{"id":4623,"date":"2022-06-17T15:48:39","date_gmt":"2022-06-17T15:48:39","guid":{"rendered":"https:\/\/moreiramenezes.com.br\/?p=4623"},"modified":"2022-06-17T16:20:40","modified_gmt":"2022-06-17T16:20:40","slug":"newsletter-n93","status":"publish","type":"post","link":"https:\/\/moreiramenezes.com.br\/en\/newsletter-n93\/","title":{"rendered":"Newsletter N\u00b093"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"4623\" class=\"elementor elementor-4623\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-349475bc elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"349475bc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 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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<img decoding=\"async\" width=\"1\" height=\"1\" src=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2020\/08\/mmm-negativo.svg\" class=\"attachment-large size-large wp-image-2163\" alt=\"\" \/>\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<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3b06700c\" data-id=\"3b06700c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7c27728a elementor-widget elementor-widget-heading\" data-id=\"7c27728a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Newsletter n\u00ba 93 | Junho 2022<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3787e589 elementor-align-right elementor-mobile-align-left elementor-widget elementor-widget-button\" data-id=\"3787e589\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/moreiramenezes.com.br\/wp-content\/uploads\/2022\/06\/2022_06_15-Newsletter-Moreira-Menezes-Martins-Advogados-no-93.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-file-pdf\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M369.9 97.9L286 14C277 5 264.8-.1 252.1-.1H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V131.9c0-12.7-5.1-25-14.1-34zM332.1 128H256V51.9l76.1 76.1zM48 464V48h160v104c0 13.3 10.7 24 24 24h104v288H48zm250.2-143.7c-12.2-12-47-8.7-64.4-6.5-17.2-10.5-28.7-25-36.8-46.3 3.9-16.1 10.1-40.6 5.4-56-4.2-26.2-37.8-23.6-42.6-5.9-4.4 16.1-.4 38.5 7 67.1-10 23.9-24.9 56-35.4 74.4-20 10.3-47 26.2-51 46.2-3.3 15.8 26 55.2 76.1-31.2 22.4-7.4 46.8-16.5 68.4-20.1 18.9 10.2 41 17 55.8 17 25.5 0 28-28.2 17.5-38.7zm-198.1 77.8c5.1-13.7 24.5-29.5 30.4-35-19 30.3-30.4 35.7-30.4 35zm81.6-190.6c7.4 0 6.7 32.1 1.8 40.8-4.4-13.9-4.3-40.8-1.8-40.8zm-24.4 136.6c9.7-16.9 18-37 24.7-54.7 8.3 15.1 18.9 27.2 30.1 35.5-20.8 4.3-38.9 13.1-54.8 19.2zm131.6-5s-5 6-37.3-7.8c35.1-2.6 40.9 5.4 37.3 7.8z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a9c628b elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a9c628b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-41f4e8e8\" data-id=\"41f4e8e8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-16fc3289 elementor-section-boxed 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page.&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tIn this edition:\t\t\t<\/h4>\n\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__f4591e0\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__f4591e0\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t<div id=\"elementor-toc__f4591e0\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewbox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e427d72 elementor-widget elementor-widget-heading\" data-id=\"2e427d72\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Decreto estabelece bases para mercado brasileiro de cr\u00e9ditos de carbono<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-270e6c11 elementor-widget elementor-widget-text-editor\" data-id=\"270e6c11\" 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<p>Em 19.05.2022 foi publicado o Decreto n\u00ba 11.075\/2022, que estabelece os procedimentos para a elabora\u00e7\u00e3o dos Planos Setoriais de Mitiga\u00e7\u00e3o das Mudan\u00e7as Clim\u00e1ticas (\u201c<u>Planos Setoriais<\/u>\u201d) a que se refere o art. 11, par\u00e1grafo \u00fanico, da Lei n\u00ba 12.187\/2009. O mesmo Decreto institui, ainda, o Sistema Nacional de Redu\u00e7\u00e3o de Emiss\u00f5es de Gases de Efeito Estufa (\u201c<u>Sinare<\/u>\u201d), cuja finalidade \u00e9 servir de central \u00fanica para o mercado brasileiro de cr\u00e9ditos de carbono.