{"id":14467,"date":"2023-03-16T20:03:10","date_gmt":"2023-03-16T20:03:10","guid":{"rendered":"https:\/\/loboadvogados.com\/site\/?p=14467"},"modified":"2023-03-22T20:11:33","modified_gmt":"2023-03-22T20:11:33","slug":"stf-forma-maioria-para-invalidar-multa-por-negativa-de-compensacao-tributaria","status":"publish","type":"post","link":"https:\/\/loboadvogados.com\/site\/stf-forma-maioria-para-invalidar-multa-por-negativa-de-compensacao-tributaria\/","title":{"rendered":"STF forma maioria para invalidar multa por negativa de compensa\u00e7\u00e3o tribut\u00e1ria"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14467\" class=\"elementor elementor-14467\" 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\/03\/16\/\">\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>16\/03\/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\">STF forma maioria para invalidar multa por negativa de compensa\u00e7\u00e3o tribut\u00e1ria<\/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 pedido administrativo de compensa\u00e7\u00e3o tribut\u00e1ria, ainda que n\u00e3o homologado, representa leg\u00edtimo exerc\u00edcio do direito de peti\u00e7\u00e3o do contribuinte. Por isso, n\u00e3o h\u00e1 correla\u00e7\u00e3o entre tal requerimento e a multa tribut\u00e1ria prevista em lei.<\/p>\n<p><br><\/p>\n<p>Com esse entendimento, o Plen\u00e1rio do Supremo Tribunal Federal formou maioria, nesta quinta-feira (16\/3), para decidir que \u00e9 inconstitucional a multa de 50% pela negativa de homologa\u00e7\u00e3o de compensa\u00e7\u00e3o tribut\u00e1ria. O julgamento virtual, que tem repercuss\u00e3o geral, se estender\u00e1 at\u00e9 as 23h59 desta sexta-feira (17\/03\/2023).<\/p>\n<p><br><\/p>\n<p><b>Contexto<\/b><\/p>\n<p><br><\/p>\n<p>Conforme a Lei 9.430\/1996, o contribuinte pode usar cr\u00e9ditos ou receb\u00ea-los em dinheiro do Fisco. Por\u00e9m, caso o pedido de ressarcimento ou homologa\u00e7\u00e3o de compensa\u00e7\u00e3o tribut\u00e1ria seja negado administrativamente, aplica-se uma multa de 50% sobre o valor em causa. Ou seja, o contribuinte \u00e9 punido caso indique erroneamente um cr\u00e9dito a seu favor.<\/p>\n<p><br><\/p>\n<p>O caso concreto do recurso extraordin\u00e1rio discutia um ac\u00f3rd\u00e3o do Tribunal Regional Federal da 4\u00aa Regi\u00e3o que invalidou a multa. Para os desembargadores, a penalidade conflita com a Constitui\u00e7\u00e3o quando n\u00e3o h\u00e1 m\u00e1-f\u00e9 do contribuinte. A Uni\u00e3o contestava a decis\u00e3o da corte e alegava que o objetivo da multa seria evitar condutas abusivas.<\/p>\n<p><br><\/p>\n<p>De forma subsidi\u00e1ria, a Fazenda Nacional pedia a aplica\u00e7\u00e3o das multas nos casos em que for comprovado abuso de direito por parte do contribuinte \u2014 ou seja, pedidos sobre valores j\u00e1 rejeitados anteriormente.<\/p>\n<p><br><\/p>\n<p>O mesmo tema tamb\u00e9m era discutido em uma A\u00e7\u00e3o Direta de Inconstitucionalidade, ajuizada pela Confedera\u00e7\u00e3o Nacional da Ind\u00fastria (CNI).<\/p>\n<p><br><\/p>\n<p><b>Entendimento vencedor<\/b><\/p>\n<p><br><\/p>\n<p>No RE, prevaleceu o voto do relator, ministro Edson Fachin, que manteve a decis\u00e3o do TRF-4. Para ele, &#8220;a mera n\u00e3o homologa\u00e7\u00e3o de compensa\u00e7\u00e3o tribut\u00e1ria n\u00e3o consiste em ato il\u00edcito com aptid\u00e3o para ensejar san\u00e7\u00e3o&#8221;.