{"id":14593,"date":"2023-04-14T19:02:15","date_gmt":"2023-04-14T19:02:15","guid":{"rendered":"https:\/\/loboadvogados.com\/site\/?p=14593"},"modified":"2023-04-14T19:25:40","modified_gmt":"2023-04-14T19:25:40","slug":"stj-permite-dupla-incidencia-do-ipi-sobre-produtos-importados","status":"publish","type":"post","link":"https:\/\/loboadvogados.com\/site\/stj-permite-dupla-incidencia-do-ipi-sobre-produtos-importados\/","title":{"rendered":"STJ permite dupla incid\u00eancia do IPI sobre produtos importados"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14593\" class=\"elementor elementor-14593\" 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\/04\/14\/\">\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>14\/04\/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\">STJ permite dupla incid\u00eancia do IPI sobre produtos importados<\/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>Em julgamento de a\u00e7\u00e3o rescis\u00f3ria, a 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a reverteu decis\u00e3o que afastava a incid\u00eancia do Imposto sobre Produtos Industrializados (IPI) na sa\u00edda de bens de origem estrangeira do estabelecimento importador.<\/p>\n<p><br><\/p>\n<p>Com isso, o imposto dever\u00e1 ser cobrado tanto no desembara\u00e7o aduaneiro do bem industrializado quanto na sa\u00edda do importador para revenda no mercado interno.<\/p>\n<p><br><\/p>\n<p>A a\u00e7\u00e3o rescis\u00f3ria foi movida pela Fazenda Nacional contra o Sindicato das Empresas de Com\u00e9rcio Exterior do Estado de Santa Catarina (Sinditrade), que obteve, em 2015, uma decis\u00e3o definitiva para que seus filiados n\u00e3o precisassem pagar, na sa\u00edda de seus estabelecimentos, o IPI de produtos que n\u00e3o s\u00e3o submetidos \u00e0 industrializa\u00e7\u00e3o ap\u00f3s o desembara\u00e7o aduaneiro.<\/p>\n<p><br><\/p>\n<p>A Fazenda Nacional apontou que, posteriormente a essa decis\u00e3o, o Supremo Tribunal Federal e o STJ pacificaram novo entendimento, no sentido de que \u00e9 poss\u00edvel a dupla incid\u00eancia do IPI. O \u00f3rg\u00e3o fazend\u00e1rio sustentou tamb\u00e9m que o afastamento do imposto prejudicaria a produ\u00e7\u00e3o nacional, pois a isen\u00e7\u00e3o tribut\u00e1ria beneficiaria apenas os importadores.<\/p>\n<p><br><\/p>\n<p>No STJ, o relator, ministro Gurgel de Faria, observou que a corte tem aplicado automaticamente a S\u00famula 343 do STF. Segundo o enunciado, n\u00e3o cabe a\u00e7\u00e3o rescis\u00f3ria quando o ac\u00f3rd\u00e3o rescindendo estiver em harmonia com o entendimento adotado pelo STF \u00e0 \u00e9poca do julgamento, ainda que ocorra posterior supera\u00e7\u00e3o do precedente.<\/p>\n<p><br><\/p>\n<p>Apesar disso, o magistrado apontou que a rescis\u00f3ria deveria ser conhecida, pois, na hip\u00f3tese dos autos, a coisa julgada formada na a\u00e7\u00e3o origin\u00e1ria (incid\u00eancia do IPI apenas no desembara\u00e7o aduaneiro) beneficiaria toda a categoria representada pelo Sinditrade, independentemente de as empresas serem filiadas ou n\u00e3o \u00e0 \u00e9poca da propositura da a\u00e7\u00e3o \u2013 situa\u00e7\u00e3o que, de acordo com o relator, n\u00e3o pode perdurar.<\/p>\n<p><br><\/p>\n<p>Segundo o ministro, o \u00f3bice de conhecimento da a\u00e7\u00e3o rescis\u00f3ria importaria em viola\u00e7\u00e3o de v\u00e1rios princ\u00edpios constitucionais, entre eles o da livre concorr\u00eancia e o da isonomia.<\/p>\n<p><br><\/p>\n<p>Gurgel de Faria destacou que n\u00e3o h\u00e1 como respeitar um princ\u00edpio constitucional que visa preservar a ordem econ\u00f4mica, se for permitido que os importadores de apenas um \u00fanico ente federativo tenham o direito de recolher eternamente a tributa\u00e7\u00e3o do IPI em valor muito inferior ao cobrado de todos os outros importadores do pa\u00eds.