{"id":142481,"date":"2025-08-10T01:02:15","date_gmt":"2025-08-10T04:02:15","guid":{"rendered":"https:\/\/cj.estrategia.com\/portal\/?p=142481"},"modified":"2025-08-28T22:09:09","modified_gmt":"2025-08-29T01:09:09","slug":"transacao-tributaria-honorarios-advocaticios-stj","status":"publish","type":"post","link":"https:\/\/cj.estrategia.com\/portal\/transacao-tributaria-honorarios-advocaticios-stj\/","title":{"rendered":"Transa\u00e7\u00e3o tribut\u00e1ria n\u00e3o gera cobran\u00e7a de honor\u00e1rios advocat\u00edcios"},"content":{"rendered":"\n

Em um julgado importante que foi divulgado em informativo, o STJ decidiu o seguinte:<\/strong><\/p>\n\n\n\n

\n

\u2696\ufe0f A cobran\u00e7a, pela Fazenda P\u00fablica, de honor\u00e1rios advocat\u00edcios sem previs\u00e3o na legisla\u00e7\u00e3o que instituiu as condi\u00e7\u00f5es da transa\u00e7\u00e3o tribut\u00e1ria viola os princ\u00edpios da seguran\u00e7a jur\u00eddica, da boa-f\u00e9 do administrado e da prote\u00e7\u00e3o da confian\u00e7a.

REsp 2.032.814-RS, Rel. Ministro Gurgel de Faria, Rel. para ac\u00f3rd\u00e3o Ministro Paulo S\u00e9rgio Domingues, Primeira Turma, por maioria, julgado em 10\/6\/2025, DJEN 30\/6\/2025.<\/strong><\/p>\n<\/div><\/div>\n\n\n\n

Nessa linha, vale frisar apenas que o julgamento foi pela 1\u00aa Turma do Superior Tribunal de Justi\u00e7a por maioria<\/strong>, e que iremos aprofundar a problem\u00e1tica existente e que ainda n\u00e3o \u00e9 pac\u00edfica.<\/strong><\/p>\n\n\n\n

Em s\u00edntese, no entendimento da 1\u00aa Turma, contribuintes que renunciam a a\u00e7\u00f5es judiciais para aderir \u00e0 transa\u00e7\u00e3o tribut\u00e1ria prevista na Lei 13.988\/2020 n\u00e3o devem ser condenados ao pagamento de honor\u00e1rios advocat\u00edcios. <\/strong><\/p>\n\n\n\n

Caso concreto<\/strong><\/span><\/h2>\n\n\n\n

Trata-se de recurso especial interposto pela Uni\u00e3o (Fazenda Nacional)<\/strong> em face de ac\u00f3rd\u00e3o proferido pelo TRF\/4<\/strong> que excluiu a incid\u00eancia de honor\u00e1rios<\/strong> em a\u00e7\u00e3o anulat\u00f3ria judicial, da qual a parte desistiu\/renunciou ao direito para fins de ades\u00e3o \u00e0 transa\u00e7\u00e3o tribut\u00e1ria, nos termos exigidos pelo art. 3\u00ba, V, da Lei 13.988\/2020. <\/p>\n\n\n\n

Aquela Corte compreendeu, com base em sua jurisprud\u00eancia, que \u201cn\u00e3o cabe a condena\u00e7\u00e3o em honor\u00e1rios advocat\u00edcios de sucumb\u00eancia ao contribuinte que, como condi\u00e7\u00e3o para aderir a parcelamento, como o da Lei n\u00ba 13.988\/20, renuncia\/desiste da a\u00e7\u00e3o na qual discutia os d\u00e9bitos\u201d.<\/strong><\/p>\n\n\n\n

Com fundamento nas diferen\u00e7as conceituais e normativas entre transa\u00e7\u00e3o e parcelamento (a afastar as regras dessa modalidade de suspens\u00e3o do cr\u00e9dito tribut\u00e1rio \u00e0quela modalidade de extin\u00e7\u00e3o), foi interposto o recurso especial em julgamento, no qual a Uni\u00e3o (Fazenda Nacional) aponta, al\u00e9m de omiss\u00e3o (viola\u00e7\u00e3o aos arts. 489 e 1.022, II, do CPC) a viola\u00e7\u00e3o aos arts. 3\u00ba, V e 5\u00ba, \u00a7 2\u00ba, da Lei 13.988\/2020, e aos arts. 85 e 90 do CPC.<\/p>\n\n\n\n

