by Pedro Guzenski, Lawyer, graduated in Law in 2019 from the Catholic University of Santos\/SP, Specialist in Customs and Tax Law. OAB n\u00ba 445.637<\/span><\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Em recente decis\u00e3o, proferida em 14 de janeiro de 2022, nos autos da A\u00e7\u00e3o Anulat\u00f3ria em tramite perante a 2\u00aa Vara C\u00edvel da Se\u00e7\u00e3o Judici\u00e1ria de S\u00e3o Paulo, concedeu-se a tutela de urg\u00eancia pleiteada, suspendendo-se a exigibilidade dos valores inscritos em d\u00edvida ativa, nos termos do art. 151, v, do C\u00f3digo Tribut\u00e1rio Nacional. \u00a0 A [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":1978,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[],"class_list":["post-1979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-decisoes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO 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