{"id":14570,"date":"2023-03-21T21:03:19","date_gmt":"2023-03-21T21:03:19","guid":{"rendered":"https:\/\/loboadvogados.com\/site\/?p=14570"},"modified":"2023-04-04T21:08:16","modified_gmt":"2023-04-04T21:08:16","slug":"contribuinte-tem-direito-a-certidao-positiva-com-efeito-de-negativa-enquanto-houver-pedido-pendente-em-processo-administrativo-do-debito-tributario","status":"publish","type":"post","link":"https:\/\/loboadvogados.com\/site\/contribuinte-tem-direito-a-certidao-positiva-com-efeito-de-negativa-enquanto-houver-pedido-pendente-em-processo-administrativo-do-debito-tributario\/","title":{"rendered":"Contribuinte tem direito \u00e0 certid\u00e3o positiva com efeito de negativa enquanto houver pedido pendente em processo administrativo do d\u00e9bito tribut\u00e1rio"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14570\" class=\"elementor elementor-14570\" 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\/21\/\">\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>21\/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\">Contribuinte tem direito \u00e0 certid\u00e3o positiva com efeito de negativa enquanto houver pedido pendente em processo administrativo do d\u00e9bito tribut\u00e1rio<\/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__width-initial 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>A 8\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) reconheceu que uma contribuinte tem direito \u00e0 suspens\u00e3o da cobran\u00e7a de d\u00e9bito tribut\u00e1rio apurado em processo administrativo pendente de aprecia\u00e7\u00e3o pela Fazenda Nacional e \u00e0 expedi\u00e7\u00e3o de certid\u00e3o positiva de d\u00e9bito tribut\u00e1rio com efeito de negativa. Na via administrativa a impetrante buscava a compensa\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio.<\/p>\n<p><br><\/p>\n<p><\/p>\n<p>A compensa\u00e7\u00e3o ocorre quando o pagamento de um tributo \u00e9 realizado de forma indevida ou a maior, gera um cr\u00e9dito do contribuinte para com a Fazenda P\u00fablica (cr\u00e9dito tribut\u00e1rio). O C\u00f3digo Tribut\u00e1rio Nacional (CTN) estabelece que, por meio da compensa\u00e7\u00e3o tribut\u00e1ria, o contribuinte pode restituir, recuperar ou utilizar valores pagos equivocadamente para quitar as obriga\u00e7\u00f5es tribut\u00e1rias j\u00e1 apuradas (liquidadas).<\/p>\n<p><br><\/p>\n<p><\/p>\n<p>O processo chegou ao tribunal por meio de remessa oficial, instituto do C\u00f3digo de Processo Civil (artigo 496), tamb\u00e9m conhecido como reexame necess\u00e1rio ou duplo grau obrigat\u00f3rio, que exige que o juiz encaminhe o processo \u00e0 segunda inst\u00e2ncia, havendo ou n\u00e3o apela\u00e7\u00e3o das partes, sempre que a senten\u00e7a for contr\u00e1ria a algum ente p\u00fablico.<\/p>\n<p><br><\/p>\n<p><\/p>\n<p>Na relatoria, a desembargadora federal Maura Moraes Tayer, verificou que se trata de suspens\u00e3o de exigibilidade, nos termos do art. 151, III e IV, do C\u00f3digo Tribut\u00e1rio Nacional (CTN), aplic\u00e1vel ao caso concreto. \u201cOs processos administrativos tratam de compensa\u00e7\u00e3o dos cr\u00e9ditos da impetrante com os seus d\u00e9bitos perante a Receita Federal, cuja apura\u00e7\u00e3o definiria a situa\u00e7\u00e3o da impetrante como sujeito passivo do cr\u00e9dito tribut\u00e1rio\u201d, conforme fundamentado na senten\u00e7a, citou a magistrada.<\/p>\n<p><br><\/p>\n<p><\/p>\n<p>Nesse sentido, o Superior Tribunal de Justi\u00e7a (STJ) firmou jurisprud\u00eancia consolidando que \u201cestando pendente de exame de pedido em processo administrativo no qual se discute a compensa\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio, n\u00e3o pode a Administra\u00e7\u00e3o negar a expedi\u00e7\u00e3o de certid\u00e3o negativa de d\u00e9bito com efeito de negativa\u201d, e que &#8220;o pr\u00f3prio pedido de compensa\u00e7\u00e3o tem o cond\u00e3o de suspender a exigibilidade do cr\u00e9dito tribut\u00e1rio, porquanto afastada a certeza e a liquidez da d\u00edvida&#8221;, ressaltou a desembargadora federal.