Fazenda Nacional defende autonomia da a\u00e7\u00e3o judicial<\/strong><\/span><\/h2>\n\n\n\n

Nessa linha, a Procuradoria-Geral da Fazenda Nacional sustentou que<\/strong> “a Lei 13.988\/2020<\/a> n\u00e3o excepcionou, propositadamente, as regras de sucumb\u00eancia nas a\u00e7\u00f5es judiciais”. <\/p>\n\n\n\n

Logo, a tese da recorrente enfatizou que<\/strong> “as modalidades de transa\u00e7\u00e3o basearam-se na situa\u00e7\u00e3o econ\u00f4mica dos devedores, capacidade de pagamento, impacto na capacidade de gera\u00e7\u00e3o de resultados, sem levar em conta perspectivas de \u00eaxito na a\u00e7\u00e3o judicial”.<\/p>\n\n\n\n

Assim, a argumenta\u00e7\u00e3o da PGFN centrou-se na premissa<\/strong> de que “a ren\u00fancia e desist\u00eancia de a\u00e7\u00f5es, impugna\u00e7\u00f5es ou recursos \u00e9 uma mera condi\u00e7\u00e3o para a transa\u00e7\u00e3o que se fez na cobran\u00e7a dos cr\u00e9ditos”, concluindo que “a a\u00e7\u00e3o ordin\u00e1ria \u00e9 aut\u00f4noma e quem dela desiste arca com os honor\u00e1rios advocat\u00edcios da parte adversa, como de regra”.<\/p>\n\n\n\n

\"transa\u00e7\u00e3o<\/figure>
\n

EM RESUMO:<\/mark><\/strong> Para a Fazenda, a aus\u00eancia de disposi\u00e7\u00e3o expressa na lei da transa\u00e7\u00e3o deveria ensejar a aplica\u00e7\u00e3o subsidi\u00e1ria do artigo 90 do CPC\/2015.<\/p>\n<\/div><\/div>\n\n\n\n

Relator vencido aplica precedente do Tema 633<\/strong><\/span><\/h2>\n\n\n\n

Nessa linha, o Ministro Gurgel de Faria<\/strong>, relator origin\u00e1rio, fundamentou seu voto vencido no precedente firmado no Tema 633 do STJ.<\/strong> <\/p>\n\n\n\n

Segundo sua interpreta\u00e7\u00e3o, <\/p>\n\n\n\n

\n

“esta Corte Superior, sob o regime dos repetitivos, conferindo interpreta\u00e7\u00e3o restritiva, decidiu que se imp\u00f5e a observ\u00e2ncia da regra geral de condena\u00e7\u00e3o ao pagamento de honor\u00e1rios advocat\u00edcios quando h\u00e1 desist\u00eancia, ren\u00fancia ou reconhecimento do pedido”.<\/p>\n<\/div><\/div>\n\n\n\n

O ministro destacou que “a Lei 13.988\/2020, que disp\u00f5e sobre transa\u00e7\u00e3o tribut\u00e1ria, nada disp\u00f4s sobre a dispensa da condena\u00e7\u00e3o ao pagamento de honor\u00e1rios advocat\u00edcios quando o contribuinte renuncia \u00e0 pretens\u00e3o formulada na a\u00e7\u00e3o”. <\/p>\n\n\n\n

Para o relator, a distin\u00e7\u00e3o processual era relevante: “n\u00e3o se homologou transa\u00e7\u00e3o, mas o pedido de ren\u00fancia como condi\u00e7\u00e3o para que aquele ato fosse realizado, em um momento antecedente”, raz\u00e3o pela qual deveria incidir “a regra geral de condena\u00e7\u00e3o ao pagamento da verba honor\u00e1ria pelo renunciante”.<\/p>\n\n\n\n

