{"id":37542,"date":"2014-01-20T17:12:26","date_gmt":"2014-01-20T19:12:26","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"cir-00614-%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e6%9c%88%e4%be%8b%e4%bc%9a","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2014\/01\/20\/cir-00614-%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e6%9c%88%e4%be%8b%e4%bc%9a\/","title":{"rendered":"CIR 006\/14: \u6cd5\u5f8b\u59d4\u54e1\u4f1a\u6708\u4f8b\u4f1a"},"content":{"rendered":"<p style=\"text-align: right;\">\uff23\uff29\uff32\u2010\uff10\uff10\uff16\uff0f\uff12\uff10\uff11\uff14<\/p>\n<p style=\"text-align: right;\">\uff12\uff10\uff11\uff14\u5e74\uff11\u6708\uff12\uff10\u65e5<\/p>\n<p>\u5404\u4f4d<\/p>\n<p style=\"text-align: right;\">\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/p>\n<p style=\"text-align: right;\">\u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a\u3000\u59d4\u54e1\u9577<\/p>\n<p style=\"text-align: right;\">\u6751\u4e0a\u3000\u5ee3\u9ad8<\/p>\n<p style=\"text-align: center;\"><strong>\u6708<\/strong> <strong>\u4f8b<\/strong> <strong>\u4f1a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u62dd\u5553\u3000<\/p>\n<p>\u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804\u306e\u3053\u3068\u3068\u304a\u6176\u3073\u7533\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u3055\u3066\u3001\u5f53\u59d4\u54e1\u4f1a\u3067\u306f\uff11\u6708\u306e\u6708\u4f8b\u4f1a\u3092\u4e0b\u8a18\u306e\u8981\u9818\u3067\u884c\u306a\u3044\u307e\u3059\u306e\u3067\u4f1a\u54e1\u5404\u4f4d\u596e\u3063\u3066\u3054\u53c2\u52a0\u3044\u305f\u3060\u304d\u307e\u3059\u3088\u3046\u3054\u6848\u5185\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u5408\u306f\u30dd\u30eb\u30c8\u30ac\u30eb\u8a9e\u3067\u884c\u308f\u308c\u3001\u65e5\u672c\u8a9e\u3078\u306e\u901a\u8a33\u306f\u4ed8\u304d\u307e\u305b\u3093\u304c\u3001\u7d4c\u55b6\u306b\u6709\u7528\u306a\u60c5\u5831\u4ea4\u63db\u304c\u51fa\u6765\u307e\u3059\u306e\u3067\u3001\u51fa\u6765\u308b\u3060\u3051\u62c5\u5f53\u8005\u3092\u51fa\u5e2d\u3055\u305b\u3001\u5f8c\u65e5\u793e\u5185\u5831\u544a\u3055\u305b\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u656c\u5177<\/p>\n<p style=\"text-align: center;\"><strong>&#8211; <\/strong><strong>\u8a18<\/strong><strong> &#8211;<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u65e5\u6642\uff1a\uff12\uff10\uff11\uff14\u5e74\uff11\u6708\uff12\uff13\u65e5\uff08\u6728\uff09\uff11\uff16\u6642<\/strong> <strong>\uff5e<\/strong> <strong>\uff11\uff18\u6642<\/strong><\/p>\n<p><strong>\u5834\u6240\uff1a\u5f53\u6240\u4f1a\u8b70\u5ba4<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u8b70\u984c:<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size:12px\"><strong>\uff11\uff0e<u>\u53cd\u6c5a\u8077\u6cd5\u3068\u6cd5\u4ee4\u9075\u5b88\u30d7\u30ed\u30b0\u30e9\u30e0<\/u><\/strong><\/span><\/p>\n<p><span