<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">A referida Lei n\u00ba 12.187\/2009 instituiu a Pol\u00edtica Nacional sobre Mudan\u00e7a do Clima, determinando que o Poder Executivo estabele\u00e7a Planos Setoriais visando \u00e0 consolida\u00e7\u00e3o de uma economia de baixo consumo de carbono nos seguintes setores:<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(i) gera\u00e7\u00e3o e distribui\u00e7\u00e3o de energia el\u00e9trica;<\/span><\/p><p style=\"padding-left: 40px;\">(ii) transporte p\u00fablico urbano;<\/p><p style=\"padding-left: 40px;\">(iii) sistemas modais de transporte interestadual de cargas e passageiros;<\/p><p style=\"padding-left: 40px;\">(iv) ind\u00fastria de transforma\u00e7\u00e3o e de bens de consumo dur\u00e1veis;<\/p><p style=\"padding-left: 40px;\">(v) ind\u00fastria qu\u00edmica fina e de base;<\/p><p style=\"padding-left: 40px;\">(vi) ind\u00fastria de papel e celulose;<\/p><p style=\"padding-left: 40px;\">(vii) minera\u00e7\u00e3o;<\/p><p style=\"padding-left: 40px;\">(viii) ind\u00fastria da constru\u00e7\u00e3o civil;<\/p><p style=\"padding-left: 40px;\">(ix) servi\u00e7os de sa\u00fade; e<\/p><p style=\"padding-left: 40px;\">(x) agropecu\u00e1ria.<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Por sua vez, o Decreto n\u00ba 11.075\/2022 atribuiu ao Minist\u00e9rio do Meio Ambiente, ao Minist\u00e9rio da Economia e aos Minist\u00e9rios setoriais relacionados, quando houver, a compet\u00eancia para proposi\u00e7\u00e3o dos Planos Setoriais, que dever\u00e3o ser aprovados pelo Comit\u00ea Interministerial sobre a Mudan\u00e7a do Clima e o Crescimento Verde (\u201c<u>CIMV<\/u>\u201d), institu\u00eddo na forma do Decreto n\u00ba 10.845\/2021 (cujo art. 1\u00ba determina que o CIMV tem a finalidade de estabelecer diretrizes, articular e coordenar a implementa\u00e7\u00e3o das a\u00e7\u00f5es e pol\u00edticas p\u00fablicas brasileiras relativas \u00e0 mudan\u00e7a do clima).<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Os Planos Setoriais dever\u00e3o estabelecer metas gradativas de redu\u00e7\u00e3o de emiss\u00f5es e remo\u00e7\u00f5es por sumidouros de gases de efeito estufa, observado o objetivo de longo prazo de neutralidade clim\u00e1tica assumido pelo Brasil enquanto signat\u00e1rio do Acordo de Paris. Essas metas ser\u00e3o monitoradas por meio da apresenta\u00e7\u00e3o de invent\u00e1rios peri\u00f3dicos pelos agentes integrantes dos setores acima listados (\u201c<u>Agentes Setoriais<\/u>\u201d), a serem definidos nos respectivos Planos de cada setor.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Al\u00e9m disso, os prazos e as regras de atualiza\u00e7\u00e3o dos Planos Setoriais dever\u00e3o observar os compromissos assumidos pelo Brasil no Acordo de Paris. N\u00e3o obstante, os Planos Setoriais poder\u00e3o estabelecer cronogramas diferenciados para ades\u00e3o dos Agentes Setoriais integrantes do Sinare e definir tratamento diferenciado para esses agentes considerando, dentre outros crit\u00e9rios: (i) a categoria das empresas e propriedades rurais; (ii) o faturamento; (iii) os n\u00edveis de emiss\u00e3o; (iv) as caracter\u00edsticas do setor econ\u00f4mico; e (v) a regi\u00e3o de localiza\u00e7\u00e3o.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">O Decreto estabelece, ainda, que o Mercado Brasileiro de Redu\u00e7\u00e3o de Emiss\u00f5es constitui mecanismo de gest\u00e3o ambiental e ser\u00e1 instrumento de operacionaliza\u00e7\u00e3o dos Planos Setoriais, devendo servir como ferramenta de implementa\u00e7\u00e3o dos compromissos de redu\u00e7\u00e3o de emiss\u00f5es mediante a utiliza\u00e7\u00e3o e transa\u00e7\u00e3o dos cr\u00e9ditos de carbono que tenham sido registrados no Sinare (\u201c<u>Cr\u00e9ditos Certificados<\/u>\u201d).<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Nesse sentido, o Sinare funcionar\u00e1 como central \u00fanica de registro de emiss\u00f5es, remo\u00e7\u00f5es, redu\u00e7\u00f5es e compensa\u00e7\u00f5es de gases de efeito estufa e de atos de com\u00e9rcio, transfer\u00eancias, transa\u00e7\u00f5es e aposentadoria de Cr\u00e9ditos Certificados.