{"id":7,"date":"2025-08-28T13:22:31","date_gmt":"2025-08-28T16:22:31","guid":{"rendered":"http:\/\/magalhaespeixoto.com.br\/?page_id=7"},"modified":"2025-11-27T14:01:50","modified_gmt":"2025-11-27T17:01:50","slug":"inicial","status":"publish","type":"page","link":"https:\/\/magalhaespeixoto.com.br\/","title":{"rendered":"Inicial"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"7\" class=\"elementor elementor-7\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6100414 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"6100414\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a82c58a elementor-hidden-desktop elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"a82c58a\" data-element_type=\"widget\" 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class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 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class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"172\" src=\"https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/logo-maga-2025.png\" class=\"attachment-large size-large wp-image-14\" alt=\"\" srcset=\"https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/logo-maga-2025.png 500w, https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/logo-maga-2025-300x103.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0520cc9 animated-slow elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"0520cc9\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;,&quot;_animation_delay&quot;:800}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><span style=\"color: #ffffff;\">Escrit\u00f3rio de Advocacia Empresarial, Especializado no Desenvolvimento de diversos trabalhos ligados ao direito tribut\u00e1rio para a otimiza\u00e7\u00e3o de custos a curto, m\u00e9dio e longo prazo.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c589dda e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"c589dda\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e86d3c elementor-widget elementor-widget-image\" data-id=\"8e86d3c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1155\" height=\"1100\" src=\"https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1.png\" class=\"attachment-full size-full wp-image-39\" alt=\"\" srcset=\"https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1.png 1155w, https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1-300x286.png 300w, https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1-1024x975.png 1024w, https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1-768x731.png 768w\" sizes=\"(max-width: 1155px) 100vw, 1155px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bbfbbd3 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"bbfbbd3\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-39cf777 elementor-hidden-tablet elementor-hidden-mobile elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"39cf777\" data-element_type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;1&quot;,&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;infinite&quot;:&quot;yes&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carrossel de imagens\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper swiper-image-stretch\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 de 3\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/11\/marcelo-maga2.jpg\" alt=\"marcelo-maga2\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 de 3\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/09\/fundo3-2.jpg\" alt=\"fundo3\" \/><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 de 3\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/09\/fundo2-2.jpg\" alt=\"fundo2\" \/><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8a3ae4c elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"8a3ae4c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:36,&quot;url&quot;:&quot;https:\\\/\\\/magalhaespeixoto.com.br\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/fundo2.jpg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-595a8ad elementor-hidden-desktop elementor-widget elementor-widget-image\" data-id=\"595a8ad\" data-element_type=\"widget\" data-settings=\"{&quot;_animation_mobile&quot;:&quot;none&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"762\" src=\"https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1-1024x975.png\" class=\"attachment-large size-large wp-image-39\" alt=\"\" srcset=\"https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1-1024x975.png 1024w, https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1-300x286.png 300w, https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1-768x731.png 768w, https:\/\/magalhaespeixoto.com.br\/wp-content\/uploads\/2025\/08\/marcelo-1.png 1155w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0ce593c animated-slow e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible e-con e-parent\" data-id=\"0ce593c\" data-element_type=\"container\" id=\"advogados\" data-settings=\"{&quot;animation&quot;:&quot;bounceIn&quot;,&quot;animation_delay&quot;:1300}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eb63591 elementor-shape-circle elementor-widget-mobile__width-initial elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"eb63591\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-bbb30a2\" href=\"https:\/\/br.linkedin.com\/in\/marcelo-m-peixoto\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1f9012 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"b1f9012\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Marcelo Magalh\u00e3es Peixoto<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3eed974 animated-slow e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible e-con e-parent\" data-id=\"3eed974\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;bounceInLeft&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fce3ace