{"id":38292,"date":"2013-07-18T17:09:24","date_gmt":"2013-07-18T20:09:24","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"7%e6%9c%88%e3%81%ae%e6%97%a5%e4%bc%af%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e3%81%ab48%e4%ba%ba%e3%81%8c%e5%8f%82%e5%8a%a0%e3%81%97%e3%81%a6%e9%96%8b%e5%82%ac","status":"publish","type":"post","link":"https:\/\/camaradojapao.org.br\/old-jp\/2013\/07\/18\/7%e6%9c%88%e3%81%ae%e6%97%a5%e4%bc%af%e6%b3%95%e5%be%8b%e5%a7%94%e5%93%a1%e4%bc%9a%e3%81%ab48%e4%ba%ba%e3%81%8c%e5%8f%82%e5%8a%a0%e3%81%97%e3%81%a6%e9%96%8b%e5%82%ac\/","title":{"rendered":"7\u6708\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306b48\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac"},"content":{"rendered":"<p><span style=\"font-size: small;\">7\u6708\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\uff08\u6751\u4e0a \u5ee3\u9ad8\u59d4\u54e1\u9577\uff09\u306f\u30012013\u5e747\u670818\u65e5\u5348\u5f8c4\u6642\u304b\u30896\u6642\u307e\u306748\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac\u3001\u53f8\u4f1a\u306f\u77e2\u91ce\u30af\u30e9\u30a6\u30b8\u30aa\u526f\u59d4\u54e1\u9577\u304c\u52d9\u3081\u3001\u521d\u3081\u306bTozziniFreire Advogados\u306e\u30d5\u30a1\u30d3\u30a2\u30fb\u30a8\u30e9\u30a4\u30cd\u30fb\u30c0\u30fb\u30b7\u30eb\u30f4\u30a1\u30fb\u30e2\u30ec\u30a4\u30e9\u7a0e\u5236\u30c1\u30fc\u30e0\u30b7\u30cb\u30a2\u5f01\u8b77\u58eb\u306f\u3001\u300c\u5927\u8535\u7701\u691c\u5bdf\u7dcf\u5c40\uff08PGFN\uff09\u610f\u898b\u66f8 202\u53f7\/2013\u3000\u914d\u5f53\u91d1\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u514d\u7a0e\u300d\u306b\u3064\u3044\u3066\u3001\u904e\u5ea6\u306e\u914d\u5f53\u91d1\u306b\u5bfe\u3059\u308b\u63a7\u9664\u306b\u95a2\u3059\u308b\u554f\u984c\u70b9\u3084\u8b70\u8ad6\u306e\u4e89\u70b9\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u5bfe\u3059\u308b\u63a7\u9664\u3001\u4f1a\u8a08\u4e0a\u306e\u898f\u5247\u3001202\u53f7\/2013\u306ePGFN\u610f\u898b\u66f8\u985e\u4f3c\u306e\u7406\u89e3\u3001\u904e\u5ea6\u306e\u914d\u5f53\u91d1\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u63aa\u7f6e\u3001\u8cc7\u672c\u5229\u5b50\u306e\u4e0a\u9650\u63a7\u9664\u984d\u8a08\u7b97\u306b\u3064\u3044\u3066\u8aac\u660e\u3001Associada, Contencioso Tribut&aacute;rio de Trench, Rossi e Watanabe Advogados\u306e\u30ab\u30ed\u30ea\u30fc\u30ca\u30fb\u30de\u30eb\u30c6\u30a3\u30f3\u30b9\u30fb\u30b9\u30dd\u30b8\u30c3\u30c8\u7a0e\u5236\u793e\u4f1a\u4fdd\u969c\u30a2\u30bd\u30b7\u30a8\u30fc\u30c8\u5f01\u8b77\u58eb\u306f\u3001\u300c\u8ca0\u50b5\u81ea\u5df1\u7533\u544a\u306b\u3088\u308b\u652f\u6255\u306e\u30e1\u30ea\u30c3\u30c8\u300d\u306b\u3064\u3044\u3066\u3001\u53ce\u7a0e\u5c40\u3001\u6cd5\u52d9\u5c40\u4e26\u3073\u306b\u88c1\u5224\u6240\u306e\u898b\u89e3\u3001\u8ca0\u50b5\u81ea\u5df1\u7533\u544a\u306b\u3088\u308b\u652f\u6255\u3067\u7f70\u91d1\u3092\u79d1\u3055\u308c\u305a\u306b\u6ede\u7d0d\u91d1\u652f\u6255\u3044\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: small;\"> KPMG Brasil\u306e\u30ec\u30b8\u30fc\u30ca\u30fb\u30e2\u30e9\u30ec\u30b9\u52b4\u50cd\u30fb\u793e\u4f1a\u798f\u7949\u90e8\u9580\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u306f\u3001\u300cINSS \uff08\u793e\u4f1a\u4fdd\u969c\u8ca0\u62c5\u7a0e\uff09\u306e\u58f2\u4e0a\u30d9\u30fc\u30b9\u8ab2\u7a0e\u300d\u306b\u3064\u3044\u3066\u30012011\u5e748\u6708\u306b\u66ab\u5b9a\u4ee4540\u53f7\/2011\u3067\u300c\u30d6\u30e9\u30b8\u30eb\u3000\u30de\u30a4\u30aa\u30fc\u30eb\u3000\u30d7\u30e9\u30f3\u300d\u3092\u767a\u8868\u3057\u3066\u3001\u4f01\u696d\u5074\u306e\u793e\u4f1a\u4fdd\u969c\u9662\uff08\uff29\uff2e\uff33\uff33\uff09\u3078\u306e\u5f93\u696d\u54e1\u7d66\u4e0e\u984d20.0%\u306e\u7d0d\u4ed8\u7387\u306e\u514d\u7a0e\u306b\u5bfe\u3057\u3066\u3001\u58f2\u4e0a\u306e\uff11\uff0e\uff10%\u304b\u30893 \uff0e\uff10%\u306e\u8ab2\u7a0e\u3067\u4f01\u696d\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u6e1b\u7a0e\u653f\u7b56\u3092\u5c0e\u5165\u3001\u7c97\u58f2\u4e0a\u30d9\u30fc\u30b9\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u8ab2\u7a0e\u3001\u6e1b\u7a0e\u5bfe\u8c61\u30bb\u30af\u30bf\u30fc\u3001563\u53f7\/2012\u3001582\u53f7\/2012\u4e26\u3073\u306b601\u53f7\/2012\u306e\u5909\u66f4\u70b9\u3001610\u53f7\/2013\u306e\u6e1b\u7a0e\u5bfe\u8c61\u30bb\u30af\u30bf\u30fc\u306f\u5efa\u8a2d\u30bb\u30af\u30bf\u30fc\u3001\u9244\u9053\u30fb\u5730\u4e0b\u9244\u3001\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u3001\u653e\u9001\u95a2\u9023\u30e1\u30a4\u30f3\u30c6\u30ca\u30f3\u30b9\u3001\u5c0f\u58f2\u3001\u6e2f\u6e7e\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u3001\u9053\u8def\u8f38\u9001\u30fb\u8ca8\u7269\u8f38\u9001\u3001\u30e9\u30b8\u30aa\u653e\u9001\u30fb\u30b8\u30e3\u30fc\u30ca\u30ea\u30ba\u30e0\u95a2\u9023\u30bb\u30af\u30bf\u30fc\u3001\u307e\u305f\u5bfe\u8c61\u88fd\u54c1\u306b\u3064\u3044\u3066\u3082\u8aac\u660e\u3001Gaia, Silva, Gaede &amp; Associados\u306e\u30de\u30a6\u30ea\u30b7\u30aa\u30fb\u30d0\u30fc\u30ed\u30b9\u90e8\u9577\u306f\u3001\u300c \u5354\u5b9aICMS 38\/2013\u53f7 \uff0d\u8f38\u5165\u54c1\u306b\u5bfe\u3059\u308b\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08ICMS\uff09\u8ab2\u7a0e\u3001\u4e3b\u306a\u5909\u66f4\u70b9\u300d\u306b\u3064\u3044\u3066\u3001\u8f38\u5165\u54c1\u304c\u56fd\u5185\u306e\u5dde\u3092\u307e\u305f\u3044\u3067\u53d6\u5f15\u3055\u308c\u308b\u969b\u306b\u304b\u304b\u308b\u79fb\u51fa\u5dde\u5074\u306eICMS\u7a0e\u306e\u7a0e\u7387\u3092\u4e00\u5f8b4\uff05\u306b\u7d71\u4e00\u3001\u30d6\u30e9\u30b8\u30eb\u56fd\u5185\u3067\u52a0\u5de5\u3055\u308c\u305f\u88fd\u54c1\u306b\u542b\u307e\u308c\u308b\u8f38\u5165\u54c1\u306e\u6bd4\u7387\u304c40\uff05\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u56fd\u7523\u54c1\u3001\uff170\uff05\u3092\u4e0a\u56de\u308b\u5834\u5408\u306f\u305d\u306e\u88fd\u54c1\u306f\u8f38\u5165\u54c1\u3068\u307f\u306a\u3055\u308c\u300140\uff05\u304b\u308970\uff05\u306e\u9593\u306f\u53cd\u56fd\u7523\u30fb\u534a\u8f38\u5165\u54c1\u3068\u307f\u306a\u3055\u308c\u3066\u305d\u308c\u305e\u308c\u7a0e\u7387\u304c\u76f8\u9055\u3001\u8f38\u5165\u88fd\u54c1\u5185\u5bb9\u8a3c\u660e\u30ab\u30fc\u30c9\u306e\u8a18\u8f09\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u305f\u3002<\/span><\/p>\n<h3><img loading=\"lazy\" title=\"Pdf\" src=\"\/img\/impar\/8\/4\/849.gif\" border=\"0\" alt=\"\" width=\"18\" height=\"18\" \/><a