{"id":14175,"date":"2022-05-31T15:14:44","date_gmt":"2022-05-31T15:14:44","guid":{"rendered":"https:\/\/loboadvogados.com\/site\/?p=14175"},"modified":"2022-06-06T15:20:54","modified_gmt":"2022-06-06T15:20:54","slug":"stj-decide-que-ir-nao-incide-sobre-juros-de-mora-devidos-por-atraso-no-pagamento-de-remuneracao","status":"publish","type":"post","link":"https:\/\/loboadvogados.com\/site\/stj-decide-que-ir-nao-incide-sobre-juros-de-mora-devidos-por-atraso-no-pagamento-de-remuneracao\/","title":{"rendered":"STJ decide que IR n\u00e3o incide sobre juros de mora devidos por atraso no pagamento de remunera\u00e7\u00e3o"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14175\" class=\"elementor elementor-14175\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5f8734df elementor-section-full_width elementor-section-height-min-height elementor-section-height-default elementor-section-items-middle\" data-id=\"5f8734df\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-14385409\" data-id=\"14385409\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-cf20892 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"cf20892\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-de11830 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/loboadvogados.com\/site\/2022\/05\/31\/\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>31\/05\/2022<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41d19ff5 elementor-widget elementor-widget-heading\" data-id=\"41d19ff5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">STJ decide que IR n\u00e3o incide sobre juros de mora devidos por atraso no pagamento de remunera\u00e7\u00e3o<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<article class=\"elementor-section elementor-top-section elementor-element elementor-element-22ff1ee8 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"22ff1ee8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-3c8682d0\" data-id=\"3c8682d0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-41bb87ca elementor-widget elementor-widget-text-editor\" data-id=\"41bb87ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><\/p>\n<p>A Segunda Turma do Superior Tribunal de Justi\u00e7a (STJ), em ju\u00edzo de retrata\u00e7\u00e3o do recurso especial interposto, firmou o entendimento de que n\u00e3o incide imposto de renda (IR) sobre os juros de mora devidos pelo atraso no pagamento de remunera\u00e7\u00e3o por exerc\u00edcio de emprego, cargo ou fun\u00e7\u00e3o.<br><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br>A decis\u00e3o veio ap\u00f3s o colegiado retomar julgamento de recurso da Uni\u00e3o contra ac\u00f3rd\u00e3o proferido pelo Tribunal Regional Federal da 4\u00aa Regi\u00e3o (TRF4), no qual se entendeu, com base em precedente firmado pela Primeira Se\u00e7\u00e3o do STJ (REsp 1.118.429), que os valores recebidos de forma acumulada por for\u00e7a de reclamat\u00f3ria trabalhista devem sofrer a tributa\u00e7\u00e3o nos termos em que incidiria o tributo se percebidos \u00e0 \u00e9poca pr\u00f3pria, mas que, em qualquer hip\u00f3tese, os juros de mora devidos pelo atraso n\u00e3o est\u00e3o sujeitos \u00e0 incid\u00eancia do IR, visto sua natureza indenizat\u00f3ria.<br><\/span><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br>Recurso sobrestado para aguardar a conclus\u00e3o do julgamento do Tema 808\/STF<br><\/span><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br>A Uni\u00e3o alegou que no REsp 1.089.720, tamb\u00e9m a Primeira Se\u00e7\u00e3o definiu que, em se tratando de valores recebidos no contexto de a\u00e7\u00e3o previdenci\u00e1ria, h\u00e1 incid\u00eancia de IR sobre os juros morat\u00f3rios e que essa seria justamente a hip\u00f3tese do processo analisado em que, inclusive, diversas verbas recebidas pelo trabalhador tiveram origem em verbas remunerat\u00f3rias.<br><\/span><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br>Alegou ainda que deveria ter sido reconhecido que os juros morat\u00f3rios seguem a l\u00f3gica do principal e ser\u00e3o tributados se a verba principal tamb\u00e9m o for.<br><\/span><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br>Inicialmente, o recurso especial da Uni\u00e3o foi provido para se reconhecer a incid\u00eancia de IR sobre os juros de mora decorrentes dos valores recebidos por for\u00e7a da reclamat\u00f3ria trabalhista, por\u00e9m, interposto recurso extraordin\u00e1rio (RE) pela outra parte, a decis\u00e3o foi sobrestada aguardando a conclus\u00e3o do Tema 808 do Supremo Tribunal Federal (STF).