{"id":23016,"date":"2025-11-07T09:56:03","date_gmt":"2025-11-07T12:56:03","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/2021\/?p=23016"},"modified":"2025-11-07T09:56:03","modified_gmt":"2025-11-07T12:56:03","slug":"pauta-de-julgamentos-para-o-mes-de-outubro-2025","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=23016","title":{"rendered":"PAUTA DE JULGAMENTOS PARA O M\u00caS DE OUTUBRO 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>outubro<\/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 03\/10\/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\/01565<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td><\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>2<\/td><td>Processo:<\/td><td>2018\/10\/24692<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td><\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>3<\/td><td>Processo:<\/td><td>2018\/10\/28654<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td><\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>4<\/td><td>Processo:<\/td><td>2018\/10\/39449<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td><\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><tr><td><\/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>5<\/td><td>Processo:<\/td><td>2019\/10\/11162<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td><\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>6<\/td><td>Processo:<\/td><td>2019\/10\/15962<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td><\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>7<\/td><td>Processo:<\/td><td>2019\/10\/17147<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td><\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>8<\/td><td>Processo:<\/td><td>2019\/10\/23012<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td><\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>9<\/td><td>Processo:<\/td><td>2019\/10\/45691<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>MERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td><\/tr><tr><td><\/td><td>Advogada:<\/td><td>Luiza Mariana Giordani OAB\/AC 4.209<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>10<\/td><td>Processo:<\/td><td>2023\/145\/3198<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>CRBS S.A.<\/td><\/tr><tr><td><\/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><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>11<\/td><td>Processo:<\/td><td>2023\/145\/22722<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>CRBS S.A.<\/td><\/tr><tr><td><\/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><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>12<\/td><td>Processo:<\/td><td>2023\/145\/98320<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>CRBS S.A.<\/td><\/tr><tr><td><\/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><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>13<\/td><td>Processo:<\/td><td>2016\/81\/12917<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>A A M CAMELI<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/td><td>Relator:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Sess\u00e3o dia 09\/10\/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>2017\/81\/20676<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>TIM CELULAR S.A.<\/td><\/tr><tr><td><\/td><td>Advogados:<\/td><td>Ernesto Johannes Trouw OAB\/RJ n\u00ba 121.095, Fabio Fraga Gon\u00e7alves OAB\/RJ n\u00ba 117.404 e Andrews Graciano de Souza OAB\/RJ n\u00ba 143.805<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>2<\/td><td>Processo:<\/td><td>2018\/81\/30350<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>TIM CELULAR S.A.<\/td><\/tr><tr><td><\/td><td>Advogados:<\/td><td>Ernesto Johannes Trouw OAB\/RJ n\u00ba 121.095, Fabio Fraga Gon\u00e7alves OAB\/RJ n\u00ba 117.404, Andrews Graciano de Souza OAB\/RJ n\u00ba 143.805, Julia Velho Prada OAB\/RJ n\u00ba 222.701, Luiza Faria Fran\u00e7a Goulart OAB\/RJ n\u00ba 228.863 e Guilherme Gomes de Almeida Pi\u00f1a Rodrigues OAB\/RJ n\u00ba 223.858.<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>3<\/td><td>Processo:<\/td><td>2018\/81\/30357<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>TIM CELULAR S.A.<\/td><\/tr><tr><td><\/td><td>Advogados:<\/td><td>Ernesto Johannes Trouw OAB\/RJ n\u00ba 121.095, Fabio Fraga Gon\u00e7alves OAB\/RJ n\u00ba 117.404, Andrews Graciano de Souza OAB\/RJ n\u00ba 143.805, Julia Velho Prada OAB\/RJ n\u00ba 222.701, Luiza Faria Fran\u00e7a Goulart OAB\/RJ n\u00ba 228.863 e Guilherme Gomes de Almeida Pi\u00f1a Rodrigues OAB\/RJ n\u00ba 223.858.