{"id":23044,"date":"2025-11-28T11:30:49","date_gmt":"2025-11-28T14:30:49","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/2021\/?p=23044"},"modified":"2025-11-28T13:24:06","modified_gmt":"2025-11-28T16:24:06","slug":"pauta-de-julgamentos-para-o-mes-de-dezembro-2025","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=23044","title":{"rendered":"PAUTA DE JULGAMENTOS PARA O M\u00caS DE DEZEMBRO 2025"},"content":{"rendered":"

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 Pauta de Julgamentos <\/strong>das Sess\u00f5es Ordin\u00e1rias, presencial e por videoconfer\u00eancia, a serem realizadas no m\u00eas de dezembro<\/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

 <\/p>\n

Sess\u00e3o dia 04\/12\/25<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2021\/81\/55637<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nLUZILETE PEREIRA DA SILVA<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nMarcelo Feitosa Zamora OAB\/AC 4.711, Ozeias Junior Moreira da Costa OAB\/AC 5.805 e Matheus Marques de Albuquerque OAB\/AC 6.674<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a02<\/td>\nProcesso:<\/td>\n2021\/81\/55983<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nLUZILETE PEREIRA DA SILVA<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nMarcelo Feitosa Zamora OAB\/AC 4.711, Ozeias Junior Moreira da Costa OAB\/AC 5.805 e Matheus Marques de Albuquerque OAB\/AC 6.674<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a03<\/td>\nProcesso:<\/td>\n2021\/81\/55994<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nLUZILETE PEREIRA DA SILVA<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nMarcelo Feitosa Zamora OAB\/AC 4.711, Ozeias Junior Moreira da Costa OAB\/AC 5.805 e Matheus Marques de Albuquerque OAB\/AC 6.674<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n2015\/48\/36664 apenso 2015\/10\/37099<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nA C D A IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nCil Farney Assis Rodrigues OAB\/AC 3.589<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2016\/10\/16965<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nPLASTIK \u2013 INDUSTRIA LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nN\u00e3o consta<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a06<\/td>\nProcesso:<\/td>\n2016\/10\/11179<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nMERCETOYA PE\u00c7AS E ACESS\u00d3RIOS IMP E EXP LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nLuiza Mariana Giordani OAB\/AC 4209<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a07<\/td>\nProcesso:<\/td>\n2019\/81\/11992<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nMADRIL MATERIAL DE CONSTRU\u00c7\u00c3O IMP E EXP LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nCil Farney Assis Rodrigues OAB\/AC 3.589<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Carlos Holberque Uchoa Sena<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a08<\/td>\nProcesso:<\/td>\n2019\/81\/12010<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nMADRIL MATERIAL DE CONSTRU\u00c7\u00c3O IMP E EXP LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nCil Farney Assis Rodrigues OAB\/AC 3.589<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Carlos Holberque Uchoa Sena<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a09<\/td>\nProcesso:<\/td>\n2019\/81\/12201<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nMADRIL MATERIAL DE CONSTRU\u00c7\u00c3O IMP E EXP LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nCil Farney Assis Rodrigues OAB\/AC 3.589<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Carlos Holberque Uchoa Sena<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 11\/12\/25<\/strong><\/p>\n\n\n\n\n\n\n\n\n