title=\"tozzinifreire\" href=\"http:\/\/pt.camaradojapao.org.br\/pdf\/a-13-07-18-cj-tozzinifreire.pdf\"><span style=\"font-size: small;\">TozziniFreire Advogados\u306e\u30d5\u30a1\u30d3\u30a2\u30fb\u30a8\u30e9\u30a4\u30cd\u30fb\u30c0\u30fb\u30b7\u30eb\u30f4\u30a1\u30fb\u30e2\u30ec\u30a4\u30e9\u7a0e\u5236\u30c1\u30fc\u30e0\u30b7\u30cb\u30a2\u5f01\u8b77\u58eb\u3000\u300c\u5927\u8535\u7701\u691c\u5bdf\u7dcf\u5c40\uff08PGFN\uff09\u610f\u898b\u66f8 202\u53f7\/2013\u3000\u914d\u5f53\u91d1\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u514d\u7a0e\u300d<\/span><\/a><\/h3>\n<p>&nbsp;<\/p>\n<h3><img loading=\"lazy\" title=\"Pdf\" src=\"\/img\/impar\/8\/4\/849.gif\" border=\"0\" alt=\"\" width=\"18\" height=\"18\" \/><a title=\"trench\" href=\"http:\/\/pt.camaradojapao.org.br\/pdf\/a-13-07-18-cj-trench.pdf\"><span style=\"font-size: small;\">Associada, Contencioso Tribut&aacute;rio de Trench, Rossi e Watanabe Advogados\u306e\u30ab\u30ed\u30ea\u30fc\u30ca\u30fb\u30de\u30eb\u30c6\u30a3\u30f3\u30b9\u30fb\u30b9\u30dd\u30b8\u30c3\u30c8\u7a0e\u5236\u793e\u4f1a\u4fdd\u969c\u30a2\u30bd\u30b7\u30a8\u30fc\u30c8\u5f01\u8b77\u58eb\u3000\u300c\u8ca0\u50b5\u81ea\u5df1\u7533\u544a\u306b\u3088\u308b\u652f\u6255\u306e\u30e1\u30ea\u30c3\u30c8\u300d<\/span><\/a><\/h3>\n<p>&nbsp;<\/p>\n<h3><img loading=\"lazy\" title=\"Pdf\" src=\"\/img\/impar\/8\/4\/849.gif\" border=\"0\" alt=\"\" width=\"18\" height=\"18\" \/><a title=\"kpmg\" href=\"http:\/\/pt.camaradojapao.org.br\/pdf\/a-13-07-18-cj-kpmg.pdf\"><span style=\"font-size: small;\">KPMG Brasil\u306e\u30ec\u30b8\u30fc\u30ca\u30fb\u30e2\u30e9\u30ec\u30b9\u52b4\u50cd\u30fb\u793e\u4f1a\u798f\u7949\u90e8\u9580\u30de\u30cd\u30fc\u30b8\u30e3\u30fc\u3000\u300cINSS \uff08\u793e\u4f1a\u4fdd\u969c\u8ca0\u62c5\u7a0e\uff09\u306e\u58f2\u4e0a\u30d9\u30fc\u30b9\u8ab2\u7a0e\u300d<\/span><\/a><\/h3>\n<p>&nbsp;<\/p>\n<h3><img loading=\"lazy\" title=\"Pdf\" src=\"\/img\/impar\/8\/4\/849.gif\" border=\"0\" alt=\"\" width=\"18\" height=\"18\" \/> <a title=\"gaia\" href=\"http:\/\/pt.camaradojapao.org.br\/pdf\/a-13-07-18-cj-gaia.pdf\"><span style=\"font-size: small;\">Gaia, Silva, Gaede &amp; Associados\u306e\u30de\u30a6\u30ea\u30b7\u30aa\u30fb\u30d0\u30fc\u30ed\u30b9\u90e8\u9577\u3000\u300c \u5354\u5b9aICMS 38\/2013\u53f7 \uff0d\u8f38\u5165\u54c1\u306b\u5bfe\u3059\u308b\u5546\u54c1\u6d41\u901a\u30b5\u30fc\u30d3\u30b9\u7a0e\uff08ICMS\uff09\u8ab2\u7a0e\u3001\u4e3b\u306a\u5909\u66f4\u70b9\u300d<\/span><\/a><\/h3>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: left;\"><img style=\"vertical-align: middle;\" title=\"A-13-07-18-cj-aaa-sv\" src=\"http:\/\/pt.camaradojapao.org.br\/img\/par\/4\/4\/4408.jpg\" alt=\"A-13-07-18-cj-aaa-sv\" \/><span style=\"font-size: small;\">\u5de6\u5de6\u304b\u3089<\/span><span style=\"font-size: small;\">Associada, Contencioso Tribut&aacute;rio de Trench, Rossi e Watanabe Advogados\u306e\u30ab\u30ed\u30ea\u30fc\u30ca\u30fb\u30de\u30eb\u30c6\u30a3\u30f3\u30b9\u30fb\u30b9\u30dd\u30b8\u30c3\u30c8\u7a0e\u5236\u793e\u4f1a\u4fdd\u969c\u30a2\u30bd\u30b7\u30a8\u30fc\u30c8\u5f01\u8b77\u58eb\u5de6\u304b\u3089\/<\/span><span style=\"font-size: small;\">TozziniFreire