{"id":33275,"date":"2023-08-01T20:56:05","date_gmt":"2023-08-01T20:56:05","guid":{"rendered":"https:\/\/easyjur.com\/blog\/?post_type=modelos-de-peticao&#038;p=3650"},"modified":"2023-08-01T20:56:05","modified_gmt":"2023-08-01T20:56:05","slug":"mandado-de-seguranca-pedido-de-liminar-parcelamento-de-debitos-com-a-receita-federal","status":"publish","type":"modelos-de-peticao","link":"https:\/\/easyjur.com\/blog\/modelos-de-peticao\/mandado-de-seguranca-pedido-de-liminar-parcelamento-de-debitos-com-a-receita-federal\/","title":{"rendered":"[MODELO] Mandado de Seguran\u00e7a  &#8211;  Pedido de Liminar  &#8211;  Parcelamento de D\u00e9bitos com a Receita Federal"},"content":{"rendered":"<p>Exmo Sr. Dr. XXXXXXXXXXXX de Direito da ___ Vara Federal da 2\u00aa Regi\u00e3o \u2013 RJ<\/p>\n<p><strong>MANDADO DE SEGURAN\u00c7A<\/strong><\/p>\n<p><strong>(Com Pedido de Liminar)<\/strong><\/p>\n<p>em face da autoridade co-atora, o Sr (a). <strong>Delegado da Receita Federal<\/strong>, pelos fatos e fundamentos que passa a expor:<\/p>\n<p><strong>I &#8211; DOS FATOS<\/strong><\/p>\n<p>A impetrante possui Parcelamento Especial (PAES) relativo aos d\u00e9bitos abaixo relacionados, o qual encontra-se religiosamente em dia com seu pagamento. (conforme copia da conta corrente PAES)<\/p>\n<table>\n<tr>\n<td>\n<p>COFINS<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>C\u00f3d. Receita<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Per\u00edodo Apura\u00e7\u00e3o<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Data Vencimento<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Moeda<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Sd.Original<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Vl. Consolidado<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>nov\/98<\/p>\n<\/td>\n<td>\n<p>10\/12\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>650,95<\/p>\n<\/td>\n<td>\n<p>1.288,38<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>jan\/00<\/p>\n<\/td>\n<td>\n<p>15\/2\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>5.058,91<\/p>\n<\/td>\n<td>\n<p>8.669,95<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>fev\/00<\/p>\n<\/td>\n<td>\n<p>15\/3\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.735,73<\/p>\n<\/td>\n<td>\n<p>8.087,82<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>jun\/00<\/p>\n<\/td>\n<td>\n<p>18\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>11.203,87<\/p>\n<\/td>\n<td>\n<p>18.822,97<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>mar\/01<\/p>\n<\/td>\n<td>\n<p>12\/8\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>5.825,88<\/p>\n<\/td>\n<td>\n<p>8.320,50<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>abr\/01<\/p>\n<\/td>\n<td>\n<p>15\/5\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.652,30<\/p>\n<\/td>\n<td>\n<p>7.072,82<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>jun\/01<\/p>\n<\/td>\n<td>\n<p>13\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>6.038,30<\/p>\n<\/td>\n<td>\n<p>9.006,19<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>ago\/01<\/p>\n<\/td>\n<td>\n<p>18\/9\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.009,98<\/p>\n<\/td>\n<td>\n<p>5.867,78<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>set\/01<\/p>\n<\/td>\n<td>\n<p>15\/10\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.100,80<\/p>\n<\/td>\n<td>\n<p>1.593,95<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>out\/01<\/p>\n<\/td>\n<td>\n<p>18\/11\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>3.172,53<\/p>\n<\/td>\n<td>\n<p>8.589,72<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>nov\/01<\/p>\n<\/td>\n<td>\n<p>18\/12\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.508,02<\/p>\n<\/td>\n<td>\n<p>12.083,08<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>fev\/02<\/p>\n<\/td>\n<td>\n<p>15\/3\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.521,80<\/p>\n<\/td>\n<td>\n<p>6.238,20<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>abr\/02<\/p>\n<\/td>\n<td>\n<p>15\/5\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.657,95<\/p>\n<\/td>\n<td>\n<p