{"id":14396,"date":"2023-02-08T16:18:45","date_gmt":"2023-02-08T16:18:45","guid":{"rendered":"https:\/\/loboadvogados.com\/site\/?p=14396"},"modified":"2023-02-14T16:36:58","modified_gmt":"2023-02-14T16:36:58","slug":"decisoes-definitivas-sobre-questoes-tributarias-perdem-eficacia-com-decisao-contraria-do-stf","status":"publish","type":"post","link":"https:\/\/loboadvogados.com\/site\/decisoes-definitivas-sobre-questoes-tributarias-perdem-eficacia-com-decisao-contraria-do-stf\/","title":{"rendered":"Decis\u00f5es definitivas sobre quest\u00f5es tribut\u00e1rias perdem efic\u00e1cia com decis\u00e3o contr\u00e1ria do STF"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14396\" class=\"elementor elementor-14396\" 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\/2023\/02\/08\/\">\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>08\/02\/2023<\/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\">Decis\u00f5es definitivas sobre quest\u00f5es tribut\u00e1rias perdem efic\u00e1cia com decis\u00e3o contr\u00e1ria do STF<\/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>O Supremo Tribunal Federal (STF) decidiu, no dia 08\/02\/2023, que os efeitos de uma decis\u00e3o definitiva sobre tributos recolhidos de forma continuada perde seus efeitos no momento em que a Corte se pronunciar em sentido contr\u00e1rio. Por maioria de votos, ficou definido que a perda de efeitos \u00e9 imediata, sem a necessidade de a\u00e7\u00e3o rescis\u00f3ria.<\/p>\n<p><br><\/p>\n<p>Em dois recursos extraordin\u00e1rios &#8211; RE 955227 (Tema 885) e RE 949297 (Tema 881), de relatoria dos ministros Lu\u00eds Roberto Barroso e Edson Fachin, respectivamente, o colegiado, por maioria, tamb\u00e9m considerou que, como a situa\u00e7\u00e3o \u00e9 semelhante \u00e0 cria\u00e7\u00e3o de novo tributo, deve ser observada a irretroatividade, a anterioridade anual e a noventena ou, no caso das contribui\u00e7\u00f5es para a seguridade social, a anterioridade de 90 dias.<\/p>\n<p><br><\/p>\n<p>Os recursos foram apresentados pela Uni\u00e3o contra decis\u00f5es que, na d\u00e9cada de 1990, consideraram inconstitucional a lei que instituiu a Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) e deram a duas empresas o direito de n\u00e3o recolh\u00ea-la. A Uni\u00e3o alegava que, apesar da decis\u00e3o contr\u00e1ria, a cobran\u00e7a poderia ser retomada desde 2007, quando o STF declarou a constitucionalidade da norma (ADI 15).<\/p>\n<p><br><\/p>\n<p>O julgamento foi iniciado na semana passada, e j\u00e1 havia maioria no sentido da perda de efeitos das decis\u00f5es definitivas sobre mat\u00e9ria tribut\u00e1ria contr\u00e1rias a entendimento, mesmo que posterior, do STF. Nesse ponto, o Plen\u00e1rio foi un\u00e2nime.<\/p>\n<p><br><\/p>\n<p><b>Efic\u00e1cia<\/b><br><br><\/p>\n<p>Em rela\u00e7\u00e3o ao marco temporal, prevaleceu o entendimento do ministro Barroso de que, a partir da fixa\u00e7\u00e3o da posi\u00e7\u00e3o do STF em a\u00e7\u00e3o direta de inconstitucionalidade ou em recurso extraordin\u00e1rio com repercuss\u00e3o geral, cessam os efeitos da decis\u00e3o anterior. Seguiram essa corrente os ministros Gilmar Mendes, Andr\u00e9 Mendon\u00e7a, Alexandre de Moraes, e as ministras C\u00e1rmen L\u00facia e Rosa Weber (presidente).<\/p>\n<p><br><\/p>\n<p>O ministro Edson Fachin, que defendia a cessa\u00e7\u00e3o dos efeitos a partir da publica\u00e7\u00e3o da ata desse julgamento, ficou vencido, juntamente com os ministros Ricardo Lewandowski, Nunes Marques, Luiz Fux e Dias Toffoli, que retificou o seu voto quanto ao marco temporal.<\/p>\n<p><br><\/p>\n<p><b>Tese<\/b><br><br><\/p>\n<p>Foi fixada a seguinte tese de repercuss\u00e3o geral:<\/p>\n<p><br><\/p>\n<p>1. As decis\u00f5es do STF em controle incidental de constitucionalidade, anteriores \u00e0 institui\u00e7\u00e3o do regime de repercuss\u00e3o geral, n\u00e3o impactam automaticamente a coisa julgada que se tenha formado, mesmo nas rela\u00e7\u00f5es jur\u00eddicas tribut\u00e1rias de trato sucessivo.