TST -   Execução. Arrematação em hasta pública. Veículo com débito de IPVA. Sub-rogação no preço pago. Ausência de ônus para o adquirente. 
Autor: MARCELO EURÍPEDES | Publicado: 2015-11-25T08:20:00-08:00

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O adquirente
do veículo em hasta pública não responde por qualquer ônus, inclusive tributo
em atraso, que recaia sobre o bem arrematado, o qual deve ser entregue, livre e
desembaraçado de qualquer encargo tributário, já que as dívidas anteriores
sub-rogam-se no preço, nos termos do art. 130 do CTN, aplicado a bens móveis
por analogia. Assim, a Fazenda Pública não tem direito líquido e certo à
cassação da decisão que determinou a baixa das dívidas de IPVA que recaíam
sobre o veículo arrematado, devendo exigir do antigo proprietário o pagamento
do tributo. Sob esse fundamento, a SBDI-II, por unanimidade, conheceu do
recurso ordinário e, no mérito, negou-lhe provimento, mantendo a decisão do
Regional que julgara improcedente a pretensão mandamental.
TST-RO-6626-42.2013.5.15.0000, SBDI-II, rel. Min. Douglas Alencar Rodrigues,
18.8.2015.