{"id":39855,"date":"2014-09-05T11:01:55","date_gmt":"2014-09-05T14:01:55","guid":{"rendered":""},"modified":"2022-02-24T13:57:48","modified_gmt":"2022-02-24T16:57:48","slug":"cir-0982014-%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\/09\/05\/cir-0982014-%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-098\/2014 \u6cd5\u5f8b\u59d4\u54e1\u4f1a\u6708\u4f8b\u4f1a"},"content":{"rendered":"<p>CIR\u2010098\uff0f2014<br \/> 2014\u5e749\u67085\u65e5<br \/> \u5404\u4f4d<br \/> \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<br \/> \u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a \u59d4\u54e1\u9577<br \/> \u6751\u4e0a \u5ee3\u9ad8<\/p>\n<p>&nbsp;<br \/> \u6708 \u4f8b \u4f1a<\/p>\n<p>\u62dd\u5553<\/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\uff19\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>\u306a\u304a\u53c2\u52a0\u3054\u5e0c\u671b\u306e\u65b9\u306f\u4e0b\u8a18\u30b5\u30a4\u30c8\u30da\u30fc\u30b8\uff08http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-110914 \uff09\u3088\u308a\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u6708\u4f8b\u4f1a\u306e\u304a\u7533\u8fbc\u306f\u81ea\u52d5\u7533\u8fbc\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3054\u5354\u529b\u306e\u7a0b\u304a\u9858\u3044\u7533\u4e0a\u3052\u307e\u3059\u3002\u7533\u8fbc\u8005\u306b\u306f\u5f8c\u307b\u3069\u81ea\u52d5\u78ba\u8a8d\u30e1\u30fc\u30eb\u304c\u5c4a\u304d\u307e\u3059\u3002<br \/> \u656c\u5177<\/p>\n<p>&#8211; \u8a18 &#8211;<\/p>\n<p>\u65e5\u6642\uff1a \uff12\uff10\uff11\uff14\u5e74\uff19\u6708\uff11\uff11\u65e5\uff08\u6728\uff09\uff11\uff16\u6642 \uff5e \uff11\uff18\u6642<\/p>\n<p>\u5834\u6240\uff1a \u5f53\u6240\u5927\u4f1a\u8b70\u5ba4 \uff08Av. Paulista, 475, 13\u968e\uff09<\/p>\n<p>\u8b70\u984c:<\/p>\n<p>1.&nbsp;&nbsp; &nbsp;\u30d6\u30e9\u30b8\u30eb\u306b\u304a\u3051\u308b\u30b8\u30e7\u30a4\u30f3\u30c8\u30d9\u30f3\u30c1\u30e3\u30fc \uff0d\u305d\u306e\u5f62\u614b\u3068\u7279\u5fb4 (As joint ventures no Brasil: formas e caracter&iacute;sticas)<br \/> &ldquo;Uma das maneiras mais comuns de se estabelecer parceria de neg&oacute;cios no Brasil &eacute; por meio das chamadas joint ventures. &Eacute; importante destacar, contudo, que existem formas jur&iacute;dicas distintas de se implementar essas parcerias, cada uma com suas caracter&iacute;sticas, consequ&ecirc;ncias e implica&ccedil;&otilde;es legais. A palestra se propor&aacute; a abordar, ainda que de forma sucinta, cada uma delas.&rdquo;<br \/> \u8b1b\u5e2b:<br \/> RUY DE MELLO JUNQUEIRA NETO<br \/> .&nbsp;&nbsp; Diretor Jur&iacute;dico de Carvalho e Natale Advogados, em parceria com a Deloitte Touche Tohmatsu<\/p>\n<p>2.&nbsp;&nbsp; &nbsp;\u8f38\u5165\u54c1\u8ee2\u58f2\u306b\u304a\u3051\u308b\u5de5\u696d\u88fd\u54c1\u7a0e\uff08\uff29\uff30\uff29\uff09\u306e\u514d\u9664\u306b\u3064\u3044\u3066 \uff0d\u305d\u306e\u30d7\u30ed\u30bb\u30b9\u3068\u56fd\u5bb6\u8ab2\u7a0e\u6761\u9805166\u53f7\u306e\u5f71\u97ff\uff08&ldquo;A n&atilde;o incid&ecirc;ncia do IPI na revenda de produtos importados: aspectos processuais e reflexos do art. 166 do CTN&rdquo; &nbsp;<br \/> &ldquo;Na palestra ser&atilde;o abordados aspectos fundamentais para a recupera&ccedil;&atilde;o dos montantes indevidamente recolhidos, a t&iacute;tulo de IPI, na revenda de produtos importados que n&atilde;o sofreram processo de industrializa&ccedil;&atilde;o, tais como a legitimidade e o pedido a serem apresentados em caso de importa&ccedil;&atilde;o indireta, a necessidade de estorno de cr&eacute;ditos na entrada de tais produtos e as repercuss&otilde;es do artigo 166 do C&oacute;digo Tribut&aacute;rio Nacional na possibilidade de obten&ccedil;&atilde;o de decis&atilde;o judicial favor&aacute;vel&rdquo;.<br \/> \u8b1b\u5e2b:<br \/> JORGE FACURE<br \/> . Gerente do Contencioso Tribut&aacute;rio de Gaia, Silva, Gaede &amp; Associados.<\/p>\n<p>3.