{"id":23401,"date":"2026-02-02T11:52:39","date_gmt":"2026-02-02T14:52:39","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/2021\/?p=23401"},"modified":"2026-02-02T11:52:39","modified_gmt":"2026-02-02T14:52:39","slug":"pauta-de-julgamentos-para-o-mes-de-fevereiro-2026","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=23401","title":{"rendered":"PAUTA DE JULGAMENTOS PARA O M\u00caS DE FEVEREIRO 2026"},"content":{"rendered":"<p>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>fevereiro<\/strong> de 2026, \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>&nbsp;<\/p>\n<p><strong>Sess\u00e3o dia 05\/02\/26<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a01<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2011\/81\/27902 e apenso 2019\/70\/00882<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">LGR RIO BRANCO EMPREENDIMENTOS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"517\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">2<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2018\/90\/44176 e apenso 2019\/70\/00882<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">C SILVA DE SALES<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Robson de Aguiar de Souza OAB\/AC 3063<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">3<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2018\/90\/44173 e apenso 2019\/70\/00881<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">C SILVA DE SALES<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Robson de Aguiar de Souza OAB\/AC 3063<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">4<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2018\/90\/44243 e apenso 2019\/70\/00886<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">C SILVA DE SALES<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Robson de Aguiar de Souza OAB\/AC 3063<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a05<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2016\/67\/07440 e apenso 2017\/67\/10549<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">SUPORTE RURAL COM\u00c9RCIO E REPRESENTA\u00c7\u00d5ES IMP E EXP LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Sess\u00e3o dia 12\/02\/26<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">1<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2019\/10\/50435<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">TL ENGENHARIA EIRELI<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Larissa 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<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"517\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a02<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2019\/145\/53258<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">TL ENGENHARIA EIRELI<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Larissa 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<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"517\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a03<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2020\/81\/03267<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">MARCO VEN\u00cdCIUS PERDIG\u00c3O BRAND\u00c3O DE SOUZA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Marcelo F. Zamora OAB\/4.711, Thales R. Bordignon OAB\/2.160 e Ozeias Junior Moreira da Costa OAB\/AC 5.805<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"517\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a04<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2020\/81\/03268<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">MARCO VEN\u00cdCIUS PERDIG\u00c3O BRAND\u00c3O DE SOUZA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Marcelo F. Zamora OAB\/4.711, Thales R. Bordignon OAB\/2.160 e Ozeias Junior Moreira da Costa OAB\/AC 5.805<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"517\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a05<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2020\/81\/03748<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">MARCO VEN\u00cdCIUS PERDIG\u00c3O BRAND\u00c3O DE SOUZA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Marcelo F. Zamora OAB\/4.711, Thales R. Bordignon OAB\/2.160 e Ozeias Junior Moreira da Costa OAB\/AC 5.805<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a06<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2020\/81\/03750<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">MARCO VEN\u00cdCIUS PERDIG\u00c3O BRAND\u00c3O DE SOUZA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Marcelo F. Zamora OAB\/4.711, Thales R. Bordignon OAB\/2.160 e Ozeias Junior Moreira da Costa OAB\/AC 5.805<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a07<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2015\/48\/39154<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">A C D A IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a08<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2014\/81\/40200<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">MARISA LOJAS S\/A<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Italo Costa Simonato OAB\/SP 311.479<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a09<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2014\/81\/40233<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">MARISA LOJAS S\/A<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Italo Costa Simonato OAB\/SP 311.479<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0Sess\u00e3o dia 19\/02\/26<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">1<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2016\/10\/24306<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">BRASIL NORTE BEBIDAS S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Luiz Fernando Sachet OAB\/SC 18.429, B\u00e1rbara Teruel OAB\/PR 96.189, Catiani Rossi OAB\/SC 23.575 e P\u00e2mela Ferreira da Silva OAB\/AC 5.369<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a02<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">\u00a02016\/10\/04539<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">PORTO VE\u00cdCULOS LTDA.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a03<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2013\/10\/18547<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">ADINN CONSTRU\u00c7\u00c3O E PAVIMENTA\u00c7\u00c3O LTDA.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a04<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2016\/90\/40760<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">MATHEUS TELO<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Cil Farney Assis Rodrigues OAB\/AC 3.589 e Marcus Vinicius Paiva da Silva OAB\/AC 3694<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Sess\u00e3o dia 26\/02\/26<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">1<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2017\/81\/01392<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">AMERICEL S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Maria Fernanda D. Sirotheau da Costa OAB\/RJ 189.458, Renata Cunha Pinheiro OAB\/RJ 126.462, Ana Carolina Rodrigues Teixeira Zanin OAB\/AC n\u00ba 3.534 e Andressa Melo de Siqueira OAB\/AC n\u00ba 3.323.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">2<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2020\/81\/39420<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">PIONEIRO COMBUST\u00cdVEIS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Al\u00edrio Carvalho de Ara\u00fajo Junior OAB\/SP n\u00ba 305.232, Maria Beatriz Pereira de Souza Brito OAB\/SP n\u00ba 427.559 e Mariane dos Reis Ramos OAB\/SP n\u00ba 417.965<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a03<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2020\/81\/39423<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">PIONEIRO COMBUST\u00cdVEIS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Al\u00edrio Carvalho de Ara\u00fajo Junior OAB\/SP n\u00ba 305.232, Maria Beatriz Pereira de Souza Brito OAB\/SP n\u00ba 427.559 e Mariane dos Reis Ramos OAB\/SP n\u00ba 417.965<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Ant\u00f4nio Raimundo Silva de Almeida<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a04<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2017\/81\/38512<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">PORTELA MADEIRA &#8211; ME<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Luciana Xavier Ferreira OAB\/AC 4911 e Ant\u00f4nio Ol\u00edmpio Sobrinho OAB\/AC 3354<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a05<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2017\/81\/38510<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">PORTELA MADEIRA &#8211; ME<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Luciana Xavier Ferreira OAB\/AC 4911 e Ant\u00f4nio Ol\u00edmpio Sobrinho OAB\/AC 3354<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a06<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2021\/145\/45952<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">APOIO RURAL AGROPECU\u00c1RIA LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a0 7<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2022\/145\/14801<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">CIMEC \u2013 COM\u00c9RCIO SERVI\u00c7OS IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogada:<\/td>\n<td width=\"516\">Analuiza Frota Fernandes OAB\/AC 5.626 e OAB\/SP 408.215<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td width=\"516\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"516\">Julgador Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Rio Branco, 26 de janeiro de 2026.<strong>\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\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<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tribunal Administrativo de Tributos Estaduais<br \/>\nPAUTA DE JULGAMENTOS PARA O M\u00caS DE FEVEREIRO 2026<\/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-23401","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\/23401","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=23401"}],"version-history":[{"count":3,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/23401\/revisions"}],"predecessor-version":[{"id":23404,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/23401\/revisions\/23404"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}