elementor-widget elementor-widget-text-editor\" data-id=\"fce3ace\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Presidente-fundador da Associa\u00e7\u00e3o Paulista de Estudos Tribut\u00e1rios (APET). Mestre e Doutorando em Direito Tribut\u00e1rio pela Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo (PUC\/SP). Especialista em Direito Tribut\u00e1rio pelo IBET\/IBDT. Advogado e Contabilista com mais de vinte e cinco anos de experi\u00eancia profissional. S\u00f3cio da Magalh\u00e3es Peixoto Advogados. Autor e coautor de diversos livros sobre Direito Tribut\u00e1rio. Ex-membro do Conselho Administrativo de Recursos Fiscais do Minist\u00e9rio da Fazenda (CARF\/MF). Ex-juiz do Tribunal de Impostos e Taxas do Estado de S\u00e3o Paulo (TIT\/SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b5255e5 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"b5255e5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9bd022 elementor-widget-divider--separator-type-pattern elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e9bd022\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 20 16&#039; fill=&#039;none&#039; stroke=&#039;black&#039; stroke-width=&#039;1&#039; stroke-linecap=&#039;square&#039; stroke-miterlimit=&#039;10&#039;%3E%3Cg transform=&#039;translate(-12.000000, 0)&#039;%3E%3Cpath d=&#039;M28,0L10,18&#039;\/%3E%3Cpath d=&#039;M18,0L0,18&#039;\/%3E%3Cpath d=&#039;M48,0L30,18&#039;\/%3E%3Cpath d=&#039;M38,0L20,18&#039;\/%3E%3C\/g%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a62d667 animated-slow e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible e-con e-parent\" data-id=\"a62d667\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;bounceIn&quot;,&quot;animation_delay&quot;:1600}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7070be9 elementor-shape-circle elementor-widget-mobile__width-initial elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"7070be9\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-bbb30a2\" href=\"https:\/\/br.linkedin.com\/in\/alexandre-evaristo-pinto-641a417\/pt\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f00dac elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"6f00dac\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Alexandre Evaristo Pinto<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-40ddcd7 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible e-con e-parent\" data-id=\"40ddcd7\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;bounceInRight&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a2ddf0 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"4a2ddf0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Professor Doutor (concursado) da Faculdade de Economia, Administra\u00e7\u00e3o e Contabilidade da Universidade de S\u00e3o Paulo (FEA\/USP). Professor Doutor (concursado) da Escola de Administra\u00e7\u00e3o de Empresas de S\u00e3o Paulo da Funda\u00e7\u00e3o Get\u00falio Vargas (EAESP\/FGV). Doutor em Direito Econ\u00f4mico, Financeiro e Tribut\u00e1rio pela Universidade de S\u00e3o Paulo (USP). Doutorando em Controladoria e Contabilidade pela Universidade de S\u00e3o Paulo (USP). Mestre em Direito Comercial pela Universidade de S\u00e3o Paulo (USP). Especialista em Direito Tribut\u00e1rio pela Universidade de S\u00e3o Paulo (USP) e em Direito Empresarial pela Escola Paulista de Magistratura (EPM). Bacharel em Direito pela Universidade Presbiteriana Mackenzie (MACKENZIE) e em Ci\u00eancias Cont\u00e1beis pela Universidade de S\u00e3o Paulo (USP). Conselheiro do Conselho de Recursos do Sistema Financeiro Nacional (CRSFN). Foi Conselheiro da 1a Turma da C\u00e2mara Superior de Recursos Fiscais do Conselho Administrativo de Recursos Fiscais (CARF).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bb07258 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"bb07258\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-763c115 elementor-widget-divider--separator-type-pattern elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"763c115\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 20 16&#039; fill=&#039;none&#039; stroke=&#039;black&#039; stroke-width=&#039;1&#039; stroke-linecap=&#039;square&#039; stroke-miterlimit=&#039;10&#039;%3E%3Cg transform=&#039;translate(-12.000000, 0)&#039;%3E%3Cpath d=&#039;M28,0L10,18&#039;\/%3E%3Cpath d=&#039;M18,0L0,18&#039;\/%3E%3Cpath d=&#039;M48,0L30,18&#039;\/%3E%3Cpath d=&#039;M38,0L20,18&#039;\/%3E%3C\/g%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6101035 animated-slow e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no elementor-invisible e-con e-parent\" data-id=\"6101035\" data-element_type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;bounceIn&quot;,&quot;animation_delay&quot;:1900}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-af044d3 elementor-shape-circle elementor-widget-mobile__width-initial elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"af044d3\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-bbb30a2\" href=\"https:\/\/www.linkedin.com\/in\/fernando-dubeux-mattos-8a992b5a\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<svg class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11b4429 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"11b4429\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Fernando Dubeux Mattos<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-092af78 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"092af78\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9ca5ab2 elementor-widget__width-initial elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"9ca5ab2\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;bounceInLeft&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Bacharel em Ci\u00eancias Cont\u00e1beis (CRC n\u00b0 PE030317), especialista em Per\u00edcia e Contabilidade Tribut\u00e1ria. Consultor e auditor tribut\u00e1rio com mais de 15 anos de experi\u00eancia profissional. Professor na APET e coautor de livros sobre PIS, COFINS e IRPJ\/CSLL.