{"id":24187,"date":"2026-04-30T08:54:23","date_gmt":"2026-04-30T11:54:23","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/2021\/?p=24187"},"modified":"2026-04-30T08:54:39","modified_gmt":"2026-04-30T11:54:39","slug":"pauta-de-julgamentos-para-o-mes-de-maio-2026","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=24187","title":{"rendered":"PAUTA DE JULGAMENTOS PARA O M\u00caS DE MAIO 2026"},"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 maio<\/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>\n

Sess\u00e3o dia 07\/05\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2016\/90\/40760<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nMATHEUS TELO<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nCil Farney Assis Rodrigues OAB\/AC 3.589 e Marcus Vinicius Paiva da Silva OAB\/AC 3.694<\/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
2<\/td>\nProcesso:<\/td>\n2020\/145\/05600<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nMARIA ARCANJA DE CARVALHO ARA\u00daJO<\/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
3<\/td>\nProcesso:<\/td>\n2025\/145\/24422<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nGESSY ROSA BANDEIRA DA SILVA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\n\u00canio Francisco da Silva Cunha OAB\/AC 464<\/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

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n2021\/145\/105621<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2021\/145\/101944<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a06<\/td>\nProcesso:<\/td>\n2022\/145\/58740<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a07<\/td>\nProcesso:<\/td>\n2022\/145\/89752<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a08<\/td>\nProcesso:<\/td>\n2022\/145\/49499<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a09<\/td>\nProcesso:<\/td>\n2022\/145\/74934<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
10<\/td>\nProcesso:<\/td>\n2022\/145\/71709<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 12\/05\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2025\/143\/79169<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nGABRIEL KERTHERS DO VALE<\/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>\nRelatora:<\/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>\n2022\/81\/29203<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nRELISSON DOS SANTOS BRAGA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Sildler OAB\/RO 7060<\/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>\nRelatora:<\/td>\nJulgador Andr\u00e9 Luiz Caruta Pinho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a03<\/td>\nProcesso:<\/td>\n2022\/145\/81932<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nKAMPA COM\u00c9RCIO IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O 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>\nRelatora:<\/td>\nJulgador Andr\u00e9 Luiz Caruta Pinho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 14\/05\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2024\/145\/103093<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCATEPILLAR BRASIL LTDA.<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMilton Fontes OAB\/SP 132.617 e Guilherme Roxo Staingel OAB\/SP 396.372<\/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>\nRelatora:<\/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
\u00a0 2<\/td>\nProcesso:<\/td>\n2022\/81\/21667<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nFL\u00c1VIO MAIA CARDOSO<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nM\u00e1rcio Jos\u00e9 Castro de Aquino OAB\/AC 3941, La\u00e9rcio Alc\u00e2ntara dos Santos OAB\/PR 27.332 e Bruno Watermann dos Santos OAB\/PR 58.129<\/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 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a03<\/td>\nProcesso:<\/td>\n2022\/81\/21681<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nFL\u00c1VIO MAIA CARDOSO<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nM\u00e1rcio Jos\u00e9 Castro de Aquino OAB\/AC 3941, La\u00e9rcio Alc\u00e2ntara dos Santos OAB\/PR 27.332 e Bruno Watermann dos Santos OAB\/PR 58.129<\/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
4<\/td>\nProcesso:<\/td>\n2022\/145\/81403<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2022\/145\/80612<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a06<\/td>\nProcesso:<\/td>\n2022\/145\/53947<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/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\/87121<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/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\/63113<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a09<\/td>\nProcesso:<\/td>\n2023\/145\/101071<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
10<\/td>\nProcesso:<\/td>\n2023\/145\/118156<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 21\/05\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
1<\/td>\nProcesso:<\/td>\n2021\/81\/63574<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nEUGENIO GON\u00c7ALVES BARCELOS<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nThales 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
<\/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

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a02<\/td>\nProcesso:<\/td>\n2021\/81\/63997<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nEUGENIO GON\u00c7ALVES BARCELOS<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nThales 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
<\/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

 <\/p>\n\n\n\n\n\n\n\n\n
3<\/td>\nProcesso:<\/td>\n2014\/81\/40200<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nMARISA LOJAS S.A<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nItalo Costa Simonato OAB\/SP n\u00ba 311.479<\/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>\nRelatora:<\/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
4<\/td>\nProcesso:<\/td>\n2014\/81\/40233<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nMARISA LOJAS S.A<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nItalo Costa Simonato OAB\/SP n\u00ba 311.479<\/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<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2023\/145\/131728<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a06<\/td>\nProcesso:<\/td>\n2023\/145\/130226<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a07<\/td>\nProcesso:<\/td>\n2023\/145\/149469<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a08<\/td>\nProcesso:<\/td>\n2024\/145\/46941<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a09<\/td>\nProcesso:<\/td>\n2024\/145\/36592<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
10<\/td>\nProcesso:<\/td>\n2024\/145\/53946<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
11<\/td>\nProcesso:<\/td>\n2024\/145\/64153<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nCAVALHEIRO LOGISTICS 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 Jo\u00e3o Tadeu de Moura<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 28\/05\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2018\/97\/50992<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nD SANCHES SILVA<\/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 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
\u00a02<\/td>\nProcesso:<\/td>\n2014\/81\/18720<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nM S M INDUSTRIAL LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nCristopher Capper Mariano de Almeida OAB\/AC 3604<\/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
\u00a03<\/td>\nProcesso:<\/td>\n2014\/81\/18005<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nM S M INDUSTRIAL LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nCristopher Capper Mariano de Almeida OAB\/AC 3604<\/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

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n2016\/81\/32952<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nTECON TECNOLOGIA EM CONSTRU\u00c7\u00d5ES LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMarcos Ant\u00f4nio Pal\u00e1cio Dantas OAB\/AC 821<\/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>\nJulgadora Ma\u00edra Vasconcelos da Silva<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2021\/81\/44073<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nNATANAEL PEREIRA CORDEIRO<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nAnaluiza Frota Fernandes OAB\/AC 5.626 – OAB\/SP 408.215 e Sanderson Silva Mariano de Almeida OAB\/AC 5896<\/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>\n2021\/81\/44079<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nNATANAEL PEREIRA CORDEIRO<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nAnaluiza Frota Fernandes OAB\/AC 5.626 – OAB\/SP 408.215 e Sanderson Silva Mariano de Almeida OAB\/AC 5896<\/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

Rio Branco, 28 de abril de 2026.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Tribunal Administrativo de Tributos Estaduais
\nPAUTA DE JULGAMENTOS PARA O M\u00caS DE MAIO 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-24187","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\/24187","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=24187"}],"version-history":[{"count":3,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/24187\/revisions"}],"predecessor-version":[{"id":24190,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/24187\/revisions\/24190"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}