1<\/td>\nProcesso:<\/td>\n2017\/10\/33467<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nMUSTANG COM\u00c9RCIO REPRESENTA\u00c7\u00d5ES LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nMarcelo Feitosa Zamora OAB\/AC 4.711, Thales R Bordignon OAB\/AC 2.160 e Jo\u00e3o Lucas de Mesquita Lopes OAB\/AC 5.213<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Andr\u00e9 Luiz Caruta Pinho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a02<\/td>\nProcesso:<\/td>\n2011\/81\/27902<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nLGR RIO BRANCO EMPREENDIMENTOS LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nN\u00e3o consta<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a03<\/td>\nProcesso:<\/td>\n2022\/145\/22112<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nCRBS S.A.<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nFernando Gomes de Souza e Silva OAB\/RJ 116.9960, Vin\u00edcios Faria Pereira OAB\/RJ 165.365, Andressa Melo de Siqueira OAB\/AC 3.323, Guilherme da Costa Ferreira Pignaneli OAB\/RO 5.546, Edson Ant\u00f4nio Sousa Pontes Pinto OAB\/RO 4.643, Andressa Melo de Siqueira OAB\/AC 3.323, Maria Lorene Lemos Nascimento OAB\/RO 11828 e Thiele Mendon\u00e7a Negreiros OAB\/RO 9664<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n2016\/10\/39037<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nMEDPLUS COM\u00c9RCIO E REPRESENTA\u00c7\u00d5ES LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nN\u00e3o consta<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2021\/81\/85251<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nFORMOSA PARTICIPA\u00c7\u00d5ES E EMPREENDIMENTOS IMOBILI\u00c1RIOS LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nAnaluiza Frota Fernandes OAB\/SP 408.215 e OAB\/AC 5.626 e Sanderson Silva Mariano de Almeida OAB\/AC 5.896<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Carlos Holberque Uchoa Sena<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 15\/12\/25<\/strong><\/p>\n\n\n\n\n\n\n\n\n
1<\/td>\nProcesso:<\/td>\n2015\/81\/00505<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nW Q DA SILVA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nGilliard Nobre Rocha OAB\/AC 2.833<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso de Of\u00edcio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a02<\/td>\nProcesso:<\/td>\n2015\/10\/23757 apenso 2015\/10\/34174<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nV SPEROTTO IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nAlessandro Callil de Castro OAB\/AC 3.131 e Jo\u00e3o Paulo de Sousa Oliveira OAB\/AC 4.179 e OAB\/DF 30.796<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nEmbargos de Declara\u00e7\u00e3o<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a03<\/td>\nProcesso:<\/td>\n2021\/145\/104811<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nCIMEC \u2013 COM\u00c9RCIO, SERVI\u00c7OS, IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogada:<\/td>\nAnaluiza Frota Fernandes OAB\/SP 408.215 e OAB\/AC 5.626<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n2022\/145\/70306<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nCIMEC – COM\u00c9RCIO, SERVI\u00c7OS, IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogada:<\/td>\nAnaluiza Frota Fernandes OAB\/SP 408.215 e OAB\/AC 5.626<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2022\/145\/98440<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nCIMEC\u2013 COM\u00c9RCIO, SERVI\u00c7OS, IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogada:<\/td>\nAnaluiza Frota Fernandes OAB\/SP 408.215 e OAB\/AC 5.626<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a06<\/td>\nProcesso:<\/td>\n2022\/145\/59359<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nCIMEC \u2013 COM\u00c9RCIO, SERVI\u00c7OS, IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogada:<\/td>\nAnaluiza Frota Fernandes OAB\/SP 408.215 e OAB\/AC 5.626<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a07<\/td>\nProcesso:<\/td>\n2022\/145\/90236<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nCIMEC \u2013 COM\u00c9RCIO, SERVI\u00c7OS, IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogada:<\/td>\nAnaluiza Frota Fernandes OAB\/SP 408.215 e OAB\/AC 5.626<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a08<\/td>\nProcesso:<\/td>\n2022\/145\/109429<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nCIMEC \u2013 COM\u00c9RCIO, SERVI\u00c7OS, IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogada:<\/td>\nAnaluiza Frota Fernandes OAB\/SP 408.215 e OAB\/AC 5.626<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a09<\/td>\nProcesso:<\/td>\n2021\/81\/85102<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nAGRO BOI IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nFelippe Ferreira Nery OAB\/AC 3.540 e OAB\/RO 8.048, Emmily Teixeira Ara\u00fajo OAB\/AC 3.507 e OAB\/RO 7.376 e Gilliard Nobre Rocha OAB\/AC e OAB\/RO 4864<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 