>6.287,29<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>mai\/02<\/p>\n<\/td>\n<td>\n<p>18\/6\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>7.357,15<\/p>\n<\/td>\n<td>\n<p>9.832,82<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>jun\/02<\/p>\n<\/td>\n<td>\n<p>15\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>6.538,02<\/p>\n<\/td>\n<td>\n<p>8.632,09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>jul\/02<\/p>\n<\/td>\n<td>\n<p>15\/8\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.352,59<\/p>\n<\/td>\n<td>\n<p>1.767,82<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>ago\/02<\/p>\n<\/td>\n<td>\n<p>13\/9\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.195,00<\/p>\n<\/td>\n<td>\n<p>1.585,01<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>set\/02<\/p>\n<\/td>\n<td>\n<p>15\/10\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>2.238,36<\/p>\n<\/td>\n<td>\n<p>2.851,93<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>out\/02<\/p>\n<\/td>\n<td>\n<p>18\/11\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>6.288,00<\/p>\n<\/td>\n<td>\n<p>7.929,16<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>nov\/02<\/p>\n<\/td>\n<td>\n<p>13\/12\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>3.369,55<\/p>\n<\/td>\n<td>\n<p>8.190,36<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>dez\/02<\/p>\n<\/td>\n<td>\n<p>15\/1\/2003<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>5.739,35<\/p>\n<\/td>\n<td>\n<p>7.028,38<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2172<\/p>\n<\/td>\n<td>\n<p>jan\/03<\/p>\n<\/td>\n<td>\n<p>18\/2\/2003<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.360,99<\/p>\n<\/td>\n<td>\n<p>5.257,60<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6623<\/p>\n<\/td>\n<td>\n<p>ago\/99<\/p>\n<\/td>\n<td>\n<p>23\/8\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>72,99<\/p>\n<\/td>\n<td>\n<p>128,19<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>IRRF<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>C\u00f3d. Receita<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Per\u00edodo Apura\u00e7\u00e3o<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Dtata Vencimento<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Moeda<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Sd.Original<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Vl. Consolidado<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>561<\/p>\n<\/td>\n<td>\n<p>mai\/01<\/p>\n<\/td>\n<td>\n<p>30\/5\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>90<\/p>\n<\/td>\n<td>\n<p>136,81<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6380<\/p>\n<\/td>\n<td>\n<p>mai\/01<\/p>\n<\/td>\n<td>\n<p>10\/5\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1,78<\/p>\n<\/td>\n<td>\n<p>1,26<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6380<\/p>\n<\/td>\n<td>\n<p>fev\/02<\/p>\n<\/td>\n<td>\n<p>7\/2\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1,53<\/p>\n<\/td>\n<td>\n<p>0,98<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6380<\/p>\n<\/td>\n<td>\n<p>mar\/02<\/p>\n<\/td>\n<td>\n<p>18\/3\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1,53<\/p>\n<\/td>\n<td>\n<p>0,97<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>PIS<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>C\u00f3d. Receita<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Per\u00edodo Apura\u00e7\u00e3o<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Dtata Vencimento<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Moeda<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Sd.Original<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Vl. Consolidado<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>out\/98<\/p>\n<\/td>\n<td>\n<p>13\/11\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>172,58<\/p>\n<\/td>\n<td>\n<p>388,65<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>nov\/98<\/p>\n<\/td>\n<td>\n<p>15\/12\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>211,56<\/p>\n<\/td>\n<td>\n<p>817,82<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>jan\/00<\/p>\n<\/td