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-df2c11f e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"df2c11f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88cf555 elementor-widget-divider--separator-type-pattern elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"88cf555\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\" style=\"--divider-pattern-url: url(&quot;data:image\/svg+xml,%3Csvg xmlns=&#039;http:\/\/www.w3.org\/2000\/svg&#039; preserveAspectRatio=&#039;none&#039; overflow=&#039;visible&#039; height=&#039;100%&#039; viewBox=&#039;0 0 20 16&#039; fill=&#039;none&#039; stroke=&#039;black&#039; stroke-width=&#039;1&#039; stroke-linecap=&#039;square&#039; stroke-miterlimit=&#039;10&#039;%3E%3Cg transform=&#039;translate(-12.000000, 0)&#039;%3E%3Cpath d=&#039;M28,0L10,18&#039;\/%3E%3Cpath d=&#039;M18,0L0,18&#039;\/%3E%3Cpath d=&#039;M48,0L30,18&#039;\/%3E%3Cpath d=&#039;M38,0L20,18&#039;\/%3E%3C\/g%3E%3C\/svg%3E&quot;);\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bf46803 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"bf46803\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f9cedbd elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f9cedbd\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b929126 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"b929126\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;slideshow&quot;,&quot;background_slideshow_gallery&quot;:[{&quot;id&quot;:36,&quot;url&quot;:&quot;https:\\\/\\\/magalhaespeixoto.com.br\\\/wp-content\\\/uploads\\\/2025\\\/08\\\/fundo2.jpg&quot;}],&quot;background_slideshow_loop&quot;:&quot;yes&quot;,&quot;background_slideshow_slide_duration&quot;:5000,&quot;background_slideshow_slide_transition&quot;:&quot;fade&quot;,&quot;background_slideshow_transition_duration&quot;:500}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1206e9 elementor-widget elementor-widget-text-editor\" data-id=\"b1206e9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #ffffff;\">Somos comprometidos com a satisfa\u00e7\u00e3o de nossos clientes e com o respeito \u00e0 \u00e9tica profissional e aos princ\u00edpios constitucionais. Atendemos pessoas jur\u00eddicas e pessoas f\u00edsicas brasileiras e estrangeiras, residentes ou domiciliadas no Brasil ou no exterior, com atua\u00e7\u00e3o em diversos segmentos empresariais.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b4ca82 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"2b4ca82\" data-element_type=\"container\" id=\"atuacao\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b25fda6 elementor-widget-mobile__width-initial elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"b25fda6\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-stamp\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M32 512h448v-64H32v64zm384-256h-66.56c-16.26 0-29.44-13.18-29.44-29.44v-9.46c0-27.37 8.88-53.41 21.46-77.72 9.11-17.61 12.9-38.39 9.05-60.42-6.77-38.78-38.47-70.7-77.26-77.45C212.62-9.04 160 37.33 160 96c0 14.16 3.12 27.54 8.69 39.58C182.02 164.43 192 194.7 192 226.49v.07c0 16.26-13.18 29.44-29.44 29.44H96c-53.02 0-96 42.98-96 96v32c0 17.67 14.33 32 32 32h448c17.67 0 32-14.33 32-32v-32c0-53.02-42.98-96-96-96z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-802a3ee elementor-widget-mobile__width-initial elementor-widget elementor-widget-heading\" data-id=\"802a3ee\" data-element_type=\"widget\" id=\"atuacao\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00c1REA DE  ATUA\u00c7\u00c3O<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-46ec24b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"46ec24b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-401b656 elementor-pagination-type-bullets elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-n-carousel\" data-id=\"401b656\" data-element_type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;6ebfa60&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;e380e76&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;807e441&quot;},{&quot;_id&quot;:&quot;700835a&quot;,&quot;slide_title&quot;:&quot;Slide #4&quot;},{&quot;_id&quot;:&quot;31bdeec&quot;,&quot;slide_title&quot;:&quot;Slide #5&quot;},{&quot;_id&quot;:&quot;bc0832e&quot;,&quot;slide_title&quot;:&quot;Slide #6&quot;},{&quot;_id&quot;:&quot;ca875aa&quot;,&quot;slide_title&quot;:&quot;Slide #7&quot;},{&quot;_id&quot;:&quot;3cc8ea5&quot;,&quot;slide_title&quot;:&quot;Slide #8&quot;},{&quot;_id&quot;:&quot;85ba944&quot;,&quot;slide_title&quot;:&quot;Slide #9&quot;},{&quot;_id&quot;:&quot;9469a39&quot;,&quot;slide_title&quot;:&quot;Slide #10&quot;},{&quot;_id&quot;:&quot;6925c39&quot;,&quot;slide_title&quot;:&quot;Slide #11&quot;},{&quot;_id&quot;:&quot;be050b5&quot;,&quot;slide_title&quot;:&quot;Slide #12&quot;},{&quot;_id&quot;:&quot;e3be345&quot;,&quot;slide_title&quot;:&quot;Slide #13&quot;},{&quot;_id&quot;:&quot;4ff31e9&quot;,&quot;slide_title&quot;:&quot;Slide #14&quot;},{&quot;_id&quot;:&quot;49ef891&quot;,&quot;slide_title&quot;:&quot;Slide #15&quot;},{&quot;_id&quot;:&quot;ba79b16&quot;,&quot;slide_title&quot;:&quot;Slide #16&quot;},{&quot;_id&quot;:&quot;5190666&quot;,&quot;slide_title&quot;:&quot;Slide #17&quot;},{&quot;_id&quot;:&quot;66690e9&quot;,&quot;slide_title&quot;:&quot;Slide #18&quot;},{&quot;_id&quot;:&quot;449bebb&quot;,&quot;slide_title&quot;:&quot;Slide #19&quot;}],&quot;slides_to_scroll&quot;:&quot;1&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e3849b6 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e3849b6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-406239d elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"406239d\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">Representa\u00e7\u00e3o