&nbsp;&nbsp; &nbsp; \u9593\u63a5\u8f38\u5165\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066(Aspectos pragm&aacute;ticos das importa&ccedil;&otilde;es indiretas)<br \/> &ldquo;As opera&ccedil;&otilde;es de com&eacute;rcio exterior apresentam significativa relev&acirc;ncia para a economia de um pa&iacute;s, ao ponto de que sua participa&ccedil;&atilde;o no com&eacute;rcio internacional geralmente estar associada &agrave; dimens&atilde;o do contexto econ&ocirc;mico mundial ao qual pertence referida jurisdi&ccedil;&atilde;o. Contudo, tal infer&ecirc;ncia l&oacute;gica n&atilde;o &eacute; observada no Brasil. Respons&aacute;vel por um dos dez maiores PIB mundial, a participa&ccedil;&atilde;o brasileira no com&eacute;rcio exterior ainda tem muito que crescer. A burocracia, a quantidade de obriga&ccedil;&otilde;es acess&oacute;rias exigidas no desembara&ccedil;o, a &ldquo;carga tribut&aacute;ria&rdquo; e m&eacute;todos pouco eficientes de acompanhamento e fiscaliza&ccedil;&atilde;o das opera&ccedil;&otilde;es aduaneiras s&atilde;o pontos destacados como relevantes para esse entrave para uma maior participa&ccedil;&atilde;o brasileira no com&eacute;rcio exterior. Nesse contexto houve um grande crescimento da participa&ccedil;&atilde;o de empresas especializadas em participar como intermedi&aacute;ria no com&eacute;rcio exterior. Algumas com larga presen&ccedil;a mundial, essas empresas &ndash; trading companies &ndash; possuem avan&ccedil;ada estrutura log&iacute;stica, al&eacute;m de profissionais especializados com conhecimento te&oacute;rico e pr&aacute;tico sobre as opera&ccedil;&otilde;es, oferecendo um servi&ccedil;o de consider&aacute;vel valia para empresas interessadas em importar e exportar. Contudo, tais opera&ccedil;&otilde;es possuem algumas peculiaridades que podem apresentar significativos impactos fiscais e operacionais quando n&atilde;o observadas.&rdquo;<br \/> \u8b1b\u5e2b:<br \/> ANDR&Eacute; APOSTOLOPOULOS<br \/> . Gerente-S&ecirc;nior de Aduana e de Com&eacute;rcio Internacional de PwC Brasil .<\/p>\n<p>4.&nbsp;&nbsp; &nbsp;\u99d0\u5728\u54e1\u306e\u5f85\u9047 \uff0d\u7a0e\u6cd5\u9762\u306b\u304a\u3051\u308b\u8b70\u8ad6\u70b9\u306b\u3064\u3044\u3066(Expatriados. Aspectos pol&ecirc;micos da legisla&ccedil;&atilde;o fiscal)<br \/> \u8b1b\u5e2b:<br \/> ELISABETH LEWANDOWSKI LIBERTUCI<br \/> . Consultora de Trench, Rossi e Watanabe Advogados . .<\/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\u30b5\u30a4\u30c8\u30da\u30fc\u30b8\uff08http:\/\/camaradojapao.org.br\/evento\/eventos\/comissao-juridica-reuniao-mensal-110914&nbsp;&nbsp; \uff09\u3088\u308a\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3078\u3054\u9023\u7d61\u9858\u3044\u307e\u3059\u3002<\/p>\n<p>\u304a\u7533\u8fbc\u306f\u81ea\u52d5\u7533\u8fbc\u30b7\u30b9\u30c6\u30e0\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u306e\u3067\u3054\u5354\u529b\u306e\u7a0b\u304a\u9858\u3044\u7533\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240<\/p>\n<p>&nbsp;<\/p>\n<p> <!-- ocate=609 --> <!-- mid=13632 --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>CIR\u2010098\uff0f2014 2014\u5e749\u67085\u65e5 \u5404\u4f4d \u30d6\u30e9\u30b8\u30eb\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240 \u65e5 \u4f2f \u6cd5 \u5f8b \u59d4 \u54e1 \u4f1a \u59d4\u54e1\u9577 \u6751\u4e0a \u5ee3\u9ad8 &nbsp; \u6708 \u4f8b \u4f1a \u62dd\u5553 \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\uff19\u6708 &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\/39855"}],"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=39855"}],"version-history":[{"count":0,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/posts\/39855\/revisions"}],"wp:attachment":[{"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/media?parent=39855"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/categories?post=39855"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/camaradojapao.org.br\/old-jp\/wp-json\/wp\/v2\/tags?post=39855"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}