>\n<td>\n<p>15\/2\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.096,09<\/p>\n<\/td>\n<td>\n<p>1.878,87<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>fev\/00<\/p>\n<\/td>\n<td>\n<p>15\/3\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.026,08<\/p>\n<\/td>\n<td>\n<p>1.783,60<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>jun\/00<\/p>\n<\/td>\n<td>\n<p>18\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>2.827,82<\/p>\n<\/td>\n<td>\n<p>3.991,68<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>abr\/01<\/p>\n<\/td>\n<td>\n<p>15\/5\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.008,00<\/p>\n<\/td>\n<td>\n<p>1.532,36<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>jun\/01<\/p>\n<\/td>\n<td>\n<p>13\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.307,88<\/p>\n<\/td>\n<td>\n<p>1.951,35<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>ago\/01<\/p>\n<\/td>\n<td>\n<p>18\/9\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>868,82<\/p>\n<\/td>\n<td>\n<p>1.271,38<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>set\/01<\/p>\n<\/td>\n<td>\n<p>15\/10\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>5.080,59<\/p>\n<\/td>\n<td>\n<p>7.356,68<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>out\/01<\/p>\n<\/td>\n<td>\n<p>18\/11\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>687,39<\/p>\n<\/td>\n<td>\n<p>985,77<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>fev\/02<\/p>\n<\/td>\n<td>\n<p>15\/3\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>979,73<\/p>\n<\/td>\n<td>\n<p>1.350,75<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>abr\/02<\/p>\n<\/td>\n<td>\n<p>15\/5\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.009,22<\/p>\n<\/td>\n<td>\n<p>1.362,28<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>mai\/02<\/p>\n<\/td>\n<td>\n<p>18\/6\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.598,05<\/p>\n<\/td>\n<td>\n<p>2.130,88<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>jun\/02<\/p>\n<\/td>\n<td>\n<p>15\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.815,70<\/p>\n<\/td>\n<td>\n<p>1.870,28<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>jul\/02<\/p>\n<\/td>\n<td>\n<p>15\/8\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>293,06<\/p>\n<\/td>\n<td>\n<p>382,93<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>ago\/02<\/p>\n<\/td>\n<td>\n<p>13\/9\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>258,92<\/p>\n<\/td>\n<td>\n<p>338,75<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>set\/02<\/p>\n<\/td>\n<td>\n<p>15\/10\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>888,12<\/p>\n<\/td>\n<td>\n<p>617,92<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>out\/02<\/p>\n<\/td>\n<td>\n<p>18\/11\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.362,80<\/p>\n<\/td>\n<td>\n<p>1.717,98<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>nov\/02<\/p>\n<\/td>\n<td>\n<p>13\/12\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>730,07<\/p>\n<\/td>\n<td>\n<p>907,9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>dez\/02<\/p>\n<\/td>\n<td>\n<p>15\/1\/2003<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.283,53<\/p>\n<\/td>\n<td>\n<p>1.521,95<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>8109<\/p>\n<\/td>\n<td>\n<p>jan\/03<\/p>\n<\/td>\n<td>\n<p>18\/2\/2003<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>988,88<\/p>\n<\/td>\n<td>\n<p>1.139,13<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>IRPJ<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>C\u00f3d. Receita<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Per\u00edodo Apura\u00e7\u00e3o<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Dtata