Voto vencedor reconhece supremacia da Fazenda<\/strong><\/span><\/h2>\n\n\n\n

Por outro lado, o ministro Paulo S\u00e9rgio Domingues, cujo voto-vista prevaleceu, construiu fundamenta\u00e7\u00e3o baseada na aus\u00eancia de voluntariedade t\u00edpica na ren\u00fancia. <\/p>\n\n\n\n

Ora, conforme seu entendimento, “na realiza\u00e7\u00e3o da transa\u00e7\u00e3o tribut\u00e1ria, \u00e9 clara a supremacia da Fazenda Nacional na celebra\u00e7\u00e3o da transa\u00e7\u00e3o, ao fixar suas condi\u00e7\u00f5es no edital que a parte aderir\u00e1 ou n\u00e3o”, caracterizando rela\u00e7\u00e3o desprovida de horizontalidade.<\/p>\n\n\n\n

A decis\u00e3o vencedora reconheceu que<\/strong> “a ren\u00fancia n\u00e3o \u00e9 totalmente volunt\u00e1ria, \u00e9 uma condi\u00e7\u00e3o para a realiza\u00e7\u00e3o da transa\u00e7\u00e3o a que o contribuinte aderiu”.<\/em> <\/p>\n\n\n\n

Assim, esta caracter\u00edstica foi determinante para afastar a aplica\u00e7\u00e3o subsidi\u00e1ria do CPC\/2015, pois “a situa\u00e7\u00e3o foge ao que ordinariamente se encontra, e n\u00e3o se pode aplicar a regra do CPC\/2015 de forma subsidi\u00e1ria”.<\/p>\n\n\n\n

Princ\u00edpios da boa-f\u00e9 e seguran\u00e7a jur\u00eddica <\/strong><\/span><\/h2>\n\n\n\n

Uma outra coisa interessante \u00e9 que o ac\u00f3rd\u00e3o estabeleceu que “a cobran\u00e7a de honor\u00e1rios advocat\u00edcios n\u00e3o previstos no instrumento de transa\u00e7\u00e3o elaborado pela pr\u00f3pria Fazenda Nacional viola os princ\u00edpios da boa-f\u00e9 e da n\u00e3o-surpresa”. <\/em><\/strong><\/p>\n\n\n\n

Nessa linha, o voto condutor aplicou o conceito de venire contra factum proprium<\/em><\/strong>, impedindo que a Fazenda cobre valores n\u00e3o estabelecidos na pr\u00f3pria legisla\u00e7\u00e3o regulamentadora, como definiu o Ministro.<\/p>\n\n\n\n

Ademais, o STJ enfatizou que:<\/p>\n\n\n\n

\n

“sem previs\u00e3o na legisla\u00e7\u00e3o que instituiu as condi\u00e7\u00f5es da transa\u00e7\u00e3o, a Fazenda P\u00fablica n\u00e3o pode cobrar honor\u00e1rios sem violar os princ\u00edpios da seguran\u00e7a jur\u00eddica, da boa-f\u00e9 do administrado e da prote\u00e7\u00e3o da confian\u00e7a”. <\/mark><\/strong><\/p>\n<\/div><\/div>\n\n\n\n

Por fim, disse que o sil\u00eancio legislativo deve ser interpretado como deliberado, n\u00e3o constituindo lacuna normativa a ser suprida.<\/p>\n\n\n\n

Natureza novat\u00f3ria impede cobran\u00e7a posterior<\/strong><\/span><\/h2>\n\n\n\n

Lado outro, a fundamenta\u00e7\u00e3o vencedora reconheceu que “a transa\u00e7\u00e3o tem natureza jur\u00eddica<\/strong>, tamb\u00e9m, de nova\u00e7\u00e3o, uma vez que o cr\u00e9dito tribut\u00e1rio cobrado pela Fazenda P\u00fablica \u00e9 substitu\u00eddo pelo acordo oriundo da transa\u00e7\u00e3o”. <\/p>\n\n\n\n

Inclusive, o voto condutor ilustrou as consequ\u00eancias pr\u00e1ticas com exemplo concreto: <\/strong><\/p>\n\n\n\n

