Foi rejeitado um recurso da Cepisa (Companhia Energética do Piauí) pela SDI-2 do Tribunal Superior do Trabalho, que buscava responsabilizar um comprador de imóvel em leilão judicial por débitos de energia elétrica que já existiam antes da arrematação do imóvel.
A ação iniciada pelo novo proprietário contra a Cepisa foi julgada procedente em primeira instância com base no artigo 130 do Código Tributário Nacional, que esclarece que em caso de hasta pública, o comprador fica livre de qualquer responsabilidade tributária anterior que tenha relação com a propriedade e/ou as taxas derivadas de prestação de serviços referentes ao bem.
De acordo com o ministro relator do processo na SDI-2, “em regra, as dívidas do bem alienado recaem sobre o valor do preço pago pelo adquirente, observando-se, sempre, a ordem de preferência dos credores”. Ainda complementou que “essa disposição se aplica, inclusive, aos débitos relativos à tarifa devida à empresa concessionária de energia elétrica”.
Isso porque o imóvel foi à leilão para pagamento de dívidas do proprietário anterior do imóvel em questão.
Como os valores foram destinados aos credores prioritários, as contas de energia elétrica não foram quitadas, motivo pelo qual a Cepisa tentou cobrar do arrematante.
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