Habeas Corpus Nº 0033623-57.2010.404.0000/pr

Penal. Processual penal. Programa de parcelamento. Adesão. Consolidação do débito. Suspensão da pretensão punitiva. Recebimento da denúncia. Arts. 67 e 68 da lei 11.941/2008. Concessão parcial da ordem. A adesão pelo contribuinte ao programa de estímulo de recuperação fiscal instituído pela Lei 11.941/2009, e denominado de “REFIS IV“, importa sobrestamento da pretensão punitiva estatal e do curso do seu respectivo prazo prescricional até o momento da individualização/inscrição definitiva das obrigações fiscais pelo optante e da ulterior consolidação da negociação, perdurando tal sustação no período em que houver a regularidade de pagamentos a manter hígido o vínculo com o regime incabível o recebimento da denúncia em momento posterior à adesão ao sistema, sem que haja prova do inadimplemento da obrigação.

Rel. Des. Márcio Antônio Rocha

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Jurisprudência 4ª Região

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