{"id":2335,"date":"2019-09-03T09:16:26","date_gmt":"2019-09-03T12:16:26","guid":{"rendered":"https:\/\/dbtesser.siteup.dev\/superior-tribunal-de-justica-muda-entendimento-para-a-emissao-de-certidoes-de-regularidade-fiscal\/"},"modified":"2026-08-18T16:03:08","modified_gmt":"2026-08-18T19:03:08","slug":"the-superior-court-of-justice-changes-its-understanding-regarding-the-issuance-of-tax-compliance-certificates","status":"publish","type":"post","link":"https:\/\/dbtesser.com.br\/en\/superior-tribunal-de-justica-muda-entendimento-para-a-emissao-de-certidoes-de-regularidade-fiscal\/","title":{"rendered":"Superior Court of Justice changes its understanding regarding the issuance of tax compliance certificates."},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2335\" class=\"elementor elementor-2335\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce86ff e-flex e-con-boxed e-con e-parent\" data-id=\"ce86ff\" 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-6a587d9e elementor-widget elementor-widget-text-editor\" data-id=\"6a587d9e\" 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\n<p>According to the understanding of Minister Gurgel de Faria, who raised the dissenting opinion, the separate registration with the CNPJ (Brazilian National Registry of Legal Entities) only confers administrative independence to the parent company and its branch; however, &quot;legal autonomy is not encompassed, since, as stated above, there is a relationship of dependence between the CNPJ of the branches and the parent company.&quot;.<\/p>\n<p>\u00a0<\/p>\n\n<p><em>Ministers Benedito Gon\u00e7alves and Regina Helena Costa followed the dissenting opinion.<\/em><\/p>\n<p>\u00a0<\/p>\n\n<p>Stay informed!<\/p>\n<p>\u00a0<\/p>\n\n<p>Source: <a href=\"https:\/\/www.valor.com.br\/legislacao\/6409825\/stj-muda-entendimento-sobre-emissao-de-certidoes-fiscais\">ECONOMIC VALUE<\/a><\/p>\n<p>\u00a0<\/p>\n\n<p>News commented on by <strong>Juliana Perpetual<\/strong><em>, Lawyer, graduated in Law in 2003 from the Centro Universit\u00e1rio das Faculdades Metropolitanas Unidas \u2013 FMU. Areas of expertise: Customs Law, Tax Law, and Criminal Law. OAB (Brazilian Bar Association): 242.614<\/em><\/p>\n\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>De acordo com o entendimento do Ministro Gurgel de Faria, que suscitou a diverg\u00eancia, a inscri\u00e7\u00e3o aut\u00f4noma no CNPJ s\u00f3 confere independ\u00eancia administrativa a matriz e a filial, todavia, \u201cn\u00e3o se abarca a autonomia jur\u00eddica, j\u00e1 que, como dito alhures, existe a rela\u00e7\u00e3o de depend\u00eancia entre o CNPJ das filiais e da matriz\u201d. \u00a0 Seguiram [&hellip;]<\/p>\n","protected":false},"author":4007,"featured_media":3927,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[99,116,120,178,182,197,440,467,503],"class_list":["post-2335","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-certidoes","tag-comercio-exterior","tag-comex","tag-direito-aduaneiro","tag-direito-tributario","tag-emissao-de-certidoes","tag-regularidade-fiscal","tag-stj","tag-valor-economico"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Superior Tribunal de Justi\u00e7a muda entendimento para a emiss\u00e3o de certid\u00f5es de regularidade fiscal | DBTesser Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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