{"id":2720,"date":"2026-04-28T21:51:26","date_gmt":"2026-04-29T00:51:26","guid":{"rendered":"https:\/\/granda.com.br\/stj-tema-1428-prazo-compensacao-creditos-tributarios\/"},"modified":"2026-04-28T21:51:26","modified_gmt":"2026-04-29T00:51:26","slug":"stj-tema-1428-prazo-compensacao-creditos-tributarios","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/stj-tema-1428-prazo-compensacao-creditos-tributarios\/","title":{"rendered":"STJ afeta discuss\u00e3o sobre prazo para compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente"},"content":{"rendered":"<p>A Primeira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a \u2013 STJ afetou ao rito dos recursos repetitivos a discuss\u00e3o acerca do prazo para utiliza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente (Tema 1.428), determinando, ainda, a suspens\u00e3o do andamento dos processos que versem sobre a mesma mat\u00e9ria.<\/p>\n<p>A Corte definir\u00e1: <em>(i) <\/em>se o prazo prescricional de 5 (cinco) anos, previsto no art. 168 do C\u00f3digo Tribut\u00e1rio Nacional, limita apenas o in\u00edcio do procedimento de compensa\u00e7\u00e3o ou restringe o prazo para a utiliza\u00e7\u00e3o integral dos cr\u00e9ditos reconhecidos; e <em>(ii)<\/em> se o pedido de habilita\u00e7\u00e3o administrativa interfere na contagem do referido prazo.<\/p>\n<p>A controv\u00e9rsia ganha especial relev\u00e2ncia diante da oscila\u00e7\u00e3o jurisprudencial verificada no \u00e2mbito do pr\u00f3prio STJ. Enquanto precedentes mais antigos admitiam a utiliza\u00e7\u00e3o integral dos cr\u00e9ditos ap\u00f3s o in\u00edcio tempestivo da compensa\u00e7\u00e3o, ou seja, bastando que o contribuinte iniciasse as compensa\u00e7\u00f5es dentro do prazo de 5 (cinco) anos, decis\u00f5es mais recentes passaram a exigir que todas as compensa\u00e7\u00f5es sejam realizadas dentro do prazo quinquenal, o que pode reduzir significativamente o aproveitamento de cr\u00e9ditos de maior valor.<\/p>\n<p>Os recursos afetados (REsp n\u00ba 2.227.090\/CE, n\u00ba 2.217.950\/PE, n\u00ba 2.227.299\/SE e n\u00ba 2.204.190\/AL), sob a relatoria do Ministro Teodoro Silva Santos, ser\u00e3o oportunamente inclu\u00eddos em pauta para julgamento do m\u00e9rito.<\/p>\n<p>Nosso time tribut\u00e1rio segue acompanhando o tema e permanece \u00e0 disposi\u00e7\u00e3o para esclarecer d\u00favidas e avaliar eventuais impactos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Primeira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a \u2013 STJ afetou ao rito dos recursos repetitivos a discuss\u00e3o acerca do prazo para utiliza\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente (Tema 1.428),<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"ppma_author":[287],"class_list":["post-2720","post","type-post","status-publish","format-standard","hentry","category-noticias-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ afeta discuss\u00e3o sobre prazo para compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios reconhecidos judicialmente | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Granda Advogados oferece assessoria jur\u00eddica multidisciplinar, consultiva e 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