Vencimento<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Moeda<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Sd.Original<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Vl. Consolidado<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>mar\/98<\/p>\n<\/td>\n<td>\n<p>30\/8\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>76,86<\/p>\n<\/td>\n<td>\n<p>168,61<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>mar\/98<\/p>\n<\/td>\n<td>\n<p>29\/5\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>76,86<\/p>\n<\/td>\n<td>\n<p>168,61<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>mar\/98<\/p>\n<\/td>\n<td>\n<p>30\/6\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>76,86<\/p>\n<\/td>\n<td>\n<p>168,61<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>set\/98<\/p>\n<\/td>\n<td>\n<p>30\/10\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>2.202,59<\/p>\n<\/td>\n<td>\n<p>8.856,71<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>set\/98<\/p>\n<\/td>\n<td>\n<p>30\/11\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>2.202,59<\/p>\n<\/td>\n<td>\n<p>8.856,71<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>set\/98<\/p>\n<\/td>\n<td>\n<p>30\/12\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>2.202,59<\/p>\n<\/td>\n<td>\n<p>8.856,71<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>jun\/00<\/p>\n<\/td>\n<td>\n<p>31\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>18.992,72<\/p>\n<\/td>\n<td>\n<p>28.658,02<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>mar\/01<\/p>\n<\/td>\n<td>\n<p>30\/8\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>2.328,58<\/p>\n<\/td>\n<td>\n<p>3.571,08<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>dez\/01<\/p>\n<\/td>\n<td>\n<p>31\/1\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.672,23<\/p>\n<\/td>\n<td>\n<p>6.568,01<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>jun\/02<\/p>\n<\/td>\n<td>\n<p>31\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>9.282,83<\/p>\n<\/td>\n<td>\n<p>12.263,58<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>set\/02<\/p>\n<\/td>\n<td>\n<p>31\/10\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.912,78<\/p>\n<\/td>\n<td>\n<p>2.881,86<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2089<\/p>\n<\/td>\n<td>\n<p>dez\/02<\/p>\n<\/td>\n<td>\n<p>31\/1\/2003<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>5.933,76<\/p>\n<\/td>\n<td>\n<p>7.262,32<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>5338<\/p>\n<\/td>\n<td>\n<p>nov\/99<\/p>\n<\/td>\n<td>\n<p>2\/12\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>2.876,18<\/p>\n<\/td>\n<td>\n<p>1.838,07<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>CSLL<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>C\u00f3d. Receita<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Per\u00edodo Apura\u00e7\u00e3o<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Dtata Vencimento<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Moeda<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Sd.Original<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Vl. Consolidado<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2372<\/p>\n<\/td>\n<td>\n<p>set\/98<\/p>\n<\/td>\n<td>\n<p>30\/10\/1998<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.321,56<\/p>\n<\/td>\n<td>\n<p>2.678,03<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2372<\/p>\n<\/td>\n<td>\n<p>jun\/99<\/p>\n<\/td>\n<td>\n<p>30\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>2.865,68<\/p>\n<\/td>\n<td>\n<p>5.207,83<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2372<\/p>\n<\/td>\n<td>\n<p>dez\/99<\/p>\n<\/td>\n<td>\n<p>31\/1\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.880,73<\/p>\n<\/td>\n<td>\n<p>3.250,86<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2372<\/p>\n<\/td>\n<td>\n<p>jun\/00<\/p>\n<\/td>\n<td>\n<p>31\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>11.213,20<\/p>\n<\/td>\n<td>\n<p>18.838,98<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2372<\/p>\n<\/td>\n<td>\n<p>mar\/01<\/p>\n<\/td>\n<td>\n<p>30\/8\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>2.296,65<\/p>\n<\/td>\n<td>\n<p>3.522,13<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2372<\/p>\n<\/td>\n<td>\n<p>dez\/01<\/p>\n<\/td>\n<td>\n<p>31\/1\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.205,01<\/p>\n<\/td>\n<td>\n<p>5.907,61<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2372<\/p>\n<\/td>\n<td>\n<p>jun\/02<\/p>\n<\/td>\n<td>\n<p>31\/7\