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">O Sinare ser\u00e1 operacionalizado pelo Minist\u00e9rio do Meio Ambiente, disponibilizado em ferramenta digital e ter\u00e1 como instrumentos: (i) o registro integrado de emiss\u00f5es, redu\u00e7\u00f5es e remo\u00e7\u00f5es de gases de efeito estufa e de atos de com\u00e9rcio, transfer\u00eancias, transa\u00e7\u00f5es e aposentadoria de Cr\u00e9ditos Certificados; (ii) os mecanismos de integra\u00e7\u00e3o com o mercado regulado internacional; e (iii) o registro do invent\u00e1rio de emiss\u00f5es e remo\u00e7\u00f5es de gases de efeito estufa.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Na mesma linha, o Sinare tamb\u00e9m possibilitar\u00e1, sem a necessidade de gera\u00e7\u00e3o de Cr\u00e9ditos Certificados, o registro de (i) pegadas de carbono de produtos, processos e atividades; (ii) carbono de vegeta\u00e7\u00e3o nativa; (iii) carbono no solo; (iv) carbono azul; e (v) unidade de estoque de carbono.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Por fim, o Decreto n\u00ba 11.075\/2022 disp\u00f5e que os setores que devem ser objeto de Planos Setoriais poder\u00e3o apresentar, no prazo de 180 dias contados da data de sua publica\u00e7\u00e3o, prorrog\u00e1vel por igual per\u00edodo, suas proposi\u00e7\u00f5es para o estabelecimento de curvas de redu\u00e7\u00e3o de emiss\u00f5es de gases de efeito estufa, considerado o objetivo de longo prazo de neutralidade assumido pelo Brasil no Acordo de Paris.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Maiores informa\u00e7\u00f5es, bem como o inteiro teor do Decreto n\u00ba 11.075\/2022, podem ser encontradas no portal \u201cPlanalto\u201d no site do Governo Federal (www.gov.br\/planalto).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a1d6f05 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6a1d6f05\" 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<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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-33fe2eec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33fe2eec\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-42f76604\" data-id=\"42f76604\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-25066afe elementor-widget elementor-widget-heading\" data-id=\"25066afe\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">STJ judges case on the liability of partners of micro and small businesses for tax debts materialized after closure of company<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-595e497c elementor-widget elementor-widget-text-editor\" data-id=\"595e497c\" 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<p>On May 3, 2022, the Second Panel of the Superior Tribunal of Justice (STJ, the highest court for non-constitutional matters) granted Special Appeal no. 1.876.549\/RS (\u201cSpecial Appeal 1.876.549\/RS\u201d), filed by the National Revenue Prosecution Service (PGFN) against the decision of the Federal Court of Appeals for the 4th Region that had denied the redirection of a tax enforcement suit against the partners of a taxpayer classified as a micro-enterprise.<u>REsp. n\u00ba 1.876.549\/RS<\/u>\u201d), interposto pela Fazenda Nacional contra ac\u00f3rd\u00e3o proferido pelo Tribunal Regional Federal da 4\u00aa Regi\u00e3o, que havia indeferido o redirecionamento da execu\u00e7\u00e3o fiscal aos s\u00f3cios da sociedade contribuinte classificada como microempresa.<\/p><p>According to the appealed decision, the tax enforcement action filed against the company involved generating events that occurred during the effective period of Art. 9, \u00a7\u00a7 3 and 5, of Complementary Law 123\/2006 (now revoked), which established the joint and several liability of the partners and managers for the tax debts of the company in case of cancellation of its registrations while it has outstanding tax, social security or labor debts.<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">However, further according to the terms of the appealed decision, the responsibility of the partners should not be recognized since there was no proof of the existence of any of the hypotheses of Art. 135, numeral III, of the National Tax Code (CTN) (acts of managing partners in excess of powers or infraction of the law, articles of association or bylaws).