{"id":23474,"date":"2026-03-04T10:09:50","date_gmt":"2026-03-04T13:09:50","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/2021\/?p=23474"},"modified":"2026-03-04T10:09:50","modified_gmt":"2026-03-04T13:09:50","slug":"pauta-de-julgamentos-para-o-mes-de-marco-2026","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=23474","title":{"rendered":"PAUTA DE JULGAMENTOS PARA O M\u00caS DE MAR\u00c7O 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>mar\u00e7o<\/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\/03\/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\">2015\/10\/23757 apenso 2015\/10\/34174<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">V SPEROTTO IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">Alessandro Callil de Castro OAB\/AC\u00a0 3.131<\/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\">2019\/10\/50435<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">TL ENGENHARIA EIRELI<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">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=\"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\">3<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2019\/145\/53258<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">TL ENGENHARIA EIRELI<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">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=\"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\">4<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2017\/90\/18039<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">GL\u00d3RIA CONFEC\u00c7\u00d5ES LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Janai Ferreira Pra\u00e7a OAB\/AC 1.828<\/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\">\u00a05<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2020\/142\/04637<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">FERRO NORTE 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<p><strong>Sess\u00e3o dia 12\/03\/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\">2023\/145\/36328<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CER\u00c2MICA IGUAT\u00da IND. E COM. 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 Jo\u00e3o Tadeu de Moura<\/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\/10\/14843<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">QUALIVIDA SEGURAN\u00c7A E SA\u00daDE NO TRABALHO LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">Enizan de Oliveira Costa OAB\/AC 5.176<\/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 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\">\u00a03<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2020\/81\/37973<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/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\">Recorrido:<\/td>\n<td width=\"517\">AUTO POSTO AMAP\u00c1 &#8211; EIRELI<\/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\">Recurso:<\/td>\n<td width=\"517\">Recurso de Of\u00edcio<\/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\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<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">\u00a04<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2022\/81\/48548<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">MARCOS JOS\u00c9LIO SOUZA MAGALH\u00c3ES<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Mikaell Siedler OAB\/RO 7060<\/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 Andr\u00e9 Luiz Caruta Pinho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Sess\u00e3o dia 19\/03\/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\">2018\/81\/05226<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">J J COM\u00c9RCIO FERRAGENS LTDA EPP<\/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><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\">2021\/81\/84915<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">IPIRANGA PRODUTOS DE PETR\u00d3LEO S\/A<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">F\u00e1bio Silva Alves OAB\/RJ 147.816, Thiago Curvelo Silva OAB\/RJ 214.586, Bruno Novaes B. Cavalcanti OAB\/PE 19.353, Bruna Carneiro de Silva Ramos Erhart OAB\/RJ 167.430 e Marcela Medrado OAB\/RJ 243.681<\/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\">\u00a03<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2016\/81\/11934<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">A A M CAMELI<\/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>&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\">2023\/145\/49232<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">HEAVY DUTY PE\u00c7AS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Cil Farney Assis Rodrigues OAB\/AC 3.589<\/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 Andr\u00e9 Luiz Caruta Pinho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/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\">2023\/145\/49240<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">HEAVY DUTY PE\u00c7AS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Cil Farney Assis Rodrigues OAB\/AC 3.589<\/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 Andr\u00e9 Luiz Caruta Pinho<\/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\u00a0\u00a0\u00a0 <\/strong><\/p>\n<p><strong>Sess\u00e3o dia 24\/03\/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\">2014\/10\/32435<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">COMERCIAL E INDUSTRIAL RONSY LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">Isau da Costa Paiva OAB\/AC 2.393<\/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 Andr\u00e9 Luiz Caruta Pinho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0\u00a0\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\">2015\/81\/13080<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/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\">Recorrido:<\/td>\n<td width=\"517\">COMERCIAL E INDUSTRIAL RONSY 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\">Recurso:<\/td>\n<td width=\"517\">Recurso de Of\u00edcio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Andr\u00e9 Luiz Caruta Pinho<\/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\">2018\/90\/14787<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">COMERCIAL E INDUSTRIAL RONSY LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Isau da Costa Paiva OAB\/AC 2.393 e Silvia Maria Baeta Minhoto OAB\/AC 3.261<\/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 Andr\u00e9 Luiz Caruta Pinho<\/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\">2018\/90\/14786<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">COMERCIAL E INDUSTRIAL RONSY LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Isau da Costa Paiva OAB\/AC 2.393 e Silvia Maria Baeta Minhoto OAB\/AC 3.261<\/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 Andr\u00e9 Luiz Caruta Pinho<\/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=\"517\">2019\/90\/11788 e apenso 2019\/10\/18962<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">COMERCIAL E INDUSTRIAL RONSY LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">Isau da Costa Paiva OAB\/AC 2.393<\/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 Andr\u00e9 Luiz Caruta Pinho<\/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\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">6<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2017\/81\/23568<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">CHURRASCARIA ESTRELA LTDA.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Cil Farney Assis Rodrigues OAB\/AC 3.589<\/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\">Julgadora Solange Maria Chalub Bandeira Teixeira<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\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\">2017\/81\/23563<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">CHURRASCARIA ESTRELA LTDA.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Cil Farney Assis Rodrigues OAB\/AC 3.589<\/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\">Julgadora Solange Maria Chalub Bandeira Teixeira<\/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\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">8<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2024\/145\/103093<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">CATEPILLAR BRASIL LTDA.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Milton Fontes OAB\/SP 132.617<\/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 Andr\u00e9 Luiz Caruta Pinho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>Sess\u00e3o dia 26\/03\/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=\"516\">2008\/81\/16330<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">CAF\u00c9 CONTRI IMP E EXP LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">M\u00e1rcio d\u2019Anzicourt Pinto OAB\/AC 3.391 e Lidiane Lima Carvalho OAB\/AC 3.204.<\/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\">\u00a02<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2020\/81\/33889<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">DE NIGRIS DISTRIBUIDORA DE VE\u00cdCULOS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Lu\u00eds Carlos Gomes da Silva OAB\/SP 180.745-A e OAB\/MT 5.474.<\/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\">\u00a03<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2019\/81\/35795<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">CARDINAL E OLIVEIRA 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\">\u00a04<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2019\/81\/35865<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">CARDINAL E OLIVEIRA 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\">\u00a05<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2021\/81\/63574<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">EUGENIO GON\u00c7ALVES BARCELOS<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Thales Rocha Bordignon OAB\/RO 4.863 OAB\/AC 2.160, Ozeias J\u00fanior Moreira da Costa OAB\/AC 5.805 e Marcelo Feitosa Zamora OAB\/AC 4.711<\/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 Andr\u00e9 Luiz Caruta Pinho<\/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\/81\/63997<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">EUGENIO GON\u00c7ALVES BARCELOS<\/td>\n<\/tr>\n<tr>\n<td width=\"28\">&nbsp;<\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Thales Rocha Bordignon OAB\/RO 4.863 OAB\/AC 2.160, Ozeias J\u00fanior Moreira da Costa OAB\/AC 5.805 e Marcelo Feitosa Zamora OAB\/AC 4.711<\/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 Andr\u00e9 Luiz Caruta Pinho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Rio Branco, 27 de fevereiro de 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tribunal Administrativo de Tributos Estaduais<br \/>\nPAUTA DE JULGAMENTOS PARA O M\u00caS DE MAR\u00c7O 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-23474","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\/23474","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=23474"}],"version-history":[{"count":3,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/23474\/revisions"}],"predecessor-version":[{"id":23477,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/23474\/revisions\/23477"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}