de pessoas f\u00edsicas e jur\u00eddicas em processos administrativos fiscais nas esferas federal, estadual e municipal;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-440e73c e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"440e73c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecdf7c8 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"ecdf7c8\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">Levantamento de oportunidades impositivas decorrentes do n\u00e3o aproveitamento tempestivo de cr\u00e9ditos tribut\u00e1rios diversos, para aproveitamento futuro;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36136f2 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"36136f2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b3a0b1 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"6b3a0b1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Propositura e acompanhamento de a\u00e7\u00f5es judiciais em defesa dos direitos de pessoas f\u00edsicas e jur\u00eddicas em face de cobran\u00e7as ileg\u00edtimas de tributos, objetivando a restitui\u00e7\u00e3o dos valores pagos indevidamente ou a compensa\u00e7\u00e3o desse montante com tributos a serem pagos futuramente;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b9b7b2d e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"b9b7b2d\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1223099 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"1223099\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Apresenta\u00e7\u00e3o de defesas em a\u00e7\u00f5es de execu\u00e7\u00e3o fiscal nas esferas federal, estadual e municipal, objetivando formas alternativas de pagamento;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"5\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2aecf8c e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"2aecf8c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b704ebe elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"b704ebe\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Levantamento de oportunidades impositivas decorrentes do n\u00e3o aproveitamento tempestivo de cr\u00e9ditos tribut\u00e1rios diversos, para aproveitamento futuro;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"6\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ab934ca e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"ab934ca\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2f2796 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"a2f2796\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Questionamento de valores apresentados na Certid\u00e3o de D\u00edvida Ativa (CDA), e outras medidas cab\u00edveis nas hip\u00f3teses de infra\u00e7\u00f5es tribut\u00e1rias;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"7\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"7 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad79b17 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"ad79b17\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8d1e105 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"8d1e105\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Elabora\u00e7\u00e3o de pareceres e respostas a consultas, relacionadas com a legisla\u00e7\u00e3o tribut\u00e1ria brasileira;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"8\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"8 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-85f5609 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"85f5609\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf10c39 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"bf10c39\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Orienta\u00e7\u00f5es em quest\u00f5es frequentes relativas aos diversos tributos brasileiros;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"9\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"9 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-b4db766 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"b4db766\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f84dc7a elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"f84dc7a\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Consultoria relativa \u00e0 tributa\u00e7\u00e3o aplic\u00e1vel \u00e0s entidades industriais, comerciais, financeiras e na \u00e1rea de servi\u00e7os;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"10\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"10 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-568fc9f e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"568fc9f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cae06d elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"2cae06d\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Reorganiza\u00e7\u00e3o societ\u00e1ria objetivando e\/ou visando \u00e0 racionaliza\u00e7\u00e3o da carga tribut\u00e1ria incidente sobre a atividade empresarial;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"11\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"11 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3998cbf e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"3998cbf\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9dcc261 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"9dcc261\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Assessoria na estrutura\u00e7\u00e3o de transa\u00e7\u00e3o de aquisi\u00e7\u00e3o e aliena\u00e7\u00e3o de bens e investimentos, buscando alternativas fiscais mais eficientes;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"12\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"12 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bf70db e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"9bf70db\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4c2202 