{"id":22932,"date":"2025-09-12T11:33:43","date_gmt":"2025-09-12T14:33:43","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/2021\/?p=22932"},"modified":"2025-09-12T11:33:44","modified_gmt":"2025-09-12T14:33:44","slug":"pauta-de-julgamentos-para-o-mes-de-setembro-2025","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=22932","title":{"rendered":"PAUTA DE JULGAMENTOS PARA O M\u00caS DE SETEMBRO 2025"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">O Presidente do Tribunal Administrativo de Tributos Estaduais, no uso de suas atribui\u00e7\u00f5es legais e na forma dos artigos 6\u00ba, VI e 47, ambos do Decreto Estadual n\u00ba 11.502\/2024, torna p\u00fablica a <strong>Pauta de Julgamentos <\/strong>das Sess\u00f5es Ordin\u00e1rias, presencial e por videoconfer\u00eancia, a serem realizadas no m\u00eas de <strong>setembro<\/strong> de 2025, \u00e0s 14h30, na sala de reuni\u00f5es da Secretaria Adjunta da Receita Estadual, situada na Av. Get\u00falio Vargas 1.215, Bosque, Rio Branco \u2013 Acre (depend\u00eancias da Secretaria de Estado da Fazenda). Para a sustenta\u00e7\u00e3o oral por videoconfer\u00eancia, o sujeito passivo dever\u00e1 requerer a sua participa\u00e7\u00e3o at\u00e9 as dezessete horas do dia \u00fatil imediatamente anterior ao da realiza\u00e7\u00e3o da sess\u00e3o, atrav\u00e9s do e-mail: tribunal.administrativo@sefaz.ac.gov.br<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Sess\u00e3o dia 04\/09\/25<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>1<\/td><td>Processo:<\/td><td>2022\/81\/81917<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>F N DA SILVA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Jo\u00e3o Tadeu de Moura<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;2<\/td><td>Processo:<\/td><td>2022\/81\/82058<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>F N DA SILVA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Jo\u00e3o Tadeu de Moura<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>3<\/td><td>Processo:<\/td><td>2015\/81\/14091<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>V J SOUZA DIAS<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Jo\u00e3o Paulo de Sousa Oliveira OAB\/AC 4.179, Alessandro Callil de Castro OAB\/AC 3.131 e Lucas Vieira Carvalho OAB\/AC3.456<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><a>\u00a0<\/a>4<\/td><td>Processo:<\/td><td>2015\/81\/14095<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>V J SOUZA DIAS<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Jo\u00e3o Paulo de Sousa Oliveira OAB\/AC 4.179, Alessandro Callil de Castro OAB\/AC 3.131 e Lucas Vieira Carvalho OAB\/AC3.456<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u00a05<\/td><td>Processo:<\/td><td>2015\/81\/14092<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>V J SOUZA DIAS<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Jo\u00e3o Paulo de Sousa Oliveira OAB\/AC 4.179, Alessandro Callil de Castro OAB\/AC 3.131 e Lucas Vieira Carvalho OAB\/AC3.456<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;6<\/td><td>Processo:<\/td><td>2018\/90\/13827<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>ARCELORMITTAL BRASIL S.A.<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Jo\u00e3o Manoel Martins Vieira Rolla OAB\/MG 78.122, Rodolfo de Lima Gropen OAB\/MG 53.069 e Raessa Karen Rodrigues de Oliveira OAB\/AC 5.228<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Carlos Holbergue Uchoa Sena<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;7<\/td><td>Processo:<\/td><td>2018\/90\/13833<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>ARCELORMITTAL BRASIL S.A.<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Jo\u00e3o Manoel Martins Vieira Rolla OAB\/MG 78.122, Rodolfo de Lima Gropen OAB\/MG 53.069 e Raessa Karen Rodrigues de Oliveira OAB\/AC 5.228<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Carlos Holbergue Uchoa Sena<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;6<\/td><td>Processo:<\/td><td>2018\/81\/01668<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>OTAVIO JOS\u00c9 LINDOSO<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;7<\/td><td>Processo:<\/td><td>2019\/81\/45001<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>CURTUME KOROBRAS LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Sess\u00e3o dia 11\/09\/25<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>1<\/td><td>Processo:<\/td><td>2015\/10\/12131<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>CRBS S.A.<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Luiz Gustavo A. S. Bichara OAB\/RJ 112.310, Fernando Gomes de S. Silva OAB\/RJ 116.966, Cintia Tavares Ferreira OAB\/RJ 115.359 e Ana Carolina R. Teixeira Zanin OAB\/AC 3.534<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u00a02<\/td><td>Processo:<\/td><td>2022\/145\/22842<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>CRBS S.A.<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Luiz Gustavo A. S. Bichara OAB\/RJ 112.310, Fernando Gomes de S. Silva OAB\/RJ 116.966 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;3<\/td><td>Processo:<\/td><td>2019\/145\/37704<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>DISACRE COM\u00c9RCIO E REPRESENTA\u00c7\u00d5ES IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;4<\/td><td>Processo:<\/td><td>2017\/81\/19521<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>M L R ALBUQUERQUE<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;5<\/td><td>Processo:<\/td><td>2017\/81\/19458<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>M L R ALBUQUERQUE<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;6<\/td><td>Processo:<\/td><td>2010\/81\/41816<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>TELEACRE CELULAR S.A.