<br><\/span><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br>Os juros de mora devidos em raz\u00e3o do atraso no pagamento de remunera\u00e7\u00e3o visam a recompor efetivas perdas<\/span><\/p>\n<p>O ministro Francisco Falc\u00e3o, relator, sublinhou em seu voto a ementa do julgamento do RE 855.091 (Tema 808), em que o STF, sob a sistem\u00e1tica da repercuss\u00e3o geral, definiu que os juros de mora devidos em raz\u00e3o do atraso no pagamento de remunera\u00e7\u00e3o por exerc\u00edcio de emprego, cargo ou fun\u00e7\u00e3o visam, precipuamente, a recompor efetivas perdas.<br><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br>Isso porque, conforme pontuou a Corte Suprema, tal atraso faz com que o credor busque meios alternativos, que atraem juros, multas e outros passivos ou outras despesas ou mesmo pre\u00e7os mais elevados, para atender as suas necessidades b\u00e1sicas e \u00e0s de sua fam\u00edlia.<br><\/span><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br>A partir disso, lembrou o relator, o STF fixou a tese de que &#8220;n\u00e3o incide imposto de renda sobre os juros de mora devidos pelo atraso no pagamento de remunera\u00e7\u00e3o por exerc\u00edcio de emprego, cargo ou fun\u00e7\u00e3o&#8221;.<br><\/span><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br>&#8220;Nesse panorama, observado o entendimento do STF sobre a quest\u00e3o, adota-se a referida tese no exerc\u00edcio do ju\u00edzo de retrata\u00e7\u00e3o plasmado no artigo 1.040, II, do C\u00f3digo de Processo Civil de 2015 (CPC\/2015)&#8221;.<br><\/span><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br><b>Ementa do ac\u00f3rd\u00e3o:<\/b><\/span><\/p>\n<p><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><i><br><\/i><\/span><\/p>\n<p><i>&#8220;TRIBUT\u00c1RIO. PROCESSUAL CIVIL. N\u00c3O INCID\u00caNCIA DO IMPOSTO DE RENDA SOBRE JUROS DE MORA DEVIDOS PELO ATRASO NO PAGAMENTO DE REMUNERA\u00c7\u00c3O POR EXERC\u00cdCIO DE EMPREGO. CAR\u00c1TER INDENIZAT\u00d3RIO. RE N. 855.091 RG\/RS. JU\u00cdZO DE RETRATA\u00c7\u00c3O EXERCIDO. I &#8211; O Supremo Tribunal Federal, no julgamento do RE n. 855.091 RG\/SC, sob a sistem\u00e1tica da repercuss\u00e3o geral (Tema n. 808), firmou a tese de que &#8220;n\u00e3o incide imposto de renda sobre os juros de mora devidos pelo atraso no pagamento de remunera\u00e7\u00e3o por exerc\u00edcio de emprego, cargo ou fun\u00e7\u00e3o&#8221;. II &#8211; Observado o entendimento do Supremo Tribunal Federal sobre a quest\u00e3o, adota-se a referida tese, no exerc\u00edcio do ju\u00edzo de retrata\u00e7\u00e3o plasmado no art. 1.040, II, do CPC\/2015. III &#8211; Agravo regimental provido para negar provimento ao recurso especial da Fazenda Nacional. Ju\u00edzo de retrata\u00e7\u00e3o exercido.&#8221;<\/i><br><\/p>\n<p><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><b><br>Processo<\/b><\/span><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\">:&nbsp;<\/span><a href=\"https:\/\/processo.stj.jus.br\/processo\/pesquisa\/?tipoPesquisa=tipoPesquisaNumeroRegistro&amp;termo=201402982950&amp;totalRegistrosPorPagina=40&amp;aplicacao=processos.ea\" target=\"_blank\" style=\"letter-spacing: 0.3px; background-color: rgb(255, 255, 255);\">REsp 1.494.279.<\/a><\/p>\n<p><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\">&nbsp;<\/span><\/p>\n<p><\/p>\n<p><b>Fonte<\/b>:&nbsp;<a href=\"https:\/\/www.stj.jus.br\/sites\/portalp\/Paginas\/Comunicacao\/Noticias\/31052022-Nao-ha-incidencia-de-IR-sobre-juros-de-mora-devidos-por-atraso-no-pagamento-de-remuneracao-.aspx\" target=\"_blank\" style=\"letter-spacing: 0.3px; background-color: rgb(255, 255, 255);\">Not\u00edcias do STJ (vinculado no site&nbsp;www.stj.jus.br).<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c628168 elementor-align-left elementor-widget elementor-widget-post-info\" data-id=\"c628168\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-733cf33 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-folder-open\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/loboadvogados.com\/site\/category\/contencioso-judicial\/\" class=\"elementor-post-info__terms-list-item\">Contencioso judicial<\/a>, <a href=\"https:\/\/loboadvogados.com\/site\/category\/tributario\/\" class=\"elementor-post-info__terms-list-item\">Tribut\u00e1rio<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-499fd3a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"499fd3a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1a08a30b elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1a08a30b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5df78717\" data-id=\"5df78717\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-171c19a1 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"171c19a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Compartilhar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3235b1 elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-circle elementor-share-buttons--align-left elementor-share-buttons--color-custom elementor-widget__width-auto elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"d3235b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_facebook\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on facebook\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_twitter\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on twitter\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_linkedin\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on linkedin\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_whatsapp\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on whatsapp\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_telegram\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on telegram\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-telegram\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_email\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on email\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-envelope\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\">\n\t\t\t\t\t\t<div\n\t\t\t\t\t\t\tclass=\"elementor-share-btn elementor-share-btn_print\"\n\t\t\t\t\t\t\trole=\"button\"\n\t\t\t\t\t\t\ttabindex=\"0\"\n\t\t\t\t\t\t\taria-label=\"Share on print\"\n\t\t\t\t\t\t>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fas fa-print\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-60c64e07\" data-id=\"60c64e07\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-687a8096 elementor-widget elementor-widget-heading\" data-id=\"687a8096\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00daltimos posts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2633da7 elementor-grid-1 elementor-posts--align-left elementor-posts--thumbnail-none elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"2633da7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:15,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:30,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-14956 post type-post status-publish format-standard hentry category-semcatogoria tag-stf-uniao-estavel-casamento-regime-separacao-de-bens-idoso entry\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/loboadvogados.com\/site\/25-anos-de-lobo-advogados\/\" >\n\t\t\t\t25 anos de Lobo Advogados\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t29\/08\/2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/loboadvogados.com\/site\/25-anos-de-lobo-advogados\/\" aria-label=\"Read more about 25 anos de Lobo Advogados\" tabindex=\"-1\" >\n\t\t\tLEIA MAIS +\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-14784 post type-post status-publish format-standard hentry category-contencioso-judicial tag-stf-uniao-estavel-casamento-regime-separacao-de-bens-idoso entry\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/loboadvogados.com\/site\/stf-define-que-separacao-de-bens-em-casamento-de-pessoas-acima-de-70-anos-nao-e-obrigatoria\/\" >\n\t\t\t\tSTF define que separa\u00e7\u00e3o de bens em casamento de pessoas acima de 70 anos n\u00e3o \u00e9 obrigat\u00f3ria\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t02\/02\/2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/loboadvogados.com\/site\/stf-define-que-separacao-de-bens-em-casamento-de-pessoas-acima-de-70-anos-nao-e-obrigatoria\/\" aria-label=\"Read more about STF define que separa\u00e7\u00e3o de bens em casamento de pessoas acima de 70 anos n\u00e3o \u00e9 obrigat\u00f3ria\" tabindex=\"-1\" >\n\t\t\tLEIA MAIS +\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-14762 post type-post status-publish format-standard hentry category-contencioso-judicial tag-medicamento-tratamento-oncologico-rename-cacon-nat-jus-hemifumarato-de-gilteritinibe entry\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/loboadvogados.com\/site\/tribunal-regional-federal-determina-que-a-uniao-forneca-de-medicamento-para-tratamento-oncologico\/\" >\n\t\t\t\tTribunal Regional Federal determina que a Uni\u00e3o forne\u00e7a de medicamento para tratamento oncol\u00f3gico\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t06\/11\/2023\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/loboadvogados.com\/site\/tribunal-regional-federal-determina-que-a-uniao-forneca-de-medicamento-para-tratamento-oncologico\/\" aria-label=\"Read more about Tribunal Regional Federal determina que a Uni\u00e3o forne\u00e7a de medicamento para tratamento oncol\u00f3gico\" tabindex=\"-1\" >\n\t\t\tLEIA MAIS +\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-14750 