18\/12\/25<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2019\/10\/50435<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nTL ENGENHARIA EIRELI<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nLarissa Salom\u00e3o Montilha Migueis OAB\/AC 2.269, Marcelo F. Zamora OAB\/4.711, Jo\u00e3o Lucas de Mesquita Lopes OAB\/AC 5.213, Thales R. Bordignon OAB\/2.160 e Ozeias Junior Moreira da Costa OAB\/AC 5.805<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a02<\/td>\nProcesso:<\/td>\n2019\/145\/53258<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nTL ENGENHARIA EIRELI<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nLarissa Salom\u00e3o Montilha Migueis OAB\/AC 2.269, Marcelo F. Zamora OAB\/4.711, Jo\u00e3o Lucas de Mesquita Lopes OAB\/AC 5.213, Thales R. Bordignon OAB\/2.160 e Ozeias Junior Moreira da Costa OAB\/AC 5.805<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a03<\/td>\nProcesso:<\/td>\n2016\/67\/07440<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nSUPORTE RURAL COM\u00c9RCIO E REPRESENTA\u00c7\u00d5ES IMP E EXP LTDA<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nN\u00e3o consta<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n35322\/48\/2016<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nPORTO COM INFORM\u00c1TICA – EIRELI<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nN\u00e3o consta<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2018\/90\/18587<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nGORETTI COMERCIO DE CONFEC\u00c7\u00d5ES LTDA.<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nRenata Luciana Moraes OAB\/MT 13.096-B, Jos\u00e9 Renato Miglioli Cordovez OAB\/SP 354.582 e Carlos Roberto de Cunto Montenegro OAB\/MT 11.903-A<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Luiz Ant\u00f4nio Pontes Silva<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
6<\/td>\nProcesso:<\/td>\n2018\/90\/18585<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nGORETTI COMERCIO DE CONFEC\u00c7\u00d5ES LTDA.<\/td>\n<\/tr>\n
 <\/td>\nAdvogados:<\/td>\nRenata Luciana Moraes OAB\/MT 13.096-B, Jos\u00e9 Renato Miglioli Cordovez OAB\/SP 354.582 e Carlos Roberto de Cunto Montenegro OAB\/MT 11.903-A<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nLuiz Ant\u00f4nio Pontes Silva<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a07<\/td>\nProcesso:<\/td>\n2020\/97\/15227<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nTIM S.A.<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nJo\u00e3o Pedro Peres Lima OAB\/SC 66.806<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a08<\/td>\nProcesso:<\/td>\n2020\/97\/18018<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nTIM S.A.<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nJo\u00e3o Pedro Peres Lima OAB\/SC 66.806<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a09<\/td>\nProcesso:<\/td>\n2020\/97\/18020<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nTIM S.A.<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nJo\u00e3o Pedro Peres Lima OAB\/SC 66.806<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
10<\/td>\nProcesso:<\/td>\n2020\/97\/18022<\/td>\n<\/tr>\n
 <\/td>\nRecorrente<\/td>\nTIM S.A.<\/td>\n<\/tr>\n
 <\/td>\nAdvogado:<\/td>\nJo\u00e3o Pedro Peres Lima OAB\/SC 66.806<\/td>\n<\/tr>\n
 <\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
 <\/td>\nRecurso:<\/td>\nRecurso Volunt\u00e1rio<\/td>\n<\/tr>\n
 <\/td>\nRelator:<\/td>\nJulgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

Rio Branco, 26 de novembro de 2025.\u00a0\u00a0 <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Tribunal Administrativo de Tributos Estaduais
\nPAUTA DE JULGAMENTOS PARA O M\u00caS DE DEZEMBRO 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-23044","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\/23044","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=23044"}],"version-history":[{"count":7,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/23044\/revisions"}],"predecessor-version":[{"id":23057,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/23044\/revisions\/23057"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23044"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23044"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23044"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}