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"a4c2202\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Avalia\u00e7\u00e3o de situa\u00e7\u00e3o fiscal de empresas em processo de incorpora\u00e7\u00e3o, aquisi\u00e7\u00e3o e fus\u00e3o;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"13\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"13 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a761c3 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"3a761c3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3a800a0 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"3a800a0\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>aux\u00edlio na obten\u00e7\u00e3o de incentivos fiscais bem como no enquadramento em regimes especiais;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"14\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"14 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66dffdb e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"66dffdb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f98ba8e elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"f98ba8e\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Suporte visando \u00e0 defini\u00e7\u00e3o da classifica\u00e7\u00e3o fiscal de produtos;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"15\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"15 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea24f6c e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"ea24f6c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b252ac5 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"b252ac5\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Elabora\u00e7\u00e3o de planejamento tribut\u00e1rio buscando, por meio de estudo minucioso dos neg\u00f3cios e da estrutura organizacional de nossos clientes, identificar as oportunidades de economia de impostos e contribui\u00e7\u00f5es, bem como reconhecer poss\u00edveis falhas que levem a conting\u00eancias tribut\u00e1rias;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"16\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"16 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-92b8994 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"92b8994\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac2b0dc elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"ac2b0dc\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Revis\u00e3o, implementa\u00e7\u00e3o e monitoramento dos controles fiscais exigidos nas importa\u00e7\u00f5es e exporta\u00e7\u00f5es com pessoas vinculadas (pre\u00e7os de transfer\u00eancia);<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"17\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"17 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e910f8c e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e910f8c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69c4389 elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"69c4389\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An\u00e1lise e estudo de d\u00e9bitos tribut\u00e1rios e previdenci\u00e1rios visando a certificar a validade da cobran\u00e7a (identifica\u00e7\u00e3o de d\u00e9bitos prescritos, cobran\u00e7a em duplicidade, base de c\u00e1lculo e al\u00edquota incorretas etc.).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"18\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"18 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c4ba5aa e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"c4ba5aa\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8ed87db elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"8ed87db\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Levantamento de d\u00e9bitos perante a Receita Federal do Brasil e Procuradoria-Geral da Fazenda Nacional (inclusive d\u00e9bitos previdenci\u00e1rios);<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"19\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"19 de 19\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67a4830 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"67a4830\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-06768ef elementor-widget__width-auto elementor-widget elementor-widget-text-editor\" data-id=\"06768ef\" data-element_type=\"widget\" id=\"caixinhas\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Resolu\u00e7\u00e3o de quest\u00f5es de penhora de bens, de responsabilidade tribut\u00e1ria de administradores e s\u00f3cios gerentes;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Anterior\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-left\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M646 125C629 125 613 133 604 142L308 442C296 454 292 471 292 487 292 504 296 521 308 533L604 854C617 867 629 875 646 875 663 875 679 871 692 858 704 846 713 829 713 812 713 796 708 779 692 767L438 487 692 225C700 217 708 204 708 187 708 171 704 154 692 142 675 129 663 125 646 125Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"Pr\u00f3ximo\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-eicon-chevron-right\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M696 533C708 521 713 504 713 487 713 471 708 454 696 446L400 146C388 133 375 125 354 125 338 125 325 129 313 142 300 154 292 171 292 187 292 204 296 221 308 233L563 492 304 771C292 783 288 800 288 817 288 833 296 850 308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-61dfc03 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"61dfc03\" data-element_type=\"container\" id=\"trabalho\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a8a4dda elementor-widget-mobile__width-initial elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a8a4dda\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-stamp\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M32 512h448v-64H32v64zm384-256h-66.56c-16.26 0-29.44-13.18-29.44-29.44v-9.46c0-27.37 8.88-53.41 