{"id":24255,"date":"2026-05-27T12:29:58","date_gmt":"2026-05-27T15:29:58","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/2021\/?p=24255"},"modified":"2026-05-27T12:30:45","modified_gmt":"2026-05-27T15:30:45","slug":"pauta-de-julgamentos-para-o-mes-de-junho-2026","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=24255","title":{"rendered":"PAUTA DE JULGAMENTOS PARA O M\u00caS DE JUNHO 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>junho<\/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 03\/06\/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\">2019\/10\/14843<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">QUALIVIDA SEGURAN\u00c7A E SA\u00daDE NO TRABALHO LTDA.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Enizan de Oliveira Costa OAB\/AC 5.176<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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 colspan=\"2\" width=\"517\">2019\/90\/23232<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td colspan=\"2\" width=\"517\">GAZIN IND E COM DE M\u00d3VEIS E ELETROM\u00c9STICOS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td colspan=\"2\" width=\"94\">Advogado:<\/td>\n<td width=\"516\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrido:<\/td>\n<td colspan=\"2\" width=\"517\">Diretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td colspan=\"2\" width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relator:<\/td>\n<td colspan=\"2\" width=\"517\">Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\"><\/td>\n<td width=\"0\"><\/td>\n<td width=\"516\"><\/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\/90\/23233<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">GAZIN IND E COM DE M\u00d3VEIS E ELETROM\u00c9STICOS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\">4<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2025\/145\/29835 e apenso 2025\/129\/27068<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">AGROPECUARIA HARMONIA LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">Paulo William Braga de Carli OAB\/AC 6.163<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgador Carlos Holberque Uchoa Sena<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\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\">2025\/145\/29332 e apenso 2025\/129\/27091<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">AGROPECUARIA HARMONIA LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">Paulo William Braga de Carli OAB\/AC 6.163<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgador Carlos Holberque Uchoa Sena<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Sess\u00e3o dia 11\/06\/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\/39037<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">MEDPLUS COM\u00c9RCIO E REPRESENTA\u00c7\u00d5ES LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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=\"517\">2023\/81\/67868 apenso 2023\/145\/84378<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">PORTOSOFT COM\u00c9RCIO DE INFORM\u00c1TICA LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\">3<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2024\/145\/77345 e apenso 2024\/147\/81013<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">GUILHERME SALMAZO<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Marcelo Feitosa Zamora OAB\/AC 4.711, Ozeias J\u00fanior Moreira da Costa OAB\/AC 5.805 e Suliete Vit\u00f3ria de Oliveira Carvalho OAB\/AC 6.945<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgador Carlos Holberque Uchoa Sena<\/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\">2024\/145\/76606 e apenso 2024\/147\/76781<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">JOSE DONIZETI AIELO JUNIOR<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Marcelo Feitosa Zamora OAB\/AC 4.711, Ozeias J\u00fanior Moreira da Costa OAB\/AC 5.805 e Geice Franco dos Santos OAB\/AC 7.025<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgador Carlos Holberque Uchoa Sena<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Sess\u00e3o dia 18\/06\/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\/40916<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">JARUDE &amp; SILVA RESTAURANTE E KEBABERIA LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Cil Farney Assis Rodrigues OAB\/AC 3.589 e Samuel Atan Lima Fernandes OAB\/DF 58.708<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"516\">Julgadora Solange Maria Chalub Bandeira Teixeira<\/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\">2017\/81\/40919<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">JARUDE &amp; SILVA RESTAURANTE E KEBABERIA LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Cil Farney Assis Rodrigues OAB\/AC 3.589 e Samuel Atan Lima Fernandes OAB\/DF 58.708<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"516\">Julgadora Solange Maria Chalub Bandeira Teixeira<\/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\">2022\/145\/94373<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CIMEC \u2013 COM\u00c9RCIO, SERVI\u00c7OS IMPORTA\u00c7\u00c3O E EXPORTA\u00c7\u00c3O LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogada:<\/td>\n<td width=\"517\">Analuiza Frota Fernandes OAB\/AC 5.626 e OAB\/SP 408.215<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgador Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\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=\"517\">2018\/10\/51160<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CLARO S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Ronaldo Redenschi OAB\/RJ 94.238 e Andrea de Souza Gon\u00e7alves Campbell OAB\/RJ 163.879 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Revista<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgadora Camila Fontinele da Silva Caruta<\/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\">5<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2019\/10\/17020<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CLARO S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Bruno Jos\u00e9 Barbosa Guilhon OAB\/SC 25.551, Jhonem Ara\u00fajo Pereira OAB\/33.937, Andr\u00e9 Ferreira Marques OAB\/AC 3.319 Andrea de Souza Gon\u00e7alves Campbell OAB\/RJ 163.879 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Revista<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgadora Camila Fontinele da Silva Caruta<\/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\">6<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2019\/10\/13744<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CLARO S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Bruno Jos\u00e9 Barbosa Guilhon OAB\/SC 25.551, Ronaldo Redenschi OAB\/RJ 94.238, Andr\u00e9 Ferreira Marques OAB\/AC 3.319 Andrea de Souza