The National Council of Fiscal Policy - CONFAZ, aiming to facilitate the regularization of taxpayers' tax debts, has authorized the implementation of a program for the settlement and installment payment of ICMS debts in the State of Rio Grande do Sul, whether or not they are registered as outstanding debt, assessed, or subject to legal proceedings. The program provides for a […]
CPDMA BLOG
Category: News
Date: April 10, 2019
Posted by: CPDMA Team
STJ defines an appropriate appeal against the decision that judges the first phase of the action to demand accounts
The 3rd class of the STJ decided this Tuesday, 9, on which appeal to be brought against the decision that judges the first phase of the action to demand accounts. The case was reported by Minister Nancy Andrighi.
The case dealt with art. 550, §5 of CPC/15, which provides:
"Art. 550. Anyone who claims to be the holder of the right to demand accounts shall request the summons of the defendant so that he can provide them or offer a defense within a period of 15 (fifteen) days. (...)
§ 5 The decision that judges the request to be valid will condemn the defendant to render the accounts within a period of 15 (fifteen) days, under penalty of not being lawful to challenge those presented by the plaintiff."
According to the minister's understanding, “if this decision is valid, it is a partial decision on the merits and then there is the grievance. If it is unfounded, it can be appealed.”
In the specific case, the minister partially granted the request to partially uphold the request and continue in the second phase of the action to demand accounts.
The group's decision was unanimous.
Source: Migalhas Portal.
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