post type-post status-publish format-standard hentry category-contencioso-judicial category-propriedade-intelectual category-trabalhista tag-direito-de-imagem-recuperacao-judicial-classe-trabalhista entry\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/loboadvogados.com\/site\/direito-de-imagem-difere-de-salario-e-nao-tem-preferencia-em-recuperacao-judicial\/\" >\n\t\t\t\tDireito de imagem difere de sal\u00e1rio e n\u00e3o tem prefer\u00eancia em recupera\u00e7\u00e3o judicial\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t02\/08\/2023\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/loboadvogados.com\/site\/direito-de-imagem-difere-de-salario-e-nao-tem-preferencia-em-recuperacao-judicial\/\" aria-label=\"Read more about Direito de imagem difere de sal\u00e1rio e n\u00e3o tem prefer\u00eancia em recupera\u00e7\u00e3o judicial\" tabindex=\"-1\" >\n\t\t\tLEIA MAIS +\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-14737 post type-post status-publish format-standard hentry category-contencioso-judicial category-trabalhista tag-supremo-tribunal-federal-stf-justica-trabalho-cassacao entry\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/loboadvogados.com\/site\/stf-cassa-decisao-da-justica-do-trabalho-sobre-verbas-de-funcionario-de-fundacao-publica\/\" >\n\t\t\t\tSTF cassa decis\u00e3o da Justi\u00e7a do Trabalho sobre verbas de funcion\u00e1rio de funda\u00e7\u00e3o p\u00fablica\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t01\/08\/2023\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/loboadvogados.com\/site\/stf-cassa-decisao-da-justica-do-trabalho-sobre-verbas-de-funcionario-de-fundacao-publica\/\" aria-label=\"Read more about STF cassa decis\u00e3o da Justi\u00e7a do Trabalho sobre verbas de funcion\u00e1rio de funda\u00e7\u00e3o p\u00fablica\" tabindex=\"-1\" >\n\t\t\tLEIA MAIS +\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-14742 post type-post status-publish format-standard hentry category-contencioso-judicial category-tributario tag-tribunal-regional-federal-deducao-imposto-de-renda-fundo-de-previdencia entry\">\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h6 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/loboadvogados.com\/site\/reconhecido-o-direito-a-deduzir-de-ir-contribuicoes-extraordinarias-para-fundo-de-previdencia-complementar-em-ate-12\/\" >\n\t\t\t\tReconhecido o direito a deduzir de IR contribui\u00e7\u00f5es extraordin\u00e1rias para fundo de previd\u00eancia complementar em at\u00e9 12%\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\t01\/08\/2023\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/loboadvogados.com\/site\/reconhecido-o-direito-a-deduzir-de-ir-contribuicoes-extraordinarias-para-fundo-de-previdencia-complementar-em-ate-12\/\" aria-label=\"Read more about Reconhecido o direito a deduzir de IR contribui\u00e7\u00f5es extraordin\u00e1rias para fundo de previd\u00eancia complementar em at\u00e9 12%\" tabindex=\"-1\" >\n\t\t\tLEIA MAIS +\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A Segunda Turma do Superior Tribunal de Justi\u00e7a (STJ), em ju\u00edzo de retrata\u00e7\u00e3o do recurso especial interposto, firmou o entendimento de que n\u00e3o incide imposto de renda (IR) sobre os juros de mora devidos pelo atraso no pagamento de remunera\u00e7\u00e3o por exerc\u00edcio de emprego, cargo ou fun\u00e7\u00e3o. A decis\u00e3o veio ap\u00f3s o colegiado retomar julgamento&hellip; <a class=\"more-link\" href=\"https:\/\/loboadvogados.com\/site\/reconhecido-o-direito-a-deduzir-de-ir-contribuicoes-extraordinarias-para-fundo-de-previdencia-complementar-em-ate-12\/\">Continue a ler <span class=\"screen-reader-text\">Reconhecido o direito a deduzir de IR contribui\u00e7\u00f5es extraordin\u00e1rias para fundo de previd\u00eancia complementar em at\u00e9 12%<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[5,15],"tags":[82],"class_list":["post-14175","post","type-post","status-publish","format-standard","hentry","category-contencioso-judicial","category-tributario","tag-stj-incidencia-imposto-de-renda-juros-de-mora-juros-atraso-pagamento","entry"],"_links":{"self":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14175","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/comments?post=14175"}],"version-history":[{"count":0,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14175\/revisions"}],"wp:attachment":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/media?parent=14175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/categories?post=14175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/tags?post=14175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}