Gon\u00e7alves Campbell OAB\/RJ 163.879 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Revista<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgadora Camila Fontinele da Silva Caruta<\/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\">7<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2019\/10\/12085<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CLARO S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Ronaldo Redenschi OAB\/RJ 94.238 e Andrea de Souza Gon\u00e7alves Campbell OAB\/RJ 163.879 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Revista<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgadora Camila Fontinele da Silva Caruta<\/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\">8<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2018\/10\/51165<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CLARO S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Bruno Jos\u00e9 Barbosa Guilhon OAB\/SC 25.551, Jhonem Ara\u00fajo Pereira OAB\/33.937, Andrea de Souza Gon\u00e7alves Campbell OAB\/RJ 163.879 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgadora Camila Fontinele da Silva Caruta<\/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\">9<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2018\/10\/47253<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CLARO S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Jhonem Ara\u00fajo Pereira OAB\/33.937, Andr\u00e9 Ferreira Marques OAB\/AC 3.319 e Luiz Fernando Sachet OAB\/SC 18.429<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Pedido de Reconsidera\u00e7\u00e3o<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgadora Camila Fontinele da Silva Caruta<\/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\">10<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2018\/10\/43199<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CLARO S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Alexandre G\u00f3es Ulyss\u00e9a dos Santos OAB\/SC 39.013, Andr\u00e9 Ferreira Marques OAB\/AC 3.319 Andrea de Souza Gon\u00e7alves Campbell OAB\/RJ 163.879 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Revista<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"517\">Julgadora Camila Fontinele da Silva Caruta<\/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\">11<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2018\/10\/40683<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">CLARO S.A.<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">Alexandre G\u00f3es Ulyss\u00e9a dos Santos OAB\/SC 39.013, Andr\u00e9 Ferreira Marques OAB\/AC 3.319 Andrea de Souza Gon\u00e7alves Campbell OAB\/RJ 163.879 e Andressa Melo de Siqueira OAB\/AC 3.323<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relatora:<\/td>\n<td width=\"516\">Julgadora Camila Fontinele da Silva Caruta<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Sess\u00e3o dia 25\/06\/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\/81\/29057<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">ACREPLAST IND E COM DE EMBALAGENS EXP E IMP LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Marcelo Feitosa Zamora OAB\/AC 4.711 e Thales R Bordignon OAB\/AC 2.160<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Luiz Ant\u00f4nio Pontes Silva<\/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\">2016\/10\/33352<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">FRISACRE FRIGOR\u00cdFICO SANTO AFONSO DO ACRE LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">N\u00e3o consta<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgadora Ma\u00edra Vasconcelos da Silva<\/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=\"517\">2023\/145\/78379<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">VALMIR PAES<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Marcelo Feitosa Zamora OAB\/AC 4.711, Thales R. Bordignon OAB\/AC 2.160 e Ozeias J\u00fanior Moreira da Costa OAB\/AC 5.805<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Carlos Holberque Uchoa Sena<\/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\">2023\/145\/78376<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">VALMIR PAES<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Marcelo Feitosa Zamora OAB\/AC 4.711, Thales R. Bordignon OAB\/AC 2.160 e Ozeias J\u00fanior Moreira da Costa OAB\/AC 5.805<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Carlos Holberque Uchoa Sena<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table width=\"639\">\n<tbody>\n<tr>\n<td width=\"28\">5<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2023\/145\/78375<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">VALMIR PAES<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Marcelo Feitosa Zamora OAB\/AC 4.711, Thales R. Bordignon OAB\/AC 2.160 e Ozeias J\u00fanior Moreira da Costa OAB\/AC 5.805<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"517\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Relator:<\/td>\n<td width=\"517\">Julgador Carlos Holberque Uchoa Sena<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/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\">2022\/81\/21681<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">FL\u00c1VIO MAIA CARDOSO<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">M\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<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\">7<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2022\/81\/21667<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"516\">FL\u00c1VIO MAIA CARDOSO<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"516\">M\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<tr>\n<td width=\"28\"><\/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\"><\/td>\n<td width=\"94\">Recurso:<\/td>\n<td width=\"516\">Recurso Volunt\u00e1rio<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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>Rio Branco, 25 de maio 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","protected":false},"excerpt":{"rendered":"<p>Tribunal Administrativo de Tributos Estaduais<br \/>\nPAUTA DE JULGAMENTOS PARA O M\u00caS DE JUNHO 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-24255","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\/24255","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=24255"}],"version-history":[{"count":4,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/24255\/revisions"}],"predecessor-version":[{"id":24260,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/24255\/revisions\/24260"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24255"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24255"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24255"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}