<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">In the Special Appeal 1.876.549\/RS, the PGFN sought reformation of the decision based on the following grounds:<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(i) in carrying out the simplified cancellation of the company with the control bodies without proof of fiscal regularity, the partners became jointly and severally liable for the pending fiscal debts, pursuant to Art. 9, \u00a7\u00a7 3 and 5 of Complementary Law 123\/2006, according to the wording in force at the time;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(ii) the case does not involve irregular dissolution, so the interpretations of the doctrine from legal scholars and jurisprudence from the courts regarding Art. 135 of the CTN do not apply, therefore there was no need to verify the possible occurrence of illicit acts of the partners (acts with excess of powers or infraction of the law, articles of association or bylaws); and<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(iii) the responsibility in the case should be deemed joint and several and was independent of any illicit act that could be equated with the situations of arts. 134, VII, and 135, III, of the CTN.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">The Second Panel of the STJ granted Special Appeal 1.876.549\/RS, recognizing the possibility of redirecting the enforcement action to the partners.\u00a0<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">As interpreted by the Second Panel, the case in question could not be classified as irregular dissolution (art. 135 of the CTN), since there is a rule applicable to micro and small businesses allowing the possibility of regular dissolution even when there are outstanding tax, social security and\/or labor debts. That provision had been included in the Brazilian legal system to facilitate the closure of such enterprises, not to permit default of tax obligations.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">According to the leading opinion of the reporting justice assigned to the case, Justice Mauro Campbell Marques, both the original wording of art. 9 of Complementary Law 123\/2006 and the wording given by Complementary Law 147\/2014 must be interpreted in the sense that in regards to micro and small businesses, it is possible to hold the partners liable for default of tax obligations, based on art. 134, VII, of the CTN, when the company is extinguished.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">However, the partners have the opportunity to demonstrate insufficiency of equity of the company upon liquidation, to escape from responsibility for the debts, in line with the jurisprudence from the STJ.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">More information, as well as the full text of the decision rendered in Special Appeal 1.876.549\/RS, can be found at the website of the STJ (www.stj.jus.br).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5460324c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"5460324c\" 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<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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1d80b597 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1d80b597\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-613d44d2\" data-id=\"613d44d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7633569e elementor-widget elementor-widget-heading\" data-id=\"7633569e\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Colegiado da CVM reconsidera decis\u00e3o a respeito do tratamento cont\u00e1bil conferido \u00e0 distribui\u00e7\u00e3o de valores a cotistas de FII quando tais valores excederem o lucro apurado pelo regime de compet\u00eancia<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-563dd8e1 elementor-widget elementor-widget-text-editor\" data-id=\"563dd8e1\" 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<p>Em 17.05.2022 foi divulgada ata de reuni\u00e3o do Colegiado da Comiss\u00e3o de Valores Mobili\u00e1rios \u2013 CVM na qual foi decidido o pedido de reconsidera\u00e7\u00e3o apresentado por BTG Pactual Servi\u00e7os Financeiros S.A. DTVM \u2013 BTG (\u201c<u>Requerente<\/u>\u201d), na posi\u00e7\u00e3o de administradora do Maxi Renda Fundo de Investimento Imobili\u00e1rio (\u201c<u>Fundo<\/u>\u201d), contra a decis\u00e3o do Colegiado da CVM proferida em 21.12.2021 (esta \u00faltima a \u201c<u>Decis\u00e3o Recorrida<\/u>\u201d).