{"id":57933,"date":"2025-04-10T12:54:33","date_gmt":"2025-04-10T15:54:33","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57933"},"modified":"2025-10-31T21:26:08","modified_gmt":"2025-11-01T00:26:08","slug":"a-excecao-de-pre-executividade","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-excecao-de-pre-executividade\/","title":{"rendered":"The pre-execution exception"},"content":{"rendered":"
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Presun\u00e7\u00f5es da CDA<\/b><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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A emiss\u00e3o de certid\u00e3o de d\u00edvida ativa (CDA) pelo pr\u00f3prio ente tributante constitui t\u00edtulo suficiente para embasar o ajuizamento de a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal contra o devedor, por gozar de presun\u00e7\u00e3o legal de certeza, liquidez e exigibilidade. Normalmente, a discuss\u00e3o quanto \u00e0 validade da cobran\u00e7a judicial exige que o devedor, primeiro, ofere\u00e7a ao juiz garantias em bens ou direitos no valor cobrado para, s\u00f3 depois, apresentar sua defesa de m\u00e9rito, via embargos \u00e0 execu\u00e7\u00e3o fiscal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Exce\u00e7\u00e3o de pr\u00e9-executividade<\/b><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Trata-se de defesa preliminar que pode ser apresentada pelo devedor, no bojo de execu\u00e7\u00e3o fiscal, previamente \u00e0 constri\u00e7\u00e3o judicial (penhora) de bens e direitos e alternativamente \u00e0 oposi\u00e7\u00e3o de embargos \u00e0 execu\u00e7\u00e3o fiscal, cuja possibilidade de apresenta\u00e7\u00e3o posterior n\u00e3o fica prejudicada. Suas hip\u00f3teses de cabimento, entretanto, s\u00e3o estreitas: abrange apenas mat\u00e9rias de ordem p\u00fablica que n\u00e3o dependam de dila\u00e7\u00e3o probat\u00f3ria (Tema\/STJ 104; S\u00famula\/STJ 393).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Mat\u00e9rias de ordem p\u00fablicas<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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S\u00e3o mat\u00e9rias que podem ser conhecidas de of\u00edcio pelo juiz. Versam sobre a falta de certeza, liquidez e exigibilidade do t\u00edtulo executivo e conduzem \u00e0 extin\u00e7\u00e3o da a\u00e7\u00e3o de execu\u00e7\u00e3o fiscal quando acolhidas. Ex. v\u00edcios no processo administrativo, exist\u00eancia de pagamento, prescri\u00e7\u00e3o ou decad\u00eancia da d\u00edvida (Tema STJ 262), ilegitimidade do sujeito passivo. Mas n\u00e3o cabe exce\u00e7\u00e3o para excluir o nome de s\u00f3cio que figure como respons\u00e1vel na CDA (Tema STJ 108).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Prova pr\u00e9-constitu\u00edda<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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A exce\u00e7\u00e3o de pr\u00e9-executividade dever\u00e1 ser instru\u00edda com provas pr\u00e9-constitu\u00eddas (isto \u00e9, provas que est\u00e3o na posse do pr\u00f3prio executado) e que sejam suficientes para formar a convic\u00e7\u00e3o do juiz, sem depender de posterior discuss\u00e3o durante o curso do processo (dila\u00e7\u00e3o probat\u00f3ria).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Honor\u00e1rios advocat\u00edcios<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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A rejei\u00e7\u00e3o da exce\u00e7\u00e3o de pr\u00e9-executividade n\u00e3o est\u00e1 sujeita a honor\u00e1rios advocat\u00edcios. Mas o acolhimento, com a consequente extin\u00e7\u00e3o da execu\u00e7\u00e3o fiscal, imp\u00f5e a condena\u00e7\u00e3o da Fazenda P\u00fablica exequente em honor\u00e1rios de sucumb\u00eancia (Temas STJ 421 e 961).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

concept and practical application<\/p>","protected":false},"author":2,"featured_media":57936,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nExce\u00e7\u00e3o de pr\u00e9-executividade: regras, provas e honor\u00e1rios<\/title>\n<meta name=\"description\" content=\"Entenda a exce\u00e7\u00e3o de pr\u00e9-executividade, cabimento, provas pr\u00e9-constitu\u00eddas e honor\u00e1rios na execu\u00e7\u00e3o fiscal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/a-excecao-de-pre-executividade\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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