21.46-77.72 9.11-17.61 12.9-38.39 9.05-60.42-6.77-38.78-38.47-70.7-77.26-77.45C212.62-9.04 160 37.33 160 96c0 14.16 3.12 27.54 8.69 39.58C182.02 164.43 192 194.7 192 226.49v.07c0 16.26-13.18 29.44-29.44 29.44H96c-53.02 0-96 42.98-96 96v32c0 17.67 14.33 32 32 32h448c17.67 0 32-14.33 32-32v-32c0-53.02-42.98-96-96-96z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a75f9e6 elementor-widget elementor-widget-heading\" data-id=\"a75f9e6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">METODOLOGIA DOS TRABALHOS\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4702bd5 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"4702bd5\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-812947e elementor-widget elementor-widget-text-editor\" data-id=\"812947e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Nossos trabalhos s\u00e3o realizados com procedimentos que visam sempre a cumprir os objetivos tra\u00e7ados previamente; dentre esses, destacamos:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5fcea6 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"d5fcea6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ebe438 elementor-widget elementor-widget-n-accordion\" data-id=\"4ebe438\" data-element_type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8250\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-8250\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Exame <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8250\" class=\"elementor-element elementor-element-24ad097 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"24ad097\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8250\" class=\"elementor-element elementor-element-e36a411 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e36a411\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63e989b elementor-widget elementor-widget-text-editor\" data-id=\"63e989b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>An\u00e1lise de livros, registros, relat\u00f3rios, transa\u00e7\u00f5es e documentos;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8251\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8251\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Vistoria <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8251\" class=\"elementor-element elementor-element-a0c3419 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a0c3419\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8251\" class=\"elementor-element elementor-element-f81bd99 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"f81bd99\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15b2b29 elementor-widget elementor-widget-text-editor\" data-id=\"15b2b29\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dilig\u00eancia que objetiva a verifica\u00e7\u00e3o e a constata\u00e7\u00e3o de situa\u00e7\u00e3o, coisa ou fato, de forma circunstancial;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8252\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8252\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Indaga\u00e7\u00e3o <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8252\" class=\"elementor-element elementor-element-8515f00 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"8515f00\" data-element_type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8252\" class=\"elementor-element elementor-element-10ebc31 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"10ebc31\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f706f07 elementor-widget elementor-widget-text-editor\" data-id=\"f706f07\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Busca de informa\u00e7\u00f5es mediante entrevistas com conhecedores das atividades operacionais da sociedade revisada<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8253\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8253\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Investiga\u00e7\u00e3o <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8253\" class=\"elementor-element elementor-element-c0acd27 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"c0acd27\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8253\" class=\"elementor-element elementor-element-7d9c535 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"7d9c535\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd0e57 elementor-widget elementor-widget-text-editor\" data-id=\"5dd0e57\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Pesquisa que visa trazer a lume o que est\u00e1 oculto por qualquer circunst\u00e2ncia;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8254\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8254\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Mensura\u00e7\u00e3o\/Avalia\u00e7\u00e3o <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8254\" class=\"elementor-element elementor-element-65e2941 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"65e2941\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8254\" class=\"elementor-element elementor-element-9edacdb e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"9edacdb\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2842331 elementor-widget elementor-widget-text-editor\" data-id=\"2842331\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Ato de quantifica\u00e7\u00e3o f\u00edsica de coisas, direitos, obriga\u00e7\u00f5es, despesas e receitas;<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-8255\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-8255\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Certifica\u00e7\u00e3o <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8255\" class=\"elementor-element elementor-element-5e541de e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"5e541de\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-8255\" class=\"elementor-element elementor-element-41572c9 