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>8.358,55<\/p>\n<\/td>\n<td>\n<p>11.037,19<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2372<\/p>\n<\/td>\n<td>\n<p>set\/02<\/p>\n<\/td>\n<td>\n<p>31\/10\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>1.721,50<\/p>\n<\/td>\n<td>\n<p>2.197,32<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2372<\/p>\n<\/td>\n<td>\n<p>dez\/02<\/p>\n<\/td>\n<td>\n<p>31\/1\/2003<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>5.582,89<\/p>\n<\/td>\n<td>\n<p>6.783,93<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>6689<\/p>\n<\/td>\n<td>\n<p>dez\/00<\/p>\n<\/td>\n<td>\n<p>1\/12\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>19,93<\/p>\n<\/td>\n<td>\n<p>29,51<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>multas<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>C\u00f3d. Receita<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Per\u00edodo Apura\u00e7\u00e3o<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Dtata Vencimento<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Moeda<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Sd.Original<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Vl. Consolidado<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>1385<\/p>\n<\/td>\n<td>\n<p>nov\/99<\/p>\n<\/td>\n<td>\n<p>8\/9\/2003<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>118,68<\/p>\n<\/td>\n<td>\n<p>57,38<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2170<\/p>\n<\/td>\n<td>\n<p>mar\/02<\/p>\n<\/td>\n<td>\n<p>5\/8\/2012<\/p>\n<\/td>\n<td>\n<p>R$<\/p>\n<\/td>\n<td>\n<p>500<\/p>\n<\/td>\n<td>\n<p>250<\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p>Com o fim de obter a <strong>Certid\u00e3o Positiva de D\u00e9bitos com Efeitos de Negativa<\/strong>, a impetrante iniciou o procedimento para requerimento de parcelamento, dos d\u00e9bitos que n\u00e3o poderiam ser inclu\u00eddos no PAES.  <\/p>\n<p>Neste sentido, em 08\/2012, a impetrante requereu PARCELAMENTO GERAL (art. 10 da lei 10.522\/2012) de d\u00e9bitos de PIS e COFINS (conforme planilha abaixo) que n\u00e3o eram abrangidos pelo PAES.<\/p>\n<p>A PGFN, de pronto, deferiu o parcelamento geral, estando o mesmo sendo pago tempestivamente, conforme docs. em anexo.<\/p>\n<table>\n<tr>\n<td>\n<p>Inscri\u00e7\u00e3o <\/p>\n<\/td>\n<td colspan=\"2\">\n<p>70 6 07 002031-83<\/p>\n<\/td>\n<td>\n<p><strong>PARCELADO EM 60 VEZES<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>COFINS<\/strong><\/p>\n<\/td>\n<td>\n<p> valor original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/1\/2012<\/p>\n<\/td>\n<td>\n<p>      1.138,80 <\/p>\n<\/td>\n<td>\n<p>226,96 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/7\/2003<\/p>\n<\/td>\n<td>\n<p>      8.283,90 <\/p>\n<\/td>\n<td>\n<p>888,78 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/8\/2003<\/p>\n<\/td>\n<td>\n<p>      5.965,81 <\/p>\n<\/td>\n<td>\n<p>1.193,16 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/9\/2003<\/p>\n<\/td>\n<td>\n<p>      7.181,05 <\/p>\n<\/td>\n<td>\n<p>1.828,21 <\/p>\n<\/td>\n<td>\n<p>Total<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<p><strong>     18.885,56 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>3.697,11 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>22.182,67 <\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Inscri\u00e7\u00e3o <\/p>\n<\/td>\n<td colspan=\"2\">\n<p>70 7 07 000638-86<\/p>\n<\/td>\n<td>\n<p><strong>PARCELADO EM 82 VEZES<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>PIS<\/strong><\/p>\n<\/td>\n<td>\n<p> valor original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/1\/2012<\/p>\n<\/td>\n<td>\n<p>         285,87 <\/p>\n<\/td>\n<td>\n<p>89,17 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/7\/2003<\/p>\n<\/td>\n<td>\n<p>         919,51 <\/p>\n<\/td>\n<td>\n<p>183,90 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/8\/2003<\/p>\n<\/td>\n<td>\n<p>      1.292,59 <\/p>\n<\/td>\n<td>\n<p>258,51 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/9\/2003<\/p>\n<\/td>\n<td>\n<p>      1.587,23 <\/p>\n<\/td>\n<td>\n<p>309,88 <\/p>\n<\/td>\n<td>\n<p>Total<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<p><strong>      8.005,20 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>801,02 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>8.806,22 <\/strong><\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p>No m\u00eas seguinte, em 05\/2012, a impetrante requereu novo parcelamento geral, junto a PGFN, sendo que desta vez referente \u00e0 d\u00e9bitos de IRPJ e CSLL, (conforme planilha abaixo) que tamb\u00e9m n\u00e3o foram inclu\u00eddos no PAES.