{"id":2584,"date":"2025-06-07T12:14:44","date_gmt":"2025-06-07T15:14:44","guid":{"rendered":"https:\/\/granda.com.br\/stj-limita-prazo-de-5-anos-para-compensar-credito-tributario\/"},"modified":"2025-06-07T12:29:16","modified_gmt":"2025-06-07T15:29:16","slug":"stj-limita-prazo-de-5-anos-para-compensar-credito-tributario","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/stj-limita-prazo-de-5-anos-para-compensar-credito-tributario\/","title":{"rendered":"STJ limita prazo para compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios"},"content":{"rendered":"<p><strong>STJ limita prazo de 5 anos para compensar cr\u00e9dito tribut\u00e1rio <\/strong><\/p>\n<p>A Segunda Tuma do Superior Tribunal de Justi\u00e7a, apreciando o Recurso Especial n\u00ba 2.178.201\/RJ, decidiu que o contribuinte s\u00f3 pode exercer a compensa\u00e7\u00e3o dentro do prazo de 5 anos, a contar do tr\u00e2nsito em julgado da decis\u00e3o judicial que reconhece o direito credit\u00f3rio.<\/p>\n<p>At\u00e9 ent\u00e3o, prevalecia o entendimento de que o prazo seria apenas para dar in\u00edcio ao procedimento de habilita\u00e7\u00e3o, n\u00e3o havendo prazo para a conclus\u00e3o das compensa\u00e7\u00f5es. Ou seja, o pedido de habilita\u00e7\u00e3o do cr\u00e9dito precisava ser transmitido no prazo de 5 anos, enquanto as compensa\u00e7\u00f5es podiam ser transmitidas at\u00e9 o aproveitamento integral do cr\u00e9dito remanescente.<\/p>\n<p>Agora, a orienta\u00e7\u00e3o jurisprudencial da 2\u00aa Turma se firmou no sentido de que todas as compensa\u00e7\u00f5es precisam ser transmitidas no prazo de 5 anos, admitindo apenas a suspens\u00e3o entre o pedido de habilita\u00e7\u00e3o e o respectivo deferimento.<\/p>\n<p>Al\u00e9m disso, os ministros ressaltaram que os contribuintes devem considerar o montante envolvido em caso de \u00eaxito para escolher a melhor forma de judicializa\u00e7\u00e3o, uma vez que, ao contr\u00e1rio do mandado de seguran\u00e7a, a a\u00e7\u00e3o ordin\u00e1ria, por exemplo, possibilita a recupera\u00e7\u00e3o do cr\u00e9dito por meio de RPV e\/ou precat\u00f3rio.<\/p>\n<p><em>\u00a0<\/em>O nosso time tribut\u00e1rio permanece \u00e0 disposi\u00e7\u00e3o para esclarecimentos e alinhamentos de estrat\u00e9gias sobre o tema, especialmente quanto aos processos de habilita\u00e7\u00e3o\/compensa\u00e7\u00e3o.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>STJ limita prazo de 5 anos para compensar cr\u00e9dito tribut\u00e1rio A Segunda Tuma do Superior Tribunal de Justi\u00e7a, apreciando o Recurso Especial n\u00ba 2.178.201\/RJ, decidiu que o contribuinte s\u00f3 pode<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[340,341,342,55,343,344,345],"ppma_author":[289,290],"class_list":["post-2584","post","type-post","status-publish","format-standard","hentry","category-noticias-en","tag-compensacao-fiscal-en","tag-credito-tributario-en","tag-decisao-judicial-en","tag-direito-tributario-en","tag-planejamento-tributario-en","tag-prazo-de-compensacao-en","tag-stj-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ limita prazo para compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios | Granda Advogados<\/title>\n<meta name=\"description\" content=\"STJ decide que contribuintes t\u00eam at\u00e9 5 anos ap\u00f3s o tr\u00e2nsito em julgado para realizar todas as compensa\u00e7\u00f5es de cr\u00e9ditos tribut\u00e1rios. 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