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Informativo de Jurisprudência do STJ destaca decadência em recolhimento de tributo e separação obrigatória de bens

A Secretaria de Jurisprudência do Superior Tribunal de Justiça (STJ) divulgou a edição 723 do Informativo de Jurisprudência. A equipe de publicação destacou dois julgamentos nesta edição.

No primeiro processo destacado, a Primeira Turma, por unanimidade, definiu que “o recolhimento do tributo a município diverso daquele a quem seria efetivamente devido não afasta a aplicação da regra da decadência prevista no artigo 173, inciso I do CTN”. A tese foi fixada no AREsp 1.904.780, de relatoria do ministro Gurgel de Faria.

Em outro julgado destacado na edição, a Quarta Turma decidiu, por unanimidade, que “no casamento ou na união estável regidos pelo regime da separação obrigatória de bens, é possível que os nubentes/companheiros, em exercício da autonomia privada, estipulando o que melhor lhes aprouver em relação aos bens futuros, pactuem cláusula mais protetiva ao regime legal, com o afastamento da Súmula 377 do STF, impedindo a comunhão dos aquestos”. O REsp 1.922.317 teve relatoria do ministro Luis Felipe Salomão.

Conheça o informativo

O Informativo de Jurisprudência divulga periodicamente notas sobre teses de relevância firmadas nos julgamentos do STJ, selecionadas pela repercussão no meio jurídico e pela novidade no âmbito do tribunal.

Para visualizar as novas edições, acesse Jurisprudência > Informativo de Jurisprudência, a partir do menu no alto da página. A pesquisa de informativos anteriores pode ser feita pelo número da edição ou pelo ramo do direito.

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