<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>4<\/td><td>Processo:<\/td><td>2016\/93\/16370<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>ONCOLIVERY DIST DE MEDICAMENTOS E PROD HOSPITALARES LTDA<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>Rodrigo Aiache Cordeiro OAB\/AC 2.780<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>5<\/td><td>Processo:<\/td><td>2019\/118\/51612<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>EMILIO EDGAR ZART<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/td><td>Relator:<\/td><td>Julgador Hilton de Ara\u00fajo Santos<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Sess\u00e3o dia 16\/10\/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\/81\/25228<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>F A ANDRADE<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>2<\/td><td>Processo:<\/td><td>2018\/10\/28464<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>FRIGOAVE RIO BRANCO LTDA<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria&nbsp;<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>3<\/td><td>Processo:<\/td><td>2017\/81\/19521<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>M L R ALBUQUERQUE<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>4<\/td><td>Processo:<\/td><td>2017\/81\/19458<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>M L R ALBUQUERQUE<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/td><td>Relator:<\/td><td>Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; <\/strong><strong>Sess\u00e3o 23\/10\/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\/81\/05084<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>AC DISTRIBUIDORA IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O EIRELI<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>2<\/td><td>Processo:<\/td><td>2019\/10\/20169<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>OLIVEIRA IND\u00daSTRIA COM\u00c9RCIO IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O EIRELI<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>Rodrigo Aiache Cordeiro OAB\/AC 2.780<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>3<\/td><td>Processo:<\/td><td>2015\/81\/14091<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>V J SOUZA DIAS<\/td><\/tr><tr><td><\/td><td>Advogados:<\/td><td>Jo\u00e3o Paulo de Sousa Oliveira OAB\/AC 4.179, Alessandro Callil de Castro OAB\/AC 3.131, Lucas Vieira Carvalho OAB\/AC 3.456 e Marcus Venicius Nunes da Silva OAB\/AC 3.886<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>4<\/td><td>Processo:<\/td><td>2015\/81\/14095<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>V J SOUZA DIAS<\/td><\/tr><tr><td><\/td><td>Advogados:<\/td><td>Jo\u00e3o Paulo de Sousa Oliveira OAB\/AC 4.179, Alessandro Callil de Castro OAB\/AC 3.131, Lucas Vieira Carvalho OAB\/AC3.456 e Marcus Venicius Nunes da Silva OAB\/AC 3.886<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><tr><td><\/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>5<\/td><td>Processo:<\/td><td>2015\/81\/14092<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>V J SOUZA DIAS<\/td><\/tr><tr><td><\/td><td>Advogados:<\/td><td>Jo\u00e3o Paulo de Sousa Oliveira OAB\/AC 4.179, Alessandro Callil de Castro OAB\/AC 3.131, Lucas Vieira Carvalho OAB\/AC3.456 e Marcus Venicius Nunes da Silva OAB\/AC 3.886<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/td><td>Relator:<\/td><td>Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Sess\u00e3o 30\/10\/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>2023\/145\/61638<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>ISAPA IMPORTA\u00c7\u00c3O E COM\u00c9RCIO LTDA<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>Gustavo Silv\u00e9rio da Fonseca OAB\/ES 16.982<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>2<\/td><td>Processo:<\/td><td>2019\/118\/51607<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>JOS\u00c9 ODALSI LINK<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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>3<\/td><td>Processo:<\/td><td>2019\/90\/47287<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>M. A. S. ONOFRE EIRELI<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>N\u00e3o consta<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/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\/81\/17153<\/td><\/tr><tr><td><\/td><td>Recorrente<\/td><td>COMERCIAL SIM\u00c3O EIRELI EPP<\/td><\/tr><tr><td><\/td><td>Advogado:<\/td><td>Cil Farney Assis Rodrigues OAB\/AC 3.589<\/td><\/tr><tr><td><\/td><td>Recorrido:<\/td><td>Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td><\/tr><tr><td><\/td><td>Recurso:<\/td><td>Recurso Volunt\u00e1rio<\/td><\/tr><tr><td><\/td><td>Relator:<\/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, 30 de setembro 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 OUTUBRO 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-23016","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\/23016","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=23016"}],"version-history":[{"count":2,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/23016\/revisions"}],"predecessor-version":[{"id":23018,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/23016\/revisions\/23018"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23016"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23016"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23016"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}