{"id":24559,"date":"2026-09-28T10:36:49","date_gmt":"2026-09-28T13:36:49","guid":{"rendered":"https:\/\/sefaz.ac.gov.br\/2021\/?p=24559"},"modified":"2026-09-28T10:37:06","modified_gmt":"2026-09-28T13:37:06","slug":"pauta-de-julgamentos-para-o-mes-de-outubro-2026","status":"publish","type":"post","link":"https:\/\/sefaz.ac.gov.br\/2021\/?p=24559","title":{"rendered":"PAUTA DE JULGAMENTOS PARA O M\u00caS DE OUTUBRO 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 outubro<\/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 01\/10\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2016\/81\/12917<\/td>\n<\/tr>\n
<\/td>\nRecorrente:<\/td>\nA A M CAMELI<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nFagne Calixto Mour\u00e3o OAB\/AC 4.600<\/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
\u00a02<\/td>\nProcesso:<\/td>\n2017\/81\/15138<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nJOS\u00c9 MARTINS FERREIRA NETO<\/td>\n<\/tr>\n
<\/td>\nAdvogada:<\/td>\nMichella Evangelista Duarte Quintans OAB\/AC 5.115<\/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>\nJulgadora Melre Daianne Gomes do Vale<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a03<\/td>\nProcesso:<\/td>\n2017\/81\/15141<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nJOS\u00c9 MARTINS FERREIRA NETO<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMichella Evangelista Duarte Quintans OAB\/AC 5.115<\/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>\nJulgadora Melre Daianne Gomes do Vale<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n2017\/81\/15142<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nJOS\u00c9 MARTINS FERREIRA NETO<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMichella Evangelista Duarte Quintans OAB\/AC 5.115<\/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>\nJulgadora Melre Daianne Gomes do Vale<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 08\/10\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2024\/145\/123215<\/td>\n<\/tr>\n
<\/td>\nRecorrente:<\/td>\nEMAM \u2013 EMULS\u00d5ES E TRANSPORTES LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogada:<\/td>\nFabiana Le\u00e3o de Melo OAB\/MG 84.848<\/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

