{"id":1563,"date":"2017-11-20T17:10:29","date_gmt":"2017-11-20T17:10:29","guid":{"rendered":"https:\/\/dradv.com.br\/wordpress\/?p=1563"},"modified":"2017-11-20T17:10:29","modified_gmt":"2017-11-20T17:10:29","slug":"matriz-nao-responde-por-debito-tributario-de-filial","status":"publish","type":"post","link":"https:\/\/dradv.com.br\/wordpress\/matriz-nao-responde-por-debito-tributario-de-filial\/","title":{"rendered":"MATRIZ N\u00c3O RESPONDE POR D\u00c9BITO TRIBUT\u00c1RIO DE FILIAL"},"content":{"rendered":"

A Justi\u00e7a federal do Rio de Janeiro excluiu a responsabilidade da matriz de uma companhia pelas d\u00edvidas previdenci\u00e1rias de suas filiais. A Uni\u00e3o cobrava em uma \u00fanica certid\u00e3o de d\u00edvida ativa (CDA) os valores totais devidos pelas matriz e filiais no valor de R$ 1,2 milh\u00e3o. Com a decis\u00e3o, a CDA dever\u00e1 conter apenas os valores apurados contra a matriz.A jurisprud\u00eancia do Superior Tribunal de Justi\u00e7a (STJ) j\u00e1 definiu, na \u00e1rea tribut\u00e1ria, que a exist\u00eancia de CNPJs diferentes caracteriza autonomia patrimonial, administrativa e jur\u00eddica de cada um dos estabelecimentos.<\/p>\n","protected":false},"excerpt":{"rendered":"

A Justi\u00e7a federal do Rio de Janeiro excluiu a responsabilidade da matriz de uma companhia pelas d\u00edvidas previdenci\u00e1rias de suas filiais. A Uni\u00e3o cobrava em uma \u00fanica certid\u00e3o de d\u00edvida ativa (CDA) os valores totais devidos pelas matriz e filiais no valor de R$ 1,2 milh\u00e3o. Com a decis\u00e3o, a CDA dever\u00e1 conter apenas os […]<\/p>\n","protected":false},"author":2,"featured_media":1558,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1563","post","type-post","status-publish","format-standard","hentry","category-outros"],"yoast_head":"\nMATRIZ N\u00c3O RESPONDE POR D\u00c9BITO TRIBUT\u00c1RIO DE FILIAL – Dayrell, Campos & Coutinho Advogados Associados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dradv.com.br\/wordpress\/matriz-nao-responde-por-debito-tributario-de-filial\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"MATRIZ N\u00c3O RESPONDE POR D\u00c9BITO TRIBUT\u00c1RIO DE FILIAL – Dayrell, Campos & Coutinho Advogados Associados\" \/>\n<meta property=\"og:description\" content=\"A Justi\u00e7a federal do Rio de Janeiro excluiu a responsabilidade da matriz de uma companhia pelas d\u00edvidas previdenci\u00e1rias de suas filiais. A Uni\u00e3o cobrava em uma \u00fanica certid\u00e3o de d\u00edvida ativa (CDA) os valores totais devidos pelas matriz e filiais no valor de R$ 1,2 milh\u00e3o. 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