style=\"font-size:12px\">\u53cd\u6c5a\u8077\u6cd5\u304c\u516c\u5e03\u3055\u308c\u305f\u80cc\u666f\u3084\u3001\u540c\u6cd5\u5f8b\u306b\u3088\u308a\u4e88\u60f3\u3055\u308c\u308b\u52b9\u679c\u3092\u793a\u3057\u306a\u304c\u3089\u3001\u7c21\u6f54\u306b\u53cd\u6c5a\u8077\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3002\u307e\u305f\u3001\u540c\u6cd5\u5f8b\u3067\u60f3\u5b9a\u3055\u308c\u308b\u6cd5\u4ee4\u9075\u5b88\u30d7\u30ed\u30b0\u30e9\u30e0\u3001\u305d\u306e\u5229\u70b9\u3001\u5404\u4f01\u696d\u306b\u9069\u5408\u3057\u305f\u6cd5\u4ee4\u9075\u5b88\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u69cb\u7bc9\u306a\u3069\u3092\u63d0\u793a\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-size:12px\">\u8b1b\u5e2b\uff1a<strong>FAB&Iacute;OLA CAROLINA LISBOA CAMMAROTA DE ABREU<\/strong>\u6c0f<\/span><\/p>\n<p><span style=\"font-size:12px\">. S&oacute;cia do escrit&oacute;rio <strong>Souza, Cescon, Barrieu &amp; Flesch Advogados<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size:12px\"><strong>\uff12\uff0e<\/strong><strong><u>CPRB (Contribui&ccedil;&atilde;o Previdenci&aacute;ria sobre Receita Bruta) : <\/u><\/strong><strong><u>\u6cd5\u4ee4\uff11\uff14\uff13\uff16\u53f7\uff0f\uff12\uff10\uff11\uff13\u5e74\u306e\u8981\u70b9<\/u><\/strong><\/span><\/p>\n<p><span style=\"font-size:12px\">\u7dcf\u58f2\u4e0a\u3052\u306b\u8ab2\u3055\u308c\u308b\u793e\u4f1a\u4fdd\u969c\u8ca0\u62c5\u91d1\u306e\u8a08\u7b97\u30fb\u5fb4\u53ce\u306e\u4f53\u7cfb\u306b\u95a2\u3059\u308b\u69d8\u3005\u306a\u5074\u9762\u3092\u53d6\u308a\u6271\u3063\u305f\u6cd5\u4ee4\uff11\uff14\uff13\uff16\uff0f\uff11\uff13\u306b\u95a2\u3059\u308b\u8ad6\u4e89\u70b9\uff08\u7d66\u4e0e\u304b\u3089\u8ca0\u62c5\u3059\u308b\u4ee3\u308f\u308a\u306b\uff09\u3002<\/span><\/p>\n<p><span style=\"font-size:12px\">\u8b1b\u5e2b\uff1a<strong>DANIEL TEIXEIRA PRATES<\/strong>\u6c0f<\/span><\/p>\n<p><span style=\"font-size:12px\">. Advogado-S&ecirc;nior do escrit&oacute;rio <strong>Gaia, Silva, Gaede &amp; Associados<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size:12px\"><strong>\uff13<\/strong><strong>. <\/strong><strong><u>\u7d66\u4e0e\u5916\u8af8\u624b\u5f53<\/u><\/strong><strong><u>(verbas indenizat&oacute;rias) <\/u><\/strong><strong><u>\u306e\u652f\u7d66\u306b\u4fc2\u308b\u793e\u4f1a\u4fdd\u967a\u8ca0\u62c5\u91d1\u306e\u5fb4\u53ce\u306b\u3064\u3044\u3066\uff1a\u6628\u4eca\u306e\u88c1\u5224\u6240\u306e\u898b\u89e3\u3068\u4eca\u5f8c\u306e\u898b\u901a\u3057<\/u><\/strong><strong><u>:<\/u><\/strong><\/span><\/p>\n<p><span style=\"font-size:12px\">\u3053\u306e\u30d7\u30ec\u30bc\u30f3\u30c6\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u73fe\u5728\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3057\u3066\u3044\u308b\u7d66\u4e0e\u5916\u8af8\u624b\u5f53\u306e\u3046\u3061\u4e3b\u306a\u3082\u306e\u3092\u63a1\u308a\u4e0a\u3052\u8aac\u660e\u3059\u308b\u3002\uff08\u7d66\u4e0e\u5916\u8af8\u624b\u5f53\u3068\u306f\u3001\u5fc5\u305a\u3057\u3082\u5f93\u696d\u54e1\u304c\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u63d0\u4f9b\u3057\u305f\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u30d9\u30cd\u30d5\u30a3\u30c3\u30c8\u3092\u6307\u3059\u3002\uff09\u307e\u305f\u3001\u7d66\u4e0e\u5916\u8af8\u624b\u5f53\u306e\u793e\u4f1a\u4fdd\u967a\u8ca0\u62c5\u91d1\u514d\u9664\u5236\u5ea6\uff08\u4f1a\u793e\u304c\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u5916\u8af8\u624b\u5f53\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u91d1\u984d\u306f\u793e\u4f1a\u4fdd\u967a\u8ca0\u62c5\u91d1 \uff08contribui&ccedil;&atilde;o previdenci&aacute;rias\uff09 \u306e\u8a08\u7b97\u57fa\u6e96\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3002\uff09\u3084\u3001\u3053\u306e\u8ad6\u70b9\u306b\u95a2\u3057\u3066\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u3053\u308c\u307e\u3067\u306b\u793a\u3055\u308c\u305f\u4e3b\u8981\u306a\u6c7a\u5b9a\u53ca\u3073\u4eca\u5f8c\u4e88\u60f3\u3055\u308c\u308b\u5224\u65ad\u306e\u898b\u901a\u3057\u306b\u3064\u3044\u3066\u3082\u8a00\u53ca\u3059\u308b\u3002\u3055\u3089\u306b\u3001\u7d66\u4e0e\u5916\u8af8\u624b\u5f53\u306e\u652f\u7d66\u306b\u95a2\u3057\u3066\u904e\u53bb5\u5e74\u9593\u306b\u652f\u6255\u308f\u308c\u305f\u793e\u4f1a\u4fdd\u967a\u8ca0\u62c5\u91d1\u306b\u3064\u3044\u3066\u306f\u6255\u623b\u3057\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u305d\u306e\u305f\u3081\u306b\u4f1a\u793e\u5074\u3067\u3069\u306e\u3088\u3046\u306a\u63aa\u7f6e\u30fb\u624b\u7d9a\u3092\u63a1\u308b\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3059\u308b\u3002<\/span><\/p>\n<p><span style=\"font-size:12px\">\u8b1b\u5e2b: <strong>CRISTIANE I. MATSUMOTO<\/strong> \u6c0f\u3068<strong>WILLIAM ROBERTO CRESTANI<\/strong>\u6c0f<\/span><\/p>\n<p><span style=\"font-size:12px\">. Advogada-S&ecirc;nior da &Aacute;rea Previdenci&aacute;ria e Advogado-S&ecirc;nior das &Aacute;reas Tribut&aacute;ria e Previdenci&aacute;ria do escrit&oacute;rio <strong>Pinheiro Neto Advogados<\/strong> .&nbsp;&nbsp;&nbsp;<\/span><\/p>\n<p><span style=\"font-size:12px\">&nbsp;&nbsp;<\/span><\/p>\n<p><span style=\"font-size:12px\"><strong>4. &ldquo;Considera&ccedil;&otilde;es sobre a concess&atilde;o de Regime Especial para evitar o ac&uacute;mulo de cr&eacute;ditos de ICMS decorrentes de sa&iacute;das interestaduais de produtos importados&rdquo;<\/strong><\/span><\/p>\n<p style=\"margin-left:21.2pt\"><span style=\"font-size:12px\">Expositor:<\/span><\/p>\n<p style=\"margin-left:21.2pt\"><span style=\"font-size:12px\">\u8b1b\u5e2b: <strong>EDUARDO AUGUSTO BAPTISTA ADAMI\u6c0f<\/strong><\/span><\/p>\n<p style=\"margin-left:21.2pt\"><span style=\"font-size:12px\">. Gerente de Impostos da PwC.<\/span><\/p>\n<p style=\"margin-left:21.2pt\"><span style=\"font-size:12px\">\uff08\u90fd\u5408\u306b\u3088\u308a\u3053\u306e\u8b1b\u6f14\u306f\u6b21\u56de\u6708\u4f8b\u4f1a\u3078\u79fb\u884c\u3068\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3054\u4e86\u627f\u9858\u3044\u307e\u3059\uff09&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size:12px\"><strong>\uff15\uff0e<u>\u300c\uff08\u30d6\u30e9\u30b8\u30eb\u56fd\u5185\u306e\uff09\u5546\u696d\u9632\u885b\uff08\u30b3\u30de\u30fc\u30b7\u30e3\u30eb\u30fb\u30c7\u30a3\u30d5\u30a7\u30f3\u30b9\uff09\u3000\uff0d\u3000\u30e1\u30ab\u30cb\u30ba\u30e0\u3068\u305d\u306e\u5bfe\u5fdc\u7b56\u300d<\/u><\/strong><\/span><\/p>\n<p><span