<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Proferida em dezembro de 2021, a Decis\u00e3o Recorrida havia dado provimento parcial ao recurso interposto pelo BTG contra o entendimento da Superintend\u00eancia de Supervis\u00e3o de Securitiza\u00e7\u00e3o \u2013 SSE de que os rendimentos do Fundo somente poderiam ser distribu\u00eddos aos cotistas quando verificada a exist\u00eancia de lucro cont\u00e1bil (no pr\u00f3prio exerc\u00edcio ou acumulado de exerc\u00edcios anteriores) (Ref.: Processo SEI n\u00ba 19957.006102\/2020-10).<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">No caso concreto, a Requerente, com fundamento no par\u00e1grafo \u00fanico do art. 10 da Lei n\u00ba 8.668\/1993, vinha distribuindo aos cotistas do Fundo, a t\u00edtulo de rendimentos, valores calculados com base no regime de caixa, mesmo quando tais valores excediam aqueles reconhecidos contabilmente como lucro do exerc\u00edcio e\/ou acumulados. Por meio dessa pr\u00e1tica, o valor \u201cexcedente\u201d distribu\u00eddo aumentaria a rubrica de preju\u00edzos acumulados do Fundo de forma recorrente.\u00a0<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">No \u00e2mbito da Decis\u00e3o Recorrida, o Colegiado da CVM estabeleceu que a Requerente poderia realizar a distribui\u00e7\u00e3o de tais valores aos cotistas do Fundo. Contudo, foi determinado que a distribui\u00e7\u00e3o de rendimentos superiores aos lucros cont\u00e1beis apurados ou acumulados n\u00e3o deveria ser classificada nas demonstra\u00e7\u00f5es financeiras como \u201crendimentos\u201d, mas sim como \u201camortiza\u00e7\u00e3o de cotas\u201d ou \u201cdevolu\u00e7\u00e3o de capital aos cotistas\u201d.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Nesse contexto, no dia 27.01.2022, a CVM divulgou nota, na qual consignou que a Decis\u00e3o Recorrida \u201cenvolveu um caso espec\u00edfico. Contudo, o entendimento ali manifestado, pode se aplicar aos demais fundos de investimento imobili\u00e1rio que tenham caracter\u00edsticas similares ao do caso analisado\u201d.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Em seu pedido de reconsidera\u00e7\u00e3o, a Requerente apontou que a nova classifica\u00e7\u00e3o cont\u00e1bil determinada na Decis\u00e3o Recorrida \u201ctraz n\u00e3o apenas riscos jur\u00eddicos, como tamb\u00e9m implica\u00e7\u00f5es operacionais, financeiras, de governan\u00e7a, de gest\u00e3o de liquidez, e at\u00e9 mesmo tribut\u00e1rias, no contexto de uma distribui\u00e7\u00e3o de rendimentos\/patrim\u00f4nio\u201d.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Ao analisar o pedido formulado pela Requerente, o Colegiado da CVM, por unanimidade, decidiu reconsiderar a Decis\u00e3o Recorrida, reconhecendo a regularidade da classifica\u00e7\u00e3o da distribui\u00e7\u00e3o de \u201clucro caixa excedente\u201d como \u201cpreju\u00edzos\/lucros acumulados\u201d, e n\u00e3o como amortiza\u00e7\u00e3o de cotas integralizadas ou devolu\u00e7\u00e3o de capital.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">O Diretor Presidente Marcelo Barbosa e a Diretoria Fl\u00e1via Perlingeiro pontuaram que o cerne da controv\u00e9rsia seria a lacuna do par\u00e1grafo \u00fanico do art. 10 da Lei n\u00ba 8.668\/1993, que \u201cemprega terminologia imprecisa, com potencial de gerar tratamentos significativamente distintos\u201d quando se refere aos \u201clucros auferidos, apurados segundo o regime de caixa, com base em balan\u00e7o ou balancete semestral\u201d, sem deixar claro como a distribui\u00e7\u00e3o desse \u201clucro caixa\u201d deve ser tratada contabilmente.