Advogados\u306e\u30d5\u30a1\u30d3\u30a2\u30fb\u30a8\u30e9\u30a4\u30cd\u30fb\u30c0\u30fb\u30b7\u30eb\u30f4\u30a1\u30fb\u30e2\u30ec\u30a4\u30e9\u7a0e\u5236\u30c1\u30fc\u30e0\u30b7\u30cb\u30a2\u5f01\u8b77\u58eb<\/span>\/<span style=\"font-size: small;\">Gaia, Silva, Gaede &amp; Associados\u306e\u30de\u30a6\u30ea\u30b7\u30aa\u30fb\u30d0\u30fc\u30ed\u30b9\u90e8\u9577\/<\/span><span style=\"font-size: small;\">\u77e2\u91ce\u30af\u30e9\u30a6\u30b8\u30aa\u526f\u59d4\u54e1\u9577<\/span><\/p>\n<p style=\"text-align: left;\">&nbsp;<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" style=\"vertical-align: middle;\" title=\"A-13-07-18-cj-kpmg-regina-aa-quacin\" src=\"http:\/\/pt.camaradojapao.org.br\/img\/impar\/4\/4\/4411.jpg\" alt=\"A-13-07-18-cj-kpmg-regina-aa-quacin\" width=\"442\" height=\"450\" \/><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: small;\">KPMG Brasil\u306e\u30ec\u30b8\u30fc\u30ca\u30fb\u30e2\u30e9\u30ec\u30b9\u52b4\u50cd\u30fb\u793e\u4f1a\u798f\u7949\u90e8\u9580\u30de\u30cd\u30fc\u30b8\u30e3\u30fc<\/span><\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" style=\"vertical-align: middle;\" title=\"A-13-07-18-cj-ba-sv\" src=\"http:\/\/pt.camaradojapao.org.br\/img\/impar\/4\/4\/4409.jpg\" alt=\"A-13-07-18-cj-ba-sv\" width=\"620\" height=\"414\" \/><\/p>\n<p style=\"text-align: center;\"><span style=\"font-size: small;\">48\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac\u3055\u308c\u305f\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306e\u69d8\u5b50<\/span><\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" style=\"vertical-align: middle;\" title=\"A-13-07-18-cj-ca-sv\" src=\"http:\/\/pt.camaradojapao.org.br\/img\/par\/4\/4\/4410.jpg\" alt=\"A-13-07-18-cj-ca-sv\" width=\"620\" height=\"403\" \/><\/p>\n<p style=\"text-align: center;\">48\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac\u3055\u308c\u305f\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\u306e\u69d8\u5b50<\/p>\n<p style=\"text-align: justify;\">&nbsp;<\/p>\n<p style=\"text-align: justify;\">Rubens Ito\/CCIJB<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p> <!-- ocate=350 --> <!-- mid=11936 --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>7\u6708\u306e\u65e5\u4f2f\u6cd5\u5f8b\u59d4\u54e1\u4f1a\uff08\u6751\u4e0a \u5ee3\u9ad8\u59d4\u54e1\u9577\uff09\u306f\u30012013\u5e747\u670818\u65e5\u5348\u5f8c4\u6642\u304b\u30896\u6642\u307e\u306748\u4eba\u304c\u53c2\u52a0\u3057\u3066\u958b\u50ac\u3001\u53f8\u4f1a\u306f\u77e2\u91ce\u30af\u30e9\u30a6\u30b8\u30aa\u526f\u59d4\u54e1\u9577\u304c\u52d9\u3081\u3001\u521d\u3081\u306bTozziniFreire Advogados\u306e\u30d5\u30a1\u30d3\u30a2\u30fb\u30a8\u30e9\u30a4\u30cd\u30fb\u30c0\u30fb &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[5],"tags":[],"_links":{"self":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/38292"}],"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=38292"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/38292\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=38292"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=38292"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=38292"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}