<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Sacha Calmon Navarro Co\u00ealho OAB\/MG 9.007 e Fernando Tadeu Pierro OAB\/AC 2438-A<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso de Of\u00edcio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Sess\u00e3o dia 18\/09\/25<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>1<\/td><td>Processo:<\/td><td>2016\/10\/00666<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>ATACAD\u00c3O RIO BRANCO EXPORTA\u00c7\u00c3O E IMPORTA\u00c7\u00c3O LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Marcelo Feitosa Zamora OAB\/AC 4.711, Thales R. Bordignon OAB\/AC 2.160, Jo\u00e3o Lucas de Mesquita Lopes OAB\/AC 5.213 e Thallyson Peixoto Brilhante OAB\/AC 4.767<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Jo\u00e3o Tadeu de Moura<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;2<\/td><td>Processo:<\/td><td>2020\/81\/24664<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MARIA L\u00daCIA GOMES PASSOS<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Analuiza Frota Fernandes OAB\/AC 5.626 e OAB\/SP 408.215<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;3<\/td><td>Processo:<\/td><td>2020\/81\/24666<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MARIA L\u00daCIA GOMES PASSOS<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Analuiza Frota Fernandes OAB\/AC 5.626 e OAB\/SP 408.215<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>4<\/td><td>Processo:<\/td><td>2018\/67\/12027<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>DOM PORQUITO AGROINDUSTRIAL S.A.<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Analuiza Frota Fernandes OAB\/AC 5.626 e OAB\/SP 408.215<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;5<\/td><td>Processo:<\/td><td>2018\/67\/18824<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>DOM PORQUITO AGROINDUSTRIAL S.A.<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Analuiza Frota Fernandes OAB\/AC 5.626 e OAB\/SP 408.215<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;6<\/td><td>Processo:<\/td><td>2019\/10\/28742<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>L ANTONIO GIODANI<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria &nbsp;<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Sess\u00e3o 25\/09\/25<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>1<\/td><td>Processo:<\/td><td>2018\/10\/46936<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>NISSEY M\u00c1QUINAS AGR\u00cdCOLAS LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relator:<\/td><td>Julgador Luiz Ant\u00f4nio Pontes Silva<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>2<\/td><td>Processo:<\/td><td>2014\/10\/64297<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>JSA IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogado:<\/td><td>Gilliard Nobre Rocha OAB\/AC 2.833<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><a><\/a> &nbsp;<\/td><td>Relatora:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;3<\/td><td>Processo:<\/td><td>2022\/145\/40166<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>CRBS S.A.<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Luiz Gustavo A. S. Bichara OAB\/RJ 112.310, Fernando Gomes de S. Silva OAB\/RJ 116.966, Vin\u00edcius Faria Pereira OAB\/RJ 165.365 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\u00a04<\/td><td>Processo:<\/td><td>2022\/145\/17112<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>CRBS S.A.<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogados:<\/td><td>Luiz Gustavo A. S. Bichara OAB\/RJ 112.310, Fernando Gomes de S. Silva OAB\/RJ 116.966, Vin\u00edcius Faria Pereira OAB\/RJ 165.365, Ana Carolina R. Teixeira Zanin OAB\/AC 3.534 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;5<\/td><td>Processo:<\/td><td>2017\/10\/12344<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;6<\/td><td>Processo:<\/td><td>2017\/10\/18303<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>7<\/td><td>Processo:<\/td><td>2017\/10\/30345<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp;8<\/td><td>Processo:<\/td><td>2017\/10\/34252<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>&nbsp; 9<\/td><td>Processo:<\/td><td>2017\/10\/39347<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>10<\/td><td>Processo:<\/td><td>2017\/10\/42899<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>11<\/td><td>Processo:<\/td><td>2017\/10\/43986<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>12<\/td><td>Processo:<\/td><td>2018\/10\/13650<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>13<\/td><td>Processo:<\/td><td>2018\/10\/20443<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td>&nbsp;<\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td>&nbsp;<\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td>&nbsp;<\/td><td>Relatora:<\/td><td>Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Rio Branco, 27 de agosto de 2025.<strong>&nbsp;<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tribunal Administrativo de Tributos Estaduais<br \/>\nPAUTA DE JULGAMENTOS PARA O M\u00caS DE SETEMBRO 2025<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47,46],"tags":[119],"class_list":["post-22932","post","type-post","status-publish","format-standard","hentry","category-pauta-de-julgamentos","category-conselho-de-contribuintes","tag-tate-pauta-de-julgamentos"],"acf":[],"_links":{"self":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/22932","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22932"}],"version-history":[{"count":2,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/22932\/revisions"}],"predecessor-version":[{"id":22934,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/22932\/revisions\/22934"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}