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a02<\/td>\nProcesso:<\/td>\n2024\/145\/124144<\/td>\n<\/tr>\n
<\/td>\nRecorrente:<\/td>\nEMAM \u2013 EMULS\u00d5ES E TRANSPORTES LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogada:<\/td>\nFabiana Le\u00e3o de Melo OAB\/MG 84.848<\/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
\u00a03<\/td>\nProcesso:<\/td>\n2024\/145\/138799<\/td>\n<\/tr>\n
<\/td>\nRecorrente:<\/td>\nEMAM \u2013 EMULS\u00d5ES E TRANSPORTES LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogada:<\/td>\nFabiana Le\u00e3o de Melo OAB\/MG 84.848<\/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 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n2022\/81\/27432<\/td>\n<\/tr>\n
<\/td>\nRecorrente:<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/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\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>\n2022\/81\/27449<\/td>\n<\/tr>\n
<\/td>\nRecorrente:<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/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\/81\/27457<\/td>\n<\/tr>\n
<\/td>\nRecorrente:<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/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\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a07<\/td>\nProcesso:<\/td>\n2022\/81\/27459<\/td>\n<\/tr>\n
<\/td>\nRecorrente:<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 15\/10\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2019\/10\/11406<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nTIM S.A.<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nLuiz Fernando Sachet OAB\/SC 18.429, Gabriela Maia Camelo OAB\/AC 6.749 e Mario de Castro Marchiori OAB\/SC 17.452<\/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
\u00a02<\/td>\nProcesso:<\/td>\n2022\/145\/53241<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nBARRIGA VERDE 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>\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
\u00a03<\/td>\nProcesso:<\/td>\n2022\/81\/27436<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n2022\/81\/27444<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2023\/81\/59210<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/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\/81\/59231<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 22\/10\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2025\/145\/7078<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nEMAM \u2013 EMULS\u00d5ES E TRANSPORTES LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogada:<\/td>\nFabiana Le\u00e3o de Melo OAB\/MG 84.848<\/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
\u00a02<\/td>\nProcesso:<\/td>\n2022\/81\/79467<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
<\/td>\nRecorrido:<\/td>\nNOSSO POSTO LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nCil Farney Assis Rodrigues OAB\/AC 3.589<\/td>\n<\/tr>\n
<\/td>\nRecurso:<\/td>\nRecurso de Of\u00edcio<\/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
\u00a03<\/td>\nProcesso:<\/td>\n2022\/81\/27455<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a04<\/td>\nProcesso:<\/td>\n2022\/81\/27522<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a05<\/td>\nProcesso:<\/td>\n2023\/81\/59207<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n\n
\u00a06<\/td>\nProcesso:<\/td>\n2023\/81\/59228<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAUTO POSTO M L L ACRE LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nMikaell Siedler OAB\/RO 7.060<\/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 Marcos Ant\u00f4nio Maciel Rufino<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Sess\u00e3o dia 29\/10\/26<\/strong><\/p>\n\n\n\n\n\n\n\n\n
\u00a01<\/td>\nProcesso:<\/td>\n2024\/145\/95210<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nVALDIR MASUTTI J\u00daNIOR<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nM\u00e1rcio Jos\u00e9 Castro de Aquino OAB\/AC 3.941<\/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
\u00a02<\/td>\nProcesso:<\/td>\n2020\/81\/39817<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nPIONEIRO COMBUST\u00cdVEIS LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogado:<\/td>\nAl\u00edrio Carvalho de Ara\u00fajo J\u00fanior OAB\/SP 305.232<\/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
\u00a03<\/td>\nProcesso:<\/td>\n2017\/81\/01410<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAMERICEL S.A.<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nMarcos Andr\u00e9 Vinhas Cat\u00e3o OAB\/RJ 67.086, Maria Fernanda D. Sirotheau da Costa OAB\/RJ 189.458, Renata Cunha Santos Pinheiro OAB\/RJ 126.462 e Ana Carolina R. T. Zanin OAB\/AC 3.534<\/td>\n<\/tr>\n
<\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
<\/td>\nRecurso:<\/td>\nRecurso de Revista<\/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>\n2017\/81\/01414<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAMERICEL S.A.<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nMarcos Andr\u00e9 Vinhas Cat\u00e3o OAB\/RJ 67.086, Maria Fernanda D. Sirotheau da Costa OAB\/RJ 189.458, Renata Cunha Santos Pinheiro OAB\/RJ 126.462 e Ana Carolina R. T. Zanin OAB\/AC 3.534<\/td>\n<\/tr>\n
<\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
<\/td>\nRecurso:<\/td>\nRecurso de Revista<\/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
\u00a05<\/td>\nProcesso:<\/td>\n2017\/81\/19046<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAMERICEL S.A.<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nNicole Maia Pamplona C\u00f4rte Real OAB\/RJ 227.207, Renata Cunha Santos OAB\/RJ 126.462, Ana Carolina Rodrigues Teixeira Zanin OAB\/AC n\u00ba 3.534 e Andressa Melo de Siqueira OAB\/AC n\u00ba 3.323.<\/td>\n<\/tr>\n
<\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
<\/td>\nRecurso:<\/td>\nRecurso de Revista<\/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
\u00a06<\/td>\nProcesso:<\/td>\n2017\/81\/01382<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nAMERICEL S.A.<\/td>\n<\/tr>\n
<\/td>\nAdvogados:<\/td>\nMarcos Andr\u00e9 Vinhas Cat\u00e3o OAB\/RJ 67.086, Maria Fernanda D. Sirotheau da Costa OAB\/RJ 189.458, Renata Cunha Santos Pinheiro OAB\/RJ 126.462, Ana Carolina R. T. Zanin OAB\/AC 3.534 e Andressa Melo de Siqueira OAB\/AC n\u00ba 3.323<\/td>\n<\/tr>\n
<\/td>\nRecorrido:<\/td>\nDiretor de Administra\u00e7\u00e3o Tribut\u00e1ria<\/td>\n<\/tr>\n
<\/td>\nRecurso:<\/td>\nRecurso de Revista<\/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
\u00a07<\/td>\nProcesso:<\/td>\n2014\/81\/18005<\/td>\n<\/tr>\n
<\/td>\nRecorrente<\/td>\nM S M INDUSTRIAL LTDA<\/td>\n<\/tr>\n
<\/td>\nAdvogada:<\/td>\nJucerlandia Leite do Nascimento Bragado OAB\/RO 7.478<\/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

Rio Branco, 18 de setembro de 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"

Tribunal Administrativo de Tributos Estaduais
\nPAUTA DE JULGAMENTOS PARA O M\u00caS DE OUTUBRO 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-24559","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\/24559","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=24559"}],"version-history":[{"count":2,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/24559\/revisions"}],"predecessor-version":[{"id":24561,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=\/wp\/v2\/posts\/24559\/revisions\/24561"}],"wp:attachment":[{"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=24559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=24559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sefaz.ac.gov.br\/2021\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=24559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}