Public debt is not suited to the settlement of taxes, compensation, payment in kind, deposit, guarantee or security. This was the understanding of 5. Supplemental First Panel that the appeal judge for VP Carvalho, maintained judgment dismissing the request for it to be replaced accepts collateral and debt constant of foreclosures by the title of federal domestic public debt, as well as a refund of surplus value.
On appeal the VP Carvalho argued that the judgment of the Court of First Degree "confronts the precepts contained in the Public Debt." In this regard, he said, "our courts have vast subject." With such arguments, sought to reform the sentence.
The rapporteur, federal judge called Wilson Alves de Souza, explained his vote on the claim of the appellant is offering the Public Debt Policy n. º 2043.692 as payment of tax debt. "Note that this title does not lend itself to the settlement of taxes, compensation, payment in kind, deposit, guarantee or security, behold, by not listing on a stock exchange, it is gross," he said.
The magistrate cited the precedent of the Federal Regional Court itself 1. ª Region in the sense that "even though it was acknowledged to be the plaintiff owns credits from securities issued by the Federal Government at the beginning of the last century, such claims could not be used to tax offset, as established case law by the Courts patriotic. "
Also according to the rapporteur, the policy offered by debt Carvalho VP, issued in 1939, is prescribed, behold, it was not redeemed by the bearer.
With such foundations, the rapporteur upheld the sentence handed down by the Court of First Degree, by dismissing the appeal. The decision was unanimous.
Supplemental Classes - The 5th Class Supplementary is one of seven classes created exceptionally to the judiciary in Mutirão Day, taking place on the 1st Region TRF since February 2011. The task force aims to judge 53 000 tickets proceedings before the Court by the end of 2006, in compliance with goals 2, 2009 and 2010, set forth by the National Council of Justice (CNJ). Each additional class is composed of two federal judges convened and presided over by a federal judge of the Federal Court.
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