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Adicionalmente, o Colegiado da CVM tamb\u00e9m orientou a Recorrente a promover aprimoramentos informacionais nas demonstra\u00e7\u00f5es financeiras do Fundo, de modo a assegurar aos investidores maior clareza de que tal parcela da distribui\u00e7\u00e3o de \u201clucro caixa excedente\u201d foi superior ao lucro cont\u00e1bil, quando for o caso.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Conforme consignado na decis\u00e3o mais recente, o Colegiado indicou que esse aprimoramento pode ser feito por meio da cria\u00e7\u00e3o de subcontas na linha do patrim\u00f4nio l\u00edquido relativa aos \u201clucros\/preju\u00edzos acumulados\u201d segregando a distribui\u00e7\u00e3o de lucro que correspondeu a lucro cont\u00e1bil distribu\u00eddo e a distribui\u00e7\u00e3o do \u201clucro caixa excedente\u201d (se houver) distribu\u00eddo com fundamento na Lei n\u00ba 8.668\/1993, com correspondente nota explicativa com maiores informa\u00e7\u00f5es a respeito de tais valores.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Adicionalmente, o Colegiado informou que a administradora do Fundo deve disponibilizar maiores detalhes a esse respeito nos avisos ou informes enviados aos cotistas, bem como esclarecimentos quanto aos riscos envolvidos.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Por fim, foi consignado pelos membros do Colegiado que essa quest\u00e3o informacional dever\u00e1 ser submetida \u00e0 pauta regulat\u00f3ria da Autarquia, para fins de padroniza\u00e7\u00e3o e aprimoramento das regras aplic\u00e1veis, no \u00e2mbito de revis\u00e3o geral da Instru\u00e7\u00e3o CVM n\u00b0 516\/2011.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Maiores informa\u00e7\u00f5es, bem como a \u00edntegra das decis\u00f5es do Colegiado da CVM no Processo SEI n\u00ba 19957.006102\/2020-10, podem ser encontradas no site da CVM (www.gov.br\/cvm).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df0b583 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"df0b583\" 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<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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-be26991 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"be26991\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9ebc3fb\" data-id=\"9ebc3fb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de4587f elementor-widget elementor-widget-heading\" data-id=\"de4587f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">STJ define par\u00e2metros sobre o prosseguimento de execu\u00e7\u00f5es individuais ap\u00f3s o encerramento da recupera\u00e7\u00e3o judicial<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-871d5f8 elementor-widget elementor-widget-text-editor\" data-id=\"871d5f8\" 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<p>Em 27.04.2022 a Segunda Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a \u2013 STJ deu provimento ao Recurso Especial n\u00ba 1.655.705\/SP (\u201c<u>REsp n\u00ba 1.655.705\/SP<\/u>\u201d), interposto por companhia em recupera\u00e7\u00e3o judicial contra ac\u00f3rd\u00e3o da 31\u00aa C\u00e2mara de Direito Privado do Tribunal de Justi\u00e7a de S\u00e3o Paulo \u2013 TJSP que manteve decis\u00e3o, proferida pelo Ju\u00edzo de primeira inst\u00e2ncia, que rejeitou a exce\u00e7\u00e3o de pr\u00e9-executividade apresentada pela recorrente.<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Em sua exce\u00e7\u00e3o de pr\u00e9-executividade, a companhia em recupera\u00e7\u00e3o judicial requereu a extin\u00e7\u00e3o do cumprimento de senten\u00e7a iniciado pela recorrida, sob a alega\u00e7\u00e3o de que o cr\u00e9dito exequendo seria concursal e estaria sujeito aos efeitos da recupera\u00e7\u00e3o judicial.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Nos termos do ac\u00f3rd\u00e3o proferido pela 31\u00aa C\u00e2mara de Direito Privado do TJSP, o cr\u00e9dito detido pela recorrida teria natureza extraconcursal, pois teria sido constitu\u00eddo com o tr\u00e2nsito em julgado da senten\u00e7a que o reconheceu, o que ocorreu ap\u00f3s o deferimento do processamento da recupera\u00e7\u00e3o judicial. Sendo assim, o cr\u00e9dito da recorrida n\u00e3o se submeteria, aos efeitos da recupera\u00e7\u00e3o judicial.