<\/p>\n<p>Da Mesma Forma, a PGFN deferiu o parcelamento, o qual a impetrante est\u00e1, igualmente, em dia com seu pagamento. <\/p>\n<table>\n<tr>\n<td>\n<p>Inscri\u00e7\u00e3o <\/p>\n<\/td>\n<td colspan=\"2\">\n<p>70 2 07 001268-83<\/p>\n<\/td>\n<td>\n<p><strong>PARCELADO EM 60 VEZES<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>IRPJ<\/strong><\/p>\n<\/td>\n<td>\n<p> valor original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/1\/2012<\/p>\n<\/td>\n<td>\n<p>         853,92 <\/p>\n<\/td>\n<td>\n<p>90,78 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/8\/2012<\/p>\n<\/td>\n<td>\n<p>      9.871,38 <\/p>\n<\/td>\n<td>\n<p>1.898,27 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/7\/2003<\/p>\n<\/td>\n<td>\n<p>      5.559,31 <\/p>\n<\/td>\n<td>\n<p>1.111,86 <\/p>\n<\/td>\n<td>\n<p>Total<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<p><strong>     15.888,61 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>3.096,91 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>18.581,52 <\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Inscri\u00e7\u00e3o <\/p>\n<\/td>\n<td colspan=\"2\">\n<p>70 6 07 002032-28<\/p>\n<\/td>\n<td>\n<p><strong>PARCELADO EM 60 VEZES<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p><strong>CSLL<\/strong><\/p>\n<\/td>\n<td>\n<p> valor original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/1\/2012<\/p>\n<\/td>\n<td>\n<p>         808,53 <\/p>\n<\/td>\n<td>\n<p>81,70 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>1\/7\/2003<\/p>\n<\/td>\n<td>\n<p>     10.530,90 <\/p>\n<\/td>\n<td>\n<p>2.106,18 <\/p>\n<\/td>\n<td>\n<p>Total<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<p><strong>     10.939,83 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>2.187,88 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>13.127,31 <\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/table>\n<p>Ap\u00f3s parcelar todos os seus d\u00e9bitos Junto a Procuradoria Geral da Fazenda Nacional, a impetrante iniciou o procedimento para requerimento de parcelamento Geral junto a Receita Federal, dos d\u00e9bitos provenientes do Auto de Infra\u00e7\u00e3o incerto no processo administrativo n\u00ba 15563-000.321\/2013-18, e que constam como d\u00e9bitos em cobran\u00e7a (SIEF) no documento de \u201cINFORMA\u00c7\u00d5ES DE APOIO PARA EMISS\u00c3O DE CERTID\u00c3O\u201d (AI anexo e valores abaixo descritos).<\/p>\n<table>\n<tr>\n<td>\n<p>IRPJ \u2013 2917<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Fato Gerador<\/p>\n<\/td>\n<td>\n<p> Valor Original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/3\/2012<\/p>\n<\/td>\n<td>\n<p>         818,68 <\/p>\n<\/td>\n<td>\n<p>313,98 <\/p>\n<\/td>\n<td>\n<p><strong>PAGO<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/6\/2012<\/p>\n<\/td>\n<td>\n<p>         185,06 <\/p>\n<\/td>\n<td>\n<p>138,79 <\/p>\n<\/td>\n<td>\n<p><strong>PAGO<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/12\/2012<\/p>\n<\/td>\n<td>\n<p>             7,20 <\/p>\n<\/td>\n<td>\n<p>5,80 <\/p>\n<\/td>\n<td>\n<p><strong>PAGO<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/3\/2003<\/p>\n<\/td>\n<td>\n<p>15.051,17 <\/p>\n<\/td>\n<td>\n<p>11.288,37 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/6\/2003<\/p>\n<\/td>\n<td>\n<p>      2.739,27 <\/p>\n<\/td>\n<td>\n<p>  2.058,85 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/9\/2003<\/p>\n<\/td>\n<td>\n<p>      5.559,31 <\/p>\n<\/td>\n<td>\n<p>8.169,88 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/12\/2003<\/p>\n<\/td>\n<td>\n<p>      8.386,73 <\/p>\n<\/td>\n<td>\n<p>6.260,08 