<\/p>\n<p><br><\/p>\n<p>Na vis\u00e3o do magistrado, o pedido de compensa\u00e7\u00e3o tribut\u00e1ria n\u00e3o \u00e9 compat\u00edvel com a fun\u00e7\u00e3o repressora das multas. A san\u00e7\u00e3o autom\u00e1tica, sem considera\u00e7\u00f5es sobre a \u00edndole do autor do pedido, viola o direito de peti\u00e7\u00e3o.<\/p>\n<p><br><\/p>\n<p>Fachin tamb\u00e9m considerou que o pedido subsidi\u00e1rio da Uni\u00e3o violaria a boa-f\u00e9 e a cidadania fiscal. At\u00e9 o momento, ele j\u00e1 foi acompanhado pelos ministros Gilmar Mendes, C\u00e1rmen L\u00facia, Andr\u00e9 Mendon\u00e7a, Dias Toffoli, Lu\u00eds Roberto Barroso, Rosa Weber e Celso de Mello. Este \u00faltimo depositou o voto antes da sua aposentadoria, que ocorreu em 2020.<\/p>\n<p><br><\/p>\n<p>J\u00e1 na ADI, o relator, Gilmar, adotou fundamenta\u00e7\u00e3o semelhante. Ele fez uma analogia: &#8220;Se toda vez que uma demanda judicial fosse julgada improcedente, ao autor fosse aplicada multa por litig\u00e2ncia de m\u00e1-f\u00e9, isso certamente coibiria o exerc\u00edcio do direito de acesso \u00e0 Jurisdi\u00e7\u00e3o, mesmo daqueles que, de boa-f\u00e9, venham pleitear seus direitos&#8221;.<\/p>\n<p><br><\/p>\n<p>Al\u00e9m da regra da lei de 1996, ele invalidou um trecho de uma instru\u00e7\u00e3o normativa da Receita Federal sobre o tema. At\u00e9 o momento, ele j\u00e1 foi acompanhado por C\u00e1rmen, Toffoli, Mendon\u00e7a, Fachin, Barroso e Rosa.<\/p>\n<p><br><\/p>\n<p><b>Voto vencido<\/b><\/p>\n<p><br><\/p>\n<p>O ministro Alexandre de Moraes concordou com os fundamentos dos relatores e fez uma ressalva apenas com rela\u00e7\u00e3o a um aspecto \u2014 que, no RE, diz respeito ao pedido subsidi\u00e1rio da Uni\u00e3o. Ele explicou que, pela lei, os contribuintes com pedidos de boa-f\u00e9 s\u00e3o punidos da mesma forma que aqueles que indicam o cr\u00e9dito mesmo sabendo de sua inexist\u00eancia.<\/p>\n<p><br><\/p>\n<p>Assim, para o magistrado, \u00e9 necess\u00e1rio validar a multa quando for comprovada a m\u00e1-f\u00e9 do contribuinte. No entanto, a mera reitera\u00e7\u00e3o de pedidos sobre valores j\u00e1 rejeitados anteriormente n\u00e3o configura m\u00e1-f\u00e9. Ela s\u00f3 ocorre quando a conduta &#8220;ultrapassa os limites do exerc\u00edcio leg\u00edtimo do direito de peti\u00e7\u00e3o a ponto de configurar abuso desse mesmo direito&#8221;.<\/p>\n<p><br><\/p>\n<p>Segundo Renato Silveira, s\u00f3cio das \u00e1reas de contencioso tribut\u00e1rio e tributa\u00e7\u00e3o previdenci\u00e1ria no escrit\u00f3rio Machado Associados, &#8220;o STF reconheceu, corretamente, que a mera n\u00e3o homologa\u00e7\u00e3o da compensa\u00e7\u00e3o tribut\u00e1ria n\u00e3o constitui ato il\u00edcito pass\u00edvel de san\u00e7\u00e3o, prestigiando-se, assim, o direito constitucional de peti\u00e7\u00e3o do contribuinte&#8221;.<\/p>\n<p><br><\/p>\n<p>Para Bruno Rodrigues Teixeira, advogado tributarista e s\u00f3cio do TozziniFreire Advogados, &#8220;sem d\u00favidas, \u00e9 um julgamento acertado e j\u00e1 era esperado que o STF tomasse essa postura porque a cada pedido de declara\u00e7\u00e3o, a cada pedido de restitui\u00e7\u00e3o de tributos, de ressarcimento de cr\u00e9dito, ele tem a sorte de o pedido ser aceito pela Receita Federal e isso \u00e9 discutido no pr\u00f3prio processo administrativo. Isso cria uma inseguran\u00e7a jur\u00eddica muito grande porque os contribuintes que pedem s\u00e3o pessoas de boa-f\u00e9 e com os quais, eventualmente, a Receita pode n\u00e3o concordar&#8221;.