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Em seu recurso especial, a recorrente ressaltou que o cr\u00e9dito detido pela recorrida foi constitu\u00eddo por senten\u00e7a em 2008, sendo, portanto, anterior ao processamento da recupera\u00e7\u00e3o judicial, deferido em 29.08.2014. Nesse sentido, alegou que o cr\u00e9dito nasce no momento de seu fato gerador e n\u00e3o no momento da condena\u00e7\u00e3o. Logo, ainda que o tr\u00e2nsito em julgado da decis\u00e3o que reconheceu a exist\u00eancia do cr\u00e9dito tenha sido posterior ao pedido de recupera\u00e7\u00e3o judicial, sua \u201ccausa constitutiva\u201d teria sido anterior.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Nos termos do voto do Relator, Ministro Ricardo Villas B\u00f4as Cueva (\u201c<u>Relator<\/u>\u201d), o entendimento do Tribunal de origem quanto \u00e0 extraconcursalidade do cr\u00e9dito destoa da jurisprud\u00eancia do STJ, sedimentada em julgamento de recurso repetitivo, no qual se consolidou o entendimento de que a exist\u00eancia do cr\u00e9dito \u00e9 determinada pela data que que ocorreu o seu fato gerador (cf. STJ. REsp n\u00ba 1.840.531\/RS. 2\u00aa Se\u00e7\u00e3o. Rel. Ministro Ricardo Villas B\u00f4as Cueva. Data de julgamento: 09.12.2020. Data de publica\u00e7\u00e3o: 17.12.2020).\u00a0<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Uma vez reconhecida a concursalidade do cr\u00e9dito, o Relator passou a analisar se o cumprimento de senten\u00e7a iniciado pela recorrida deveria ou n\u00e3o ser extinto no caso concreto.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Com rela\u00e7\u00e3o ao argumento da recorrente de que o credor deve obrigatoriamente providenciar sua habilita\u00e7\u00e3o na recupera\u00e7\u00e3o judicial, o Relator entendeu que a lei n\u00e3o obriga o credor a habilitar o seu cr\u00e9dito. Trata-se de uma faculdade do credor.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Por outro lado, esclareceu que o credor n\u00e3o poder\u00e1 prosseguir com a execu\u00e7\u00e3o individual de seu cr\u00e9dito no curso da recupera\u00e7\u00e3o judicial, sob pena de inviabilizar o sistema recuperacional, prejudicando credores habilitados.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Especificamente, no que diz respeito \u00e0 possibilidade de prosseguimento da execu\u00e7\u00e3o individual pelo credor ap\u00f3s o encerramento da recupera\u00e7\u00e3o judicial, o Relator destacou que o argumento de que o credor poderia optar por aguardar e prosseguir com a execu\u00e7\u00e3o do valor integral do cr\u00e9dito ap\u00f3s o encerramento da recupera\u00e7\u00e3o judicial n\u00e3o parece estar de acordo com a disposi\u00e7\u00e3o do art. 49 da Lei n\u00ba 11.101\/2005.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">J\u00e1 no que diz respeito \u00e0 exclus\u00e3o volunt\u00e1ria do cr\u00e9dito do \u00e2mbito da recupera\u00e7\u00e3o judicial por parte da recuperanda, o Relator entendeu que a possibilidade de exclus\u00e3o volunt\u00e1ria deve se circunscrever a uma classe ou subclasse de credores, que receber\u00e3o seus cr\u00e9ditos na forma originalmente estipulada. Eventuais credores singularmente exclu\u00eddos da recupera\u00e7\u00e3o, mas integrantes de classe sujeita ao plano, deveriam habilitar seus cr\u00e9ditos na forma da Lei n\u00ba 11.101\/2005.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Originalmente, o voto do Relator havia sido elaborado no sentido de que, nos casos em que a decis\u00e3o que reconhece a submiss\u00e3o do cr\u00e9dito aos efeitos da recupera\u00e7\u00e3o judicial for posterior ao tr\u00e2nsito em julgado da senten\u00e7a de encerramento da recupera\u00e7\u00e3o judicial, a execu\u00e7\u00e3o deveria prosseguir pelo valor original do cr\u00e9dito, pois n\u00e3o haveria que se falar em nova\u00e7\u00e3o pelo plano.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Entretanto, ap\u00f3s terem sido apresentadas manifesta\u00e7\u00f5es de voto pelos Ministros Marco Aur\u00e9lio Bellizze e Luis Felipe Salom\u00e3o, o Relator alterou os termos de sua fundamenta\u00e7\u00e3o sobre esse particular.