<\/p>\n<p><br><\/p>\n<p>2. J\u00e1 as decis\u00f5es proferidas em a\u00e7\u00e3o direta ou em sede de repercuss\u00e3o geral interrompem automaticamente os efeitos temporais das decis\u00f5es transitadas em julgado nas referidas rela\u00e7\u00f5es, respeitadas a irretroatividade, a anterioridade anual e a noventena ou a anterioridade nonagesimal, conforme a natureza do tributo.<\/p>\n<div><br><\/div>\n<p><b>Julgado m\u00e9rito de tema com repercuss\u00e3o geral:<\/b><\/p>\n<p><b><br><\/b><\/p>\n<p><i>&#8220;Decis\u00e3o: O Tribunal, por unanimidade, apreciando o tema 885 da repercuss\u00e3o geral, negou provimento ao recurso<\/i> <i>extraordin\u00e1rio da Uni\u00e3o. Por maioria, n\u00e3o modulou os efeitos da decis\u00e3o, vencidos os Ministros Edson Fachin, Luiz Fux, Ricardo Lewandowski, Dias Toffoli e, em parte, o Ministro Nunes Marques, que propunham modula\u00e7\u00e3o. Por fim, por maioria, entenderam-se aplic\u00e1veis as limita\u00e7\u00f5es constitucionais temporais ao poder de tributar, vencidos os Ministros Gilmar Mendes, Andr\u00e9 Mendon\u00e7a, Alexandre de Moraes e Dias Toffoli. Na sequ\u00eancia, por unanimidade, foi fixada a seguinte tese: &#8220;1. As decis\u00f5es do STF em controle incidental de constitucionalidade, anteriores \u00e0 institui\u00e7\u00e3o do regime de repercuss\u00e3o geral, n\u00e3o impactam automaticamente a coisa julgada que se tenha formado, mesmo nas rela\u00e7\u00f5es jur\u00eddicas tribut\u00e1rias de trato sucessivo. 2. J\u00e1 as decis\u00f5es proferidas em a\u00e7\u00e3o direta ou em sede de repercuss\u00e3o geral interrompem automaticamente os efeitos temporais das decis\u00f5es transitadas em julgado nas referidas rela\u00e7\u00f5es, respeitadas a irretroatividade, a anterioridade anual e a noventena ou a anterioridade nonagesimal, conforme a natureza do tributo&#8221;. Tudo nos termos do voto do Relator. Presid\u00eancia da Ministra Rosa Weber. Plen\u00e1rio, 8.2.2023.&#8221;<\/i><br><\/p>\n<p><br><\/p>\n<p><b style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\">Processos:&nbsp;<\/b><a href=\"https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=4930112\" target=\"_blank\" style=\"letter-spacing: 0.3px; background-color: rgb(255, 255, 255);\">RE 949297<\/a><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\">&nbsp;e&nbsp;<\/span><a href=\"https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=4945134\" target=\"_blank\" style=\"letter-spacing: 0.3px; background-color: rgb(255, 255, 255);\">RE 955227<\/a><br><br><b>Fonte:<\/b>&nbsp;<a href=\"https:\/\/portal.stf.jus.br\/noticias\/verNoticiaDetalhe.asp?idConteudo=501996&amp;ori=1&amp;s=08\" target=\"_blank\" style=\"letter-spacing: 0.3px; background-color: rgb(255, 255, 255);\">Not\u00edcias do STF (vinculado no site https:\/\/portal.stf.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>O Supremo Tribunal Federal (STF) decidiu, no dia 08\/02\/2023, que os efeitos de uma decis\u00e3o definitiva sobre tributos recolhidos de forma continuada perde seus efeitos no momento em que a Corte se pronunciar em sentido contr\u00e1rio. Por maioria de votos, ficou definido que a perda de efeitos \u00e9 imediata, sem a necessidade de a\u00e7\u00e3o rescis\u00f3ria.&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":[105],"class_list":["post-14396","post","type-post","status-publish","format-standard","hentry","category-contencioso-judicial","category-tributario","tag-supremo-tribunal-federal-stf-decisao-difinitiva-transito-em-julgado-tributario","entry"],"_links":{"self":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14396","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=14396"}],"version-history":[{"count":0,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14396\/revisions"}],"wp:attachment":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/media?parent=14396"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/categories?post=14396"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/tags?post=14396"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}