&nbsp;<\/p>\n<div><br><\/div>\n<p><b style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\">Decis\u00e3o de julgamento:&nbsp;<\/b><br><\/p>\n<p><span style=\"text-indent: 106.35pt; color: var( --e-global-color-text ); letter-spacing: 0.3px;\">&nbsp;<\/span><\/p>\n<p><i>&#8220;Decis\u00e3o: O Tribunal, por maioria, conheceu parcialmente da presente a\u00e7\u00e3o direta, tendo em vista a revoga\u00e7\u00e3o parcial de disposi\u00e7\u00e3o impugnada, e, na parte conhecida, julgou procedente o pedido para declarar a inconstitucionalidade do \u00a7 17 do art. 74 da Lei 9.430, de 27 de dezembro de 1996, inclu\u00eddo pela Lei 12.249, de 11 de junho de 2010, alterado pela Lei 13.097, de 19 de janeiro de 2015, e, por arrastamento, a inconstitucionalidade do inciso I do \u00a7 1\u00ba do art. 74 da Instru\u00e7\u00e3o Normativa RFB 2.055\/2021. Tudo nos termos do voto do Relator, vencido parcialmente o Ministro Alexandre de Moraes.&#8221;<\/i><\/p><p><i><br><\/i><\/p>\n<p style=\"text-indent: 106.35pt;\">\n<\/p><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=4531713\" target=\"_blank\">RE 796.939<\/a>&nbsp;e&nbsp;<a href=\"https:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=4357242\" target=\"_blank\">ADI 4.905<\/a><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\">.<\/span><\/p>\n<p><br><\/p>\n<p><b>Fonte:&nbsp;&nbsp;<\/b><a href=\"https:\/\/www.conjur.com.br\/2023-mar-16\/stf-maioria-multa-negativa-compensacao-tributaria\" target=\"_blank\" style=\"letter-spacing: 0.3px; background-color: rgb(255, 255, 255);\">Consultor Jur\u00eddico&nbsp;(vinculado no site www.conjur.com.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 pedido administrativo de compensa\u00e7\u00e3o tribut\u00e1ria, ainda que n\u00e3o homologado, representa leg\u00edtimo exerc\u00edcio do direito de peti\u00e7\u00e3o do contribuinte. Por isso, n\u00e3o h\u00e1 correla\u00e7\u00e3o entre tal requerimento e a multa tribut\u00e1ria prevista em lei. Com esse entendimento, o Plen\u00e1rio do Supremo Tribunal Federal formou maioria, nesta quinta-feira (16\/3), para decidir que \u00e9 inconstitucional a multa&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":[113],"class_list":["post-14467","post","type-post","status-publish","format-standard","hentry","category-contencioso-judicial","category-tributario","tag-supremo-tribunal-federal-stf-compensacao-tributaria-multa","entry"],"_links":{"self":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14467","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=14467"}],"version-history":[{"count":0,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14467\/revisions"}],"wp:attachment":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/media?parent=14467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/categories?post=14467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/tags?post=14467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}