\n

\u26a0 Contribuinte que negocia d\u00e9bito de R$ 1.000.000,00 em 50 parcelas de R$ 20.000,00<\/strong> N\u00c3O PODE <\/mark><\/strong>ser surpreendido posteriormente com cobran\u00e7a adicional de R$ 200.000,00 a t\u00edtulo de honor\u00e1rios advocat\u00edcios, sob pena de ressurgimento do problema que a transa\u00e7\u00e3o pretendia resolver.<\/p>\n<\/div><\/div>\n\n\n\n

Microssistema da transa\u00e7\u00e3o prevalece sobre norma geral<\/strong><\/span><\/h2>\n\n\n\n

Em resumo, o ac\u00f3rd\u00e3o aplicou o princ\u00edpio da especialidade normativa<\/strong>, reconhecendo que “a situa\u00e7\u00e3o foge ao que ordinariamente se encontra” e determinando a aplica\u00e7\u00e3o do artigo 171 do CTN, segundo o qual “somente valem as condi\u00e7\u00f5es expressas na lei”. <\/p>\n\n\n\n

A decis\u00e3o estabeleceu que o sil\u00eancio da Lei 13.988\/2020 e da Portaria PGFN 14.402\/2020 “n\u00e3o constitui uma omiss\u00e3o a ser suprida pela aplica\u00e7\u00e3o subsidi\u00e1ria do CPC\/2015, \u00e9 um sil\u00eancio deliberado”.<\/strong><\/p>\n\n\n\n

A tese vencedora consolida entendimento de que as normas espec\u00edficas do microssistema da transa\u00e7\u00e3o tribut\u00e1ria afastam a incid\u00eancia das regras gerais processuais, fortalecendo a seguran\u00e7a jur\u00eddica necess\u00e1ria ao sucesso das pol\u00edticas p\u00fablicas de desjudicializa\u00e7\u00e3o e regulariza\u00e7\u00e3o fiscal promovidas pelo poder p\u00fablico.<\/p>\n\n\n\n

Entretanto, ressalte-se, \u00e9 um tema n\u00e3o consolidado, mas j\u00e1 pode cair nas provas, fique ligad\u00edssimo que esse assunto \u00e9 bacana demais!<\/p>\n\n\n\n

Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong><\/p>\n\n\n\n

Confira nossos artigos para Carreiras Jur\u00eddicas<\/a>!<\/strong><\/pre>\n\n\n\n
Concursos jur\u00eddicos abertos<\/a><\/p>\n\n\n\n
Concursos jur\u00eddicos 2025<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"STJ decide que a transa\u00e7\u00e3o tribut\u00e1ria n\u00e3o gera cobran\u00e7a de honor\u00e1rios advocat\u00edcios. Entenda os fundamentos da 1\u00aa Turma no Informativo 856.\n","protected":false},"author":93,"featured_media":142492,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[336,1100,202],"tax_estado":[30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57],"class_list":{"0":"post-142481","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-carreiras-juridicas","8":"tag-analise-juridica","9":"tag-direito-tributario","10":"tag-stj","11":"tax_estado-ac","12":"tax_estado-al","13":"tax_estado-am","14":"tax_estado-ap","15":"tax_estado-ba","16":"tax_estado-ce","17":"tax_estado-concursos-federais","18":"tax_estado-df","19":"tax_estado-es","20":"tax_estado-go","21":"tax_estado-ma","22":"tax_estado-mg","23":"tax_estado-ms","24":"tax_estado-mt","25":"tax_estado-pa","26":"tax_estado-pb","27":"tax_estado-pe","28":"tax_estado-pi","29":"tax_estado-pr","30":"tax_estado-rj","31":"tax_estado-rn","32":"tax_estado-ro","33":"tax_estado-rr","34":"tax_estado-rs","35":"tax_estado-sc","36":"tax_estado-se","37":"tax_estado-sp","38":"tax_estado-to"},"acf":[],"yoast_head":"\nTransa\u00e7\u00e3o tribut\u00e1ria n\u00e3o gera cobran\u00e7a de honor\u00e1rios advocat\u00edcios<\/title>\n<meta name=\"description\" content=\"STJ decide que a transa\u00e7\u00e3o tribut\u00e1ria n\u00e3o gera cobran\u00e7a de honor\u00e1rios advocat\u00edcios. 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