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"41572c9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e6da55 elementor-widget elementor-widget-text-editor\" data-id=\"0e6da55\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Procedimento para atestar as informa\u00e7\u00f5es e os relat\u00f3rios com os quais os trabalhos ser\u00e3o desenvolvidos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b6ff38 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"3b6ff38\" data-element_type=\"container\" id=\"contato\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a25c0cd e-grid e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a25c0cd\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8332dc8 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"8332dc8\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-map-marker-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tRecife\/PE\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEmpresarial JCPM Trade Center, Av. Ant\u00f4nio de Goes, n\u00ba 60, Pina, Recife\/PE. Sala 304 <br>(81) 3128-6868\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2c8db3 elementor-view-default elementor-position-top elementor-mobile-position-top elementor-widget elementor-widget-icon-box\" data-id=\"e2c8db3\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-map-marker-alt\" viewBox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M172.268 501.67C26.97 291.031 0 269.413 0 192 0 85.961 85.961 0 192 0s192 85.961 192 192c0 77.413-26.97 99.031-172.268 309.67-9.535 13.774-29.93 13.773-39.464 0zM192 272c44.183 0 80-35.817 80-80s-35.817-80-80-80-80 35.817-80 80 35.817 80 80 80z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tS\u00e3o Paulo\/SP\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tR. Dr. Rafael de Barros, 209, 2\u00ba Andar\nPara\u00edso, 04003-041 <br>(11) 3105-7132\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Escrit\u00f3rio de Advocacia Empresarial, Especializado no Desenvolvimento de diversos trabalhos ligados ao direito tribut\u00e1rio para a otimiza\u00e7\u00e3o de custos a curto, m\u00e9dio e longo prazo. Linkedin Marcelo Magalh\u00e3es Peixoto Presidente-fundador da Associa\u00e7\u00e3o Paulista de Estudos Tribut\u00e1rios (APET). Mestre e Doutorando em Direito Tribut\u00e1rio pela Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo (PUC\/SP). Especialista em Direito Tribut\u00e1rio pelo IBET\/IBDT. Advogado e Contabilista com mais de vinte e cinco anos de experi\u00eancia profissional. S\u00f3cio da Magalh\u00e3es Peixoto Advogados. Autor e coautor de diversos livros sobre Direito Tribut\u00e1rio. Ex-membro do Conselho Administrativo de Recursos Fiscais do Minist\u00e9rio da Fazenda (CARF\/MF). Ex-juiz do Tribunal de Impostos e Taxas do Estado de S\u00e3o Paulo (TIT\/SP). Linkedin Alexandre Evaristo Pinto Professor Doutor (concursado) da Faculdade de Economia, Administra\u00e7\u00e3o e Contabilidade da Universidade de S\u00e3o Paulo (FEA\/USP). Professor Doutor (concursado) da Escola de Administra\u00e7\u00e3o de Empresas de S\u00e3o Paulo da Funda\u00e7\u00e3o Get\u00falio Vargas (EAESP\/FGV). Doutor em Direito Econ\u00f4mico, Financeiro e Tribut\u00e1rio pela Universidade de S\u00e3o Paulo (USP). Doutorando em Controladoria e Contabilidade pela Universidade de S\u00e3o Paulo (USP). Mestre em Direito Comercial pela Universidade de S\u00e3o Paulo (USP). Especialista em Direito Tribut\u00e1rio pela Universidade de S\u00e3o Paulo (USP) e em Direito Empresarial pela Escola Paulista de Magistratura (EPM). Bacharel em Direito pela Universidade Presbiteriana Mackenzie (MACKENZIE) e em Ci\u00eancias Cont\u00e1beis pela Universidade de S\u00e3o Paulo (USP). Conselheiro do Conselho de Recursos do Sistema Financeiro Nacional (CRSFN). Foi Conselheiro da 1a Turma da C\u00e2mara Superior de Recursos Fiscais do Conselho Administrativo de Recursos Fiscais (CARF). Linkedin Fernando Dubeux Mattos Bacharel em Ci\u00eancias Cont\u00e1beis (CRC n\u00b0 PE030317), especialista em Per\u00edcia e Contabilidade Tribut\u00e1ria. Consultor e auditor tribut\u00e1rio com mais de 15 anos de experi\u00eancia profissional. Professor na APET e coautor de livros sobre PIS, COFINS e IRPJ\/CSLL. Somos comprometidos com a satisfa\u00e7\u00e3o de nossos clientes e com o respeito \u00e0 \u00e9tica profissional e aos princ\u00edpios constitucionais. Atendemos pessoas jur\u00eddicas e pessoas f\u00edsicas brasileiras e estrangeiras, residentes ou domiciliadas no Brasil ou no exterior, com atua\u00e7\u00e3o em diversos segmentos empresariais. \u00c1REA DE ATUA\u00c7\u00c3O Representa\u00e7\u00e3o de pessoas f\u00edsicas e jur\u00eddicas em processos administrativos fiscais nas esferas federal, estadual e municipal; Levantamento de oportunidades impositivas decorrentes do n\u00e3o aproveitamento tempestivo de cr\u00e9ditos tribut\u00e1rios diversos, para aproveitamento futuro; Propositura e acompanhamento de a\u00e7\u00f5es judiciais em defesa dos direitos de pessoas f\u00edsicas e jur\u00eddicas em face de cobran\u00e7as ileg\u00edtimas de tributos, objetivando a restitui\u00e7\u00e3o dos valores pagos indevidamente ou a compensa\u00e7\u00e3o desse montante com tributos a serem pagos futuramente; Apresenta\u00e7\u00e3o de defesas em a\u00e7\u00f5es de execu\u00e7\u00e3o fiscal nas esferas federal, estadual e municipal, objetivando formas alternativas de pagamento; Levantamento de oportunidades impositivas decorrentes do n\u00e3o aproveitamento tempestivo de cr\u00e9ditos tribut\u00e1rios diversos, para aproveitamento futuro; Questionamento de valores apresentados na Certid\u00e3o de D\u00edvida Ativa (CDA), e outras medidas cab\u00edveis nas hip\u00f3teses de infra\u00e7\u00f5es tribut\u00e1rias; Elabora\u00e7\u00e3o de pareceres e respostas a consultas, relacionadas com a legisla\u00e7\u00e3o tribut\u00e1ria