{"id":24557,"date":"2026-09-28T10:34:55","date_gmt":"2026-09-28T13:34:55","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/2021\/?p=24557"},"modified":"2026-09-28T10:37:38","modified_gmt":"2026-09-28T13:37:38","slug":"pauta-de-julgamentos-para-o-mes-de-setembro-2026","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=24557","title":{"rendered":"PAUTA DE JULGAMENTOS PARA O M\u00caS DE SETEMBRO 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>setembro<\/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\/09\/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\">2022\/81\/61919<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente:<\/td>\n<td width=\"517\">AUTO POSTO SOBRAL LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Paula Yara Braga de Carli OAB\/AC 3.434, Alvaro Manoel Nunes Maciel Sobrinho OAB\/AC 5.002 e 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\">Relator:<\/td>\n<td width=\"517\">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\">\u00a02<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2022\/81\/61920<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">AUTO POSTO SOBRAL LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Paula Yara Braga de Carli OAB\/AC 3.434, Alvaro Manoel Nunes Maciel Sobrinho OAB\/AC 5.002 e 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\">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\">2022\/81\/61916<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">AUTO POSTO SOBRAL LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Paula Yara Braga de Carli OAB\/AC 3.434, Alvaro Manoel Nunes Maciel Sobrinho OAB\/AC 5.002 e 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\">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\">\u00a04<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"516\">2020\/81\/39965<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente:<\/td>\n<td width=\"516\">PIONEIRO COMBUST\u00cdVEIS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"516\">Al\u00edrio Carvalho de Ara\u00fajo J\u00fanior OAB\/SP 305.232<\/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 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\">\u00a05<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2021\/81\/85251<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">FORMOSA PARTICIPA\u00c7\u00d5ES E EMPREENDIMENTOS IMOBILI\u00c1RIOS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogados:<\/td>\n<td width=\"517\">Analuiza Frota Fernandes OAB\/SP 408.215 e OAB\/AC 5.626 e Sanderson Silva Mariano de Almeida OAB\/AC 5.896<\/td>\n<\/tr>\n<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 de Revista<\/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>Sess\u00e3o dia 10\/09\/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\">2016\/10\/35751<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente:<\/td>\n<td width=\"516\">TRIPARTS COM DE PE\u00c7AS PARA TRATORES E IMPLEMENTOS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/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\"><\/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 Ma\u00edra Vasconcelos Silva<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/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\">2017\/81\/15128<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente:<\/td>\n<td width=\"516\">JOS\u00c9 MARTINS FERREIRA NETO<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogada:<\/td>\n<td width=\"516\">Michella Evangelista Duarte Quintans OAB\/AC 5.115<\/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 Melre Daianne Gomes do Vale<\/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<\/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\">2017\/81\/15131<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente:<\/td>\n<td width=\"516\">JOS\u00c9 MARTINS FERREIRA NETO<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogada:<\/td>\n<td width=\"516\">Michella Evangelista Duarte Quintans OAB\/AC 5.115<\/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 Melre Daianne Gomes do Vale<\/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\/15134<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente:<\/td>\n<td width=\"516\">JOS\u00c9 MARTINS FERREIRA NETO<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogada:<\/td>\n<td width=\"516\">Michella Evangelista Duarte Quintans OAB\/AC 5.115<\/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 Melre Daianne Gomes do Vale<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Sess\u00e3o dia 17\/09\/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\">2020\/81\/39859<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">PIONEIRO COMBUST\u00cdVEIS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">Al\u00edrio Carvalho de Ara\u00fajo J\u00fanior OAB\/SP 305.232<\/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 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\">2020\/145\/44255<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">TECNOSOL ENGENHARIA, ARQUITETURA E CONSULTORIA 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 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\">2025\/145\/29335 apenso 2025\/129\/13627<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">AGROPECU\u00c1RIA 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\">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\">\u00a04<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2024\/145\/76612 apenso 2025\/129\/31917<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">JOS\u00c9 DONIZETI AIELO J\u00daNIOR<\/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, OAB\/SP 361.773, OZEIAS Junior 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\">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\">\u00a05<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2021\/145\/106207<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">CASA DAS EMBALAGENS &#8211; EIRELI<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogada:<\/td>\n<td width=\"517\">Rita de Cassia Gadelha da Silva OAB\/AC 6.877<\/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>Sess\u00e3o dia 24\/09\/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\">2025\/130\/113886<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">VALDIR MASUTTI J\u00daNIOR<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">M\u00e1rcio Jos\u00e9 Castro de Aquino OAB\/AC 3.941<\/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\">\u00a02<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2024\/145\/95222<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">VALDIR MASUTTI J\u00daNIOR<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">M\u00e1rcio Jos\u00e9 Castro de Aquino OAB\/AC 3.941<\/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\">\u00a03<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2024\/145\/95221<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">VALDIR MASUTTI J\u00daNIOR<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">M\u00e1rcio Jos\u00e9 Castro de Aquino OAB\/AC 3.941<\/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>&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=\"517\">2024\/145\/95297<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">VALDIR MASUTTI J\u00daNIOR<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">M\u00e1rcio Jos\u00e9 Castro de Aquino OAB\/AC 3.941<\/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>&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=\"517\">2024\/48\/114439 em apenso 2025\/129\/32263<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">VALDIR MASUTTI J\u00daNIOR<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">M\u00e1rcio Jos\u00e9 Castro de Aquino OAB\/AC 3.941<\/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>&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=\"517\">2019\/144\/53765<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">PIONEIRO COMBUSTIVEIS LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">Al\u00edrio Carvalho de Ara\u00fajo J\u00fanior OAB\/SP 305.232<\/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 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\">\u00a07<\/td>\n<td width=\"94\">Processo:<\/td>\n<td width=\"517\">2021\/145\/55896<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Recorrente<\/td>\n<td width=\"517\">VIASAT BRASIL SERVI\u00c7OS DE COMUNICA\u00c7\u00d5ES LTDA<\/td>\n<\/tr>\n<tr>\n<td width=\"28\"><\/td>\n<td width=\"94\">Advogado:<\/td>\n<td width=\"517\">Antenori Trevisan Neto OAB\/SP 172.675<\/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 Hilton de Ara\u00fajo Santos<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Rio Branco, 25 de agosto 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><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 \u00a0\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tribunal Administrativo de Tributos Estaduais<br \/>\nPAUTA DE JULGAMENTOS PARA O M\u00caS DE SETEMBRO 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-24557","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\/24557","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=24557"}],"version-history":[{"count":2,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/24557\/revisions"}],"predecessor-version":[{"id":24562,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/24557\/revisions\/24562"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}