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<p><strong>32.307,38 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>28.230,51 <\/strong><\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>CSLL &#8211; 2973<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Fato Gerador<\/p>\n<\/td>\n<td>\n<p> Valor Original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/3\/2012<\/p>\n<\/td>\n<td>\n<p>         808,52 <\/p>\n<\/td>\n<td>\n<p>306,39 <\/p>\n<\/td>\n<td>\n<p><strong>PAGO<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/12\/2012<\/p>\n<\/td>\n<td>\n<p>             6,88 <\/p>\n<\/td>\n<td>\n<p>8,86 <\/p>\n<\/td>\n<td>\n<p><strong>PAGO<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/3\/2003<\/p>\n<\/td>\n<td>\n<p>    11.981,26 <\/p>\n<\/td>\n<td>\n<p>8.985,98 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/6\/2003<\/p>\n<\/td>\n<td>\n<p>      3.218,13 <\/p>\n<\/td>\n<td>\n<p>2.813,59 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/9\/2003<\/p>\n<\/td>\n<td>\n<p>      6.286,27 <\/p>\n<\/td>\n<td>\n<p>8.688,70 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/12\/2003<\/p>\n<\/td>\n<td>\n<p>      8.538,75 <\/p>\n<\/td>\n<td>\n<p>6.801,06 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<p><strong>30.395,81<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>22.796,58 <\/strong><\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<\/table>\n<p>Neste sentido, efetuou, inicialmente, o pagamento dos valores destacados acima (doc. anexo), a saber:<\/p>\n<table>\n<tr>\n<td>\n<p>IRPJ \u2013 2917<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Fato Gerador<\/p>\n<\/td>\n<td>\n<p> Valor Original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/3\/2012<\/p>\n<\/td>\n<td>\n<p>         818,68 <\/p>\n<\/td>\n<td>\n<p>313,98 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/6\/2012<\/p>\n<\/td>\n<td>\n<p>         185,06 <\/p>\n<\/td>\n<td>\n<p>138,79 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/12\/2012<\/p>\n<\/td>\n<td>\n<p>             7,20 <\/p>\n<\/td>\n<td>\n<p>5,80 <\/p>\n<\/td>\n<\/tr>\n<\/table>\n<table>\n<tr>\n<td>\n<p>CSLL &#8211; 2973<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Fato Gerador<\/p>\n<\/td>\n<td>\n<p> Valor Original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/3\/2012<\/p>\n<\/td>\n<td>\n<p>         808,52 <\/p>\n<\/td>\n<td>\n<p>306,39 <\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/12\/2012<\/p>\n<\/td>\n<td>\n<p>             6,88 <\/p>\n<\/td>\n<td>\n<p>8,86 <\/p>\n<\/td>\n<\/tr>\n<\/table>\n<p>Com rela\u00e7\u00e3o aos demais d\u00e9bitos, planilha abaixo, a Receita Federal negou o parcelamento, sob o argumento de que o impetrante possui parcelamento do PAES (lei 10.688\/2003).<\/p>\n<p>Ocorre que esta lei n\u00e3o traz nenhuma restri\u00e7\u00e3o para que haja o parcelamento geral, com exce\u00e7\u00e3o do art. 11 da lei, que n\u00e3o \u00e9 o caso da impetrante e que al\u00e9m disso, j\u00e1 est\u00e1 superado pelo decurso do tempo.<\/p>\n<table>\n<tr>\n<td>\n<p>IRPJ \u2013 2917<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Fato Gerador<\/p>\n<\/td>\n<td>\n<p> Valor Original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/3\/2003<\/p>\n<\/td>\n<td>\n<p>15.051,17 <\/p>\n<\/td>\n<td>\n<p>11.288,37 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/6\/2003<\/p>\n<\/td>\n<td>\n<p>      2.739,27 <\/p>\n<\/td>\n<td>\n<p>  2.058,85 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/9\/2003<\/p>\n<\/td>\n<td>\n<p>      5.559,31 <\/p>\n<\/td>\n<td>\n<p>8.169,88 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/12\/2003<\/p>\n<\/td>\n<td>\n<p>      8.386,73 <\/p>\n<\/td>\n<td>\n<p>6.260,08 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<p><strong>32.307,38 <\/strong><\/p>\n<\/td>\n<td>\n<p><strong>28.230,51 <\/strong><\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>CSLL &#8211; 2973<\/p>\n<\/td>\n<td><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>Fato Gerador<\/p>\n<\/td>\n<td>\n<p> Valor Original <\/p>\n<\/td>\n<td>\n<p> Multa <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/3\/2003<\/p>\n<\/td>\n<td>\n<p>    11.981,26 <\/p>\n<\/td>\n<td>\n<p>8.985,98 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/6\/2003<\/p>\n<\/td>\n<td>\n<p>      3.218,13 <\/p>\n<\/td>\n<td>\n<p>2.813,59 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>30\/9\/2003<\/p>\n<\/td>\n<td>\n<p>      6.286,27 <\/p>\n<\/td>\n<td>\n<p>8.688,70 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>\n<p>31\/12\/2003<\/p>\n<\/td>\n<td>\n<p>      8.538,75 <\/p>\n<\/td>\n<td>\n<p>6.801,06 <\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>\n<p><strong>30.395,81<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>22.796,58 <\/strong><\/p>\n<\/td>\n<td><\/td>\n<\/tr>\n<\/table>\n<p>Verifica-se, portanto, a ilegalidade da impetrada em n\u00e3o conceder o parcelamento Geral constante no art. 10 da lei 10.522\/2012, in verbis.<\/p>\n<p>\u201cArt. 10 \u2013 os d\u00e9bitos de Qualquer Natureza para Com a Fazenda Nacional poder\u00e3o ser parcelados em at\u00e9 sessenta parcelas mensais, a exclusivo crit\u00e9rio da autoridade fazend\u00e1ria, na forma e nas condi\u00e7\u00f5es previstas nesta lei.\u201d<\/p>\n<p>Ressalta-se ainda, que a impetrante n\u00e3o se enquadra em nenhuma das hip\u00f3teses de veda\u00e7\u00e3o ao parcelamento constantes no art. 18, incisos I a III e o Par\u00e1grafo \u00danico, in verbis:<\/p>\n<p>Art. 18 \u2013 \u00e9 vedada a concess\u00e3o de parcelamento de d\u00e9bitos relativos a:<\/p>\n<p>I \u2013 tributos ou contribui\u00e7\u00f5es retidos na fonte ou descontados de terceiros e n\u00e3o recolhidos ao Tesouro Nacional;<\/p>\n<p>II \u2013 Imposto sobre Opera\u00e7\u00f5es de Cr\u00e9dito, C\u00e2mbio e Seguro e sobre Opera\u00e7\u00f5es relativas a T\u00edtulos e Valores Mobili\u00e1rios \u2013 IOF, retido e n\u00e3o recolhido ao Tesouro Nacional;<\/p>\n<p>III \u2013 Valores recebidos pelos agentes arrecadadores n\u00e3o recolhidos aos cofres p\u00fablicos.<\/p>\n<p>Par\u00e1grafo \u00danico \u2013 \u00c9 vedada, igualmente, a concess\u00e3o de parcelamento de d\u00e9bitos enquanto n\u00e3o integralmente pago parcelamento anterior, relativo ao mesmo tributo, contribui\u00e7\u00e3o ou qualquer outra exa\u00e7\u00e3o.<\/p>\n<p><strong>PEDIDOS<\/strong><\/p>\n<p>Ante ao exposto, requer a V. Exa:<\/p>\n<p>a) o recebimento da presente a\u00e7\u00e3o mandamental, concedendo liminarmente a seguran\u00e7a, expedindo-se of\u00edcio a autoridade coatora com o fim de for\u00e7\u00e1-la a conceder o parcelamento geral, dos d\u00e9bitos em cobran\u00e7a (SIEF), oriundos do AI incerto no processo administrativo n\u00ba 15563-000.321\/2013-18, a fim de que o paciente consiga sua Certid\u00e3o Positiva de d\u00e9bitos com Efeito de Negativa.<\/p>\n<p>b) notifica\u00e7\u00e3o da autoridade coatora para prestar informa\u00e7\u00f5es<\/p>\n<p>c) que o presente Mandado de Seguran\u00e7a seja julgado procedente, confirmando a liminar em todos os seus termos.<\/p>\n<p>d) na remota possibilidade de Vossa Excel\u00eancia n\u00e3o entender pela obrigatoriedade da autoridade coatora em conceder o parcelamento geral, requer que esta encaminhe o AI \u00e0 Procuradoria Geral da Fazenda Nacional, pois nesta, o paciente sabe que o parcelamento ser\u00e1 deferido.<\/p>\n<p>Protesta por todos os meios de Provas admitidos, em especial a documental.<\/p>\n<p>Termos em que <\/p>\n<p>Pede Deferimento<\/p>\n","protected":false},"featured_media":0,"parent":0,"menu_order":0,"template":"","meta":{"content-type":""},"categoria-modelo":[154],"class_list":["post-33275","modelos-de-peticao","type-modelos-de-peticao","status-publish","hentry","categoria-modelo-previdenciario"],"_links":{"self":[{"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/modelos-de-peticao\/33275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/modelos-de-peticao"}],"about":[{"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/types\/modelos-de-peticao"}],"wp:attachment":[{"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/media?parent=33275"}],"wp:term":[{"taxonomy":"categoria-modelo","embeddable":true,"href":"https:\/\/easyjur.com\/blog\/wp-json\/wp\/v2\/categoria-modelo?post=33275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}