brasileira; Orienta\u00e7\u00f5es em quest\u00f5es frequentes relativas aos diversos tributos brasileiros; Consultoria relativa \u00e0 tributa\u00e7\u00e3o aplic\u00e1vel \u00e0s entidades industriais, comerciais, financeiras e na \u00e1rea de servi\u00e7os; Reorganiza\u00e7\u00e3o societ\u00e1ria objetivando e\/ou visando \u00e0 racionaliza\u00e7\u00e3o da carga tribut\u00e1ria incidente sobre a atividade empresarial; Assessoria na estrutura\u00e7\u00e3o de transa\u00e7\u00e3o de aquisi\u00e7\u00e3o e aliena\u00e7\u00e3o de bens e investimentos, buscando alternativas fiscais mais eficientes; Avalia\u00e7\u00e3o de situa\u00e7\u00e3o fiscal de empresas em processo de incorpora\u00e7\u00e3o, aquisi\u00e7\u00e3o e fus\u00e3o; aux\u00edlio na obten\u00e7\u00e3o de incentivos fiscais bem como no enquadramento em regimes especiais; Suporte visando \u00e0 defini\u00e7\u00e3o da classifica\u00e7\u00e3o fiscal de produtos; Elabora\u00e7\u00e3o de planejamento tribut\u00e1rio buscando, por meio de estudo minucioso dos neg\u00f3cios e da estrutura organizacional de nossos clientes, identificar as oportunidades de economia de impostos e contribui\u00e7\u00f5es, bem como reconhecer poss\u00edveis falhas que levem a conting\u00eancias tribut\u00e1rias; Revis\u00e3o, implementa\u00e7\u00e3o e monitoramento dos controles fiscais exigidos nas importa\u00e7\u00f5es e exporta\u00e7\u00f5es com pessoas vinculadas (pre\u00e7os de transfer\u00eancia); An\u00e1lise e estudo de d\u00e9bitos tribut\u00e1rios e previdenci\u00e1rios visando a certificar a validade da cobran\u00e7a (identifica\u00e7\u00e3o de d\u00e9bitos prescritos, cobran\u00e7a em duplicidade, base de c\u00e1lculo e al\u00edquota incorretas etc.). Levantamento de d\u00e9bitos perante a Receita Federal do Brasil e Procuradoria-Geral da Fazenda Nacional (inclusive d\u00e9bitos previdenci\u00e1rios); Resolu\u00e7\u00e3o de quest\u00f5es de penhora de bens, de responsabilidade tribut\u00e1ria de administradores e s\u00f3cios gerentes; Representa\u00e7\u00e3o de pessoas f\u00edsicas e jur\u00eddicas em processos administrativos fiscais nas esferas federal, estadual e municipal; Levantamento de oportunidades impositivas decorrentes do n\u00e3o aproveitamento tempestivo de cr\u00e9ditos tribut\u00e1rios diversos, para aproveitamento futuro; Propositura e acompanhamento de a\u00e7\u00f5es judiciais em defesa dos direitos de pessoas f\u00edsicas e jur\u00eddicas em face de cobran\u00e7as ileg\u00edtimas de tributos, objetivando a restitui\u00e7\u00e3o dos valores pagos indevidamente ou a compensa\u00e7\u00e3o desse montante com tributos a serem pagos futuramente; Apresenta\u00e7\u00e3o de defesas em a\u00e7\u00f5es de execu\u00e7\u00e3o fiscal nas esferas federal, estadual e municipal, objetivando formas alternativas de pagamento; Levantamento de oportunidades impositivas decorrentes do n\u00e3o aproveitamento tempestivo de cr\u00e9ditos tribut\u00e1rios diversos, para aproveitamento futuro; Questionamento de valores apresentados na Certid\u00e3o de D\u00edvida Ativa (CDA), e outras medidas cab\u00edveis nas hip\u00f3teses de infra\u00e7\u00f5es tribut\u00e1rias; Elabora\u00e7\u00e3o de pareceres e respostas a consultas, relacionadas com a legisla\u00e7\u00e3o tribut\u00e1ria brasileira; Orienta\u00e7\u00f5es em quest\u00f5es frequentes relativas aos diversos tributos brasileiros; Consultoria relativa \u00e0 tributa\u00e7\u00e3o aplic\u00e1vel \u00e0s entidades industriais, comerciais, financeiras e na \u00e1rea de servi\u00e7os; Reorganiza\u00e7\u00e3o societ\u00e1ria objetivando e\/ou visando \u00e0 racionaliza\u00e7\u00e3o da carga tribut\u00e1ria incidente sobre a atividade empresarial; Assessoria na estrutura\u00e7\u00e3o de transa\u00e7\u00e3o de aquisi\u00e7\u00e3o e aliena\u00e7\u00e3o de bens e investimentos, buscando alternativas fiscais mais eficientes; Avalia\u00e7\u00e3o de situa\u00e7\u00e3o fiscal de empresas em processo de incorpora\u00e7\u00e3o, aquisi\u00e7\u00e3o e fus\u00e3o; aux\u00edlio na obten\u00e7\u00e3o de incentivos fiscais bem como no enquadramento em regimes especiais; Suporte visando \u00e0 defini\u00e7\u00e3o da classifica\u00e7\u00e3o fiscal de produtos; Elabora\u00e7\u00e3o de planejamento tribut\u00e1rio buscando, por meio de estudo minucioso dos neg\u00f3cios e da estrutura organizacional de nossos clientes, identificar as oportunidades de economia de impostos e contribui\u00e7\u00f5es, bem como reconhecer poss\u00edveis falhas que levem a conting\u00eancias tribut\u00e1rias; Revis\u00e3o, implementa\u00e7\u00e3o e monitoramento dos controles fiscais exigidos nas importa\u00e7\u00f5es e exporta\u00e7\u00f5es com pessoas vinculadas (pre\u00e7os de transfer\u00eancia); An\u00e1lise e estudo de d\u00e9bitos tribut\u00e1rios e previdenci\u00e1rios visando a certificar a validade da cobran\u00e7a (identifica\u00e7\u00e3o de d\u00e9bitos prescritos, cobran\u00e7a em duplicidade, base de c\u00e1lculo e al\u00edquota incorretas etc.). Levantamento de d\u00e9bitos<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/magalhaespeixoto.com.br\/index.php?rest_route=\/wp\/v2\/pages\/7","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/magalhaespeixoto.com.br\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/magalhaespeixoto.com.br\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/magalhaespeixoto.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/magalhaespeixoto.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7"}],"version-history":[{"count":409,"href":"https:\/\/magalhaespeixoto.com.br\/index.php?rest_route=\/wp\/v2\/pages\/7\/revisions"}],"predecessor-version":[{"id":534,"href":"https:\/\/magalhaespeixoto.com.br\/index.php?rest_route=\/wp\/v2\/pages\/7\/revisions\/534"}],"wp:attachment":[{"href":"https:\/\/magalhaespeixoto.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}