<\/p>\n<p><br><\/p>\n<p><\/p>\n<p>Portanto, votou a magistrada no sentido de que a senten\u00e7a foi acertada, conclus\u00e3o refor\u00e7ada pela aus\u00eancia de recurso volunt\u00e1rio (ou seja, interposto por alguma das partes), e deve ser mantida.<\/p>\n<p><br><\/p>\n<p><\/p>\n<p>O Colegiado, por unanimidade, acompanhou o voto da relatora.<\/p>\n<p><br><\/p>\n<p><\/p>\n<p><b style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px; text-align: justify;\">Processo:<\/b><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\">&nbsp;<\/span><a href=\"https:\/\/processual.trf1.jus.br\/consultaProcessual\/processo.php?secao=TRF1&amp;proc=00138177220144013300\" target=\"_blank\" style=\"letter-spacing: 0.3px; background-color: rgb(255, 255, 255);\">0013817-72.2014.4.01.3300.<\/a><br><\/p>\n<p><span style=\"font-family: Arial; letter-spacing: normal; text-align: justify; color: var( --e-global-color-text );\">&nbsp;<\/span><\/p>\n<p><\/p>\n<p><b>Fonte:<\/b><a style=\"letter-spacing: 0.3px; background-color: #ffffff;\" href=\"https:\/\/www.jota.info\/tributos-e-empresas\/tributario\/carf-admite-credito-de-pis-cofins-sobre-frete-de-insumos-com-aliquota-zero-28032023\" target=\"_blank\" rel=\"noopener\">&nbsp;<\/a><a href=\"https:\/\/portal.trf1.jus.br\/portaltrf1\/comunicacao-social\/imprensa\/noticias\/decisao-contribuinte-tem-direito-a-certidao-positiva-com-efeito-de-negativa-enquanto-houver-pedido-pendente-em-processo-administrativo-do-debito-tributario.htm?s=08\" target=\"_blank\">Not\u00edcias do TRF 1 (vinculado no site https:\/\/www.trf1.jus.b<\/a><a style=\"letter-spacing: 0.3px; background-color: #ffffff;\" href=\"https:\/\/www.tst.jus.br\/web\/guest\/-\/coordenador-de-ind%C3%BAstria-n%C3%A3o-receber%C3%A1-minutos-residuais-como-horas-extras\" target=\"_blank\" rel=\"noopener\">r).<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-95d8435 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"95d8435\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6bd105d\" data-id=\"6bd105d\" 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-5ac1159 elementor-widget elementor-widget-heading\" data-id=\"5ac1159\" 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\">Reconhecido o direito a deduzir de IR contribui\u00e7\u00f5es extraordin\u00e1rias para fundo de previd\u00eancia complementar em at\u00e9 12%<\/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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A 8\u00aa Turma do Tribunal Regional Federal da 1\u00aa Regi\u00e3o (TRF1) reconheceu que uma contribuinte tem direito \u00e0 suspens\u00e3o da cobran\u00e7a de d\u00e9bito tribut\u00e1rio apurado em processo administrativo pendente de aprecia\u00e7\u00e3o pela Fazenda Nacional e \u00e0 expedi\u00e7\u00e3o de certid\u00e3o positiva de d\u00e9bito tribut\u00e1rio com efeito de negativa. Na via administrativa a impetrante buscava a compensa\u00e7\u00e3o&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":[122],"class_list":["post-14570","post","type-post","status-publish","format-standard","hentry","category-contencioso-judicial","category-tributario","tag-trf1-tribunal-regiona-federal-contribuinte-certidao-de-debitos-processo-administrativo-debito-tributario","entry"],"_links":{"self":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14570","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=14570"}],"version-history":[{"count":0,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14570\/revisions"}],"wp:attachment":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/media?parent=14570"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/categories?post=14570"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/tags?post=14570"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}