style=\"font-size:12px\">\uff08\u5546\u696d\uff09\u7af6\u4e89\u304c\u5897\u3059\u72b6\u6cc1\u306e\u4e2d\u3067\u306f\u3001\u5fc5\u305a\u3057\u3082\u56fd\u969b\u5546\u696d\u6d3b\u52d5\u304c\u6b63\u5f53\u306a\u5f62\u3067\u884c\u308f\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u30d6\u30e9\u30b8\u30eb\u7523\u696d\u306e\u7af6\u4e89\u529b\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u305d\u3046\u8a00\u3063\u305f\u610f\u5473\u3067\u3001\u56fd\u7523\u88fd\u54c1\u3068\u8f38\u5165\u88fd\u54c1\u3068\u306e\u9593\u306e\u6b63\u5f53\u306a\u7af6\u4e89\u3092\u4fdd\u3064\u305f\u3081\u306b\u3001\u56fd\u969b\u5546\u696d\u53d6\u5f15\u3067\u306e\u4e0d\u5747\u8861\u662f\u6b63\u3092\u8996\u91ce\u306b\u5165\u308c\u3066\u8003\u3048\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size:12px\">\u8b1b\u5e2b: <strong>RITA DE C&Aacute;SSIA CORREARD TEIXEIRA<\/strong>\u6c0f\u3068 <strong>ANA CAROLINA FERNANDES MEIRA<\/strong>\u6c0f<\/span><\/p>\n<p><span style=\"font-size:12px\">. S&oacute;cia e Advogada da &Aacute;rea de Com&eacute;rcio Exterior do escrit&oacute;rio Honda Estev&atilde;o Advogados .<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5404\u8b1b\u6f14\u5f8c\u306b\u53c2\u52a0\u8005\u9593\u3067\u306e\u8cea\u7591\u5fdc\u7b54\u30fb\u8a0e\u8ad6\u304c\u884c\u306a\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u52a0\u8005\u30ea\u30b9\u30c8\u4f5c\u6210\u306e\u305f\u3081\u3001\u53c2\u52a0\u3054\u5e0c\u671b\u306e\u65b9\u306f\u4e0b\u8a18\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/p>\n<p><strong>&bull;<\/strong><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; ALICE<\/strong><strong>\uff08\u30a2\u30ea\u30bb\uff09\u5b9b<\/strong><\/p>\n<p><strong>&bull;<\/strong><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Tel.: <\/strong><strong>\uff13\uff11\uff17\uff18\uff0d\uff16\uff12\uff13\uff13<\/strong> <strong>\u307e\u305f\u306f<\/strong><\/p>\n<p><strong>&bull;<\/strong><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; E-mail: <a href=\"mailto:secretaria@camaradojapao.org.br\">secretaria@camaradojapao.org.br<\/a> <\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/p>\n<p> <!-- ocate=609 --> <!-- mid=12669 --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uff23\uff29\uff32\u2010\uff10\uff10\uff16\uff0f\uff12\uff10\uff11\uff14 \uff12\uff10\uff11\uff14\u5e74\uff11\u6708\uff12\uff10\u65e5 \u5404\u4f4d \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240 \u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a\u3000\u59d4\u54e1\u9577 \u6751\u4e0a\u3000\u5ee3\u9ad8 \u6708 \u4f8b \u4f1a &nbsp; \u62dd\u5553\u3000 \u6642\u4e0b\u76ca\u3005\u3054\u6e05\u6804\u306e\u3053\u3068\u3068\u304a\u6176\u3073\u7533\u4e0a\u3052\u307e\u3059\u3002 \u3055\u3066\u3001\u5f53\u59d4\u54e1\u4f1a\u3067\u306f &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/37542"}],"collection":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/comments?post=37542"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/37542\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=37542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=37542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=37542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}