<\/p>\n<p><br><\/p>\n<p>&#8220;A<i>l\u00e9m disso, a n\u00e3o observ\u00e2ncia do princ\u00edpio da livre concorr\u00eancia traz como consequ\u00eancia l\u00f3gica a viola\u00e7\u00e3o direta e frontal do princ\u00edpio constitucional da isonomia. N\u00e3o h\u00e1 como deixar os contribuintes que est\u00e3o submetidos \u00e0 tributa\u00e7\u00e3o convencional em situa\u00e7\u00e3o de paridade com aqueles que n\u00e3o est\u00e3o obrigados a ela<\/i>&#8221; declarou.<\/p>\n<p><br><\/p>\n<p>Quanto ao m\u00e9rito da a\u00e7\u00e3o rescis\u00f3ria, o relator afirmou que a 1\u00aa Se\u00e7\u00e3o do STJ j\u00e1 decidiu, em 2015 \u2013 sob a sistem\u00e1tica dos recursos repetitivos \u2013, que os produtos importados est\u00e3o sujeitos a uma nova incid\u00eancia do IPI quando de sua sa\u00edda do estabelecimento importador na opera\u00e7\u00e3o de revenda, mesmo que n\u00e3o tenham sofrido industrializa\u00e7\u00e3o no Brasil.<\/p>\n<p><br><\/p>\n<p>&#8220;<i>Sendo essa a interpreta\u00e7\u00e3o conferida por este Tribunal Superior e, depois, pelo STF na tese constru\u00edda no Tema 906, o reconhecimento da aplica\u00e7\u00e3o dos referidos precedentes obrigat\u00f3rios observa n\u00e3o apenas o mandamento de manuten\u00e7\u00e3o da estabilidade, da integridade e da coer\u00eancia da jurisprud\u00eancia nacional, mas tamb\u00e9m os princ\u00edpios constitucionais da livre concorr\u00eancia e da isonomia tribut\u00e1ria, conforme assentado anteriormente<\/i>&#8220;, concluiu o magistrado. Com informa\u00e7\u00f5es da assessoria de imprensa do STJ.<\/p>\n<p><span style=\"color: var( --e-global-color-text ); letter-spacing: 0.3px;\"><br><\/span><\/p>\n<p><\/p>\n<p><b>Processo<\/b>:&nbsp;<a href=\"https:\/\/processo.stj.jus.br\/processo\/pesquisa\/?tipoPesquisa=tipoPesquisaNumeroRegistro&amp;termo=201700744497&amp;totalRegistrosPorPagina=40&amp;aplicacao=processos.ea\" target=\"_blank\" style=\"letter-spacing: 0.3px; background-color: rgb(255, 255, 255);\">AR 6015.<\/a><\/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:\/\/www.conjur.com.br\/2023-abr-14\/stj-permite-dupla-incidencia-ipi-produtos-importados\" 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<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>Em julgamento de a\u00e7\u00e3o rescis\u00f3ria, a 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a reverteu decis\u00e3o que afastava a incid\u00eancia do Imposto sobre Produtos Industrializados (IPI) na sa\u00edda de bens de origem estrangeira do estabelecimento importador. Com isso, o imposto dever\u00e1 ser cobrado tanto no desembara\u00e7o aduaneiro do bem industrializado quanto na sa\u00edda do importador para&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":[125],"class_list":["post-14593","post","type-post","status-publish","format-standard","hentry","category-contencioso-judicial","category-tributario","tag-sjf-superior-tribunal-de-justica-ipi-imposto-bens-origem-estrangeira","entry"],"_links":{"self":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14593","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=14593"}],"version-history":[{"count":0,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/posts\/14593\/revisions"}],"wp:attachment":[{"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/media?parent=14593"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/categories?post=14593"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/loboadvogados.com\/site\/wp-json\/wp\/v2\/tags?post=14593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}