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Segundo o Relator, quer se adote o entendimento de que o encerramento da recupera\u00e7\u00e3o coincide com o t\u00e9rmino da fase judicial (artigo 61 da Lei n\u00ba 11.101\/2005) ou de que a recupera\u00e7\u00e3o apenas se encerra com o pagamento integral de todas as obriga\u00e7\u00f5es previstas no plano de recupera\u00e7\u00e3o judicial, o simples prosseguimento da execu\u00e7\u00e3o origin\u00e1ria ap\u00f3s o encerramento da recupera\u00e7\u00e3o se mostra invi\u00e1vel.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Assim, embora o credor n\u00e3o listado na rela\u00e7\u00e3o inicial de credores n\u00e3o seja obrigado a se habilitar nos autos da recupera\u00e7\u00e3o judicial, este dever\u00e1 se submeter \u00e0s condi\u00e7\u00f5es do plano aprovado pelos credores. O posterior reconhecimento da concursalidade do cr\u00e9dito, seja antes ou depois do encerramento da recupera\u00e7\u00e3o judicial, n\u00e3o torna o cr\u00e9dito em quest\u00e3o imune aos efeitos da recupera\u00e7\u00e3o judicial.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">No caso concreto, o Relator concluiu que deveria ser acolhida a exce\u00e7\u00e3o de pr\u00e9-executividade apresentada pela recorrente, com a extin\u00e7\u00e3o do cumprimento de senten\u00e7a, facultando-se \u00e0 recorrida: (i) promover a habilita\u00e7\u00e3o do seu cr\u00e9dito na recupera\u00e7\u00e3o judicial; ou (ii) apresentar novo pedido de cumprimento de senten\u00e7a ap\u00f3s o encerramento da recupera\u00e7\u00e3o judicial, devendo levar em considera\u00e7\u00e3o, nessa hip\u00f3tese, que o seu cr\u00e9dito estar\u00e1 submetido aos efeitos do plano de recupera\u00e7\u00e3o judicial aprovado.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Maiores informa\u00e7\u00f5es, bem como o inteiro teor do ac\u00f3rd\u00e3o proferido no REsp. n\u00ba 1.655.705\/SP, podem ser encontrados no site do STJ (www.stj.jus.br).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da0579a elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"da0579a\" 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<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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4a3da28 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4a3da28\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-29e178b\" data-id=\"29e178b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-edd5c51 elementor-widget elementor-widget-heading\" data-id=\"edd5c51\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Banco Central abre consulta p\u00fablica sobre proposta de regulamenta\u00e7\u00e3o da nova lei do c\u00e2mbio<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0bf7839 elementor-widget elementor-widget-text-editor\" data-id=\"0bf7839\" 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<p>Em 12.05.2022 a Diretoria Colegiada do Banco Central do Brasil (\u201c<u>BACEN<\/u>\u201d) aprovou a institui\u00e7\u00e3o da consulta p\u00fablica n\u00ba 90\/2022, a qual prop\u00f5e a regulamenta\u00e7\u00e3o da Lei n\u00ba 14.286\/2021, que disp\u00f5e sobre o mercado de c\u00e2mbio brasileiro, o capital brasileiro no exterior, o capital estrangeiro no Brasil e a presta\u00e7\u00e3o de informa\u00e7\u00f5es ao BACEN (\u201c<u>Consulta P\u00fablica<\/u>\u201d).<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Conforme noticiado pela Newsletter Moreira Menezes, Martins Advogados n\u00ba 88 (janeiro de 2022), a edi\u00e7\u00e3o da Lei n\u00ba 14.286\/2021 decorreu da necessidade de moderniza\u00e7\u00e3o, simplifica\u00e7\u00e3o e consolida\u00e7\u00e3o da legisla\u00e7\u00e3o referente ao mercado de c\u00e2mbio brasileiro. Desse modo, al\u00e9m de introduzir novas regras aplic\u00e1veis ao mercado de c\u00e2mbio, a Lei n\u00ba 14.286\/2021 tamb\u00e9m revogou e alterou diversos dispositivos j\u00e1 existentes que tratavam do tema.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">O edital da Consulta P\u00fablica destaca as seguintes principais propostas de altera\u00e7\u00f5es da regulamenta\u00e7\u00e3o do mercado de c\u00e2mbio:<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(i) permiss\u00e3o do uso de crit\u00e9rios pr\u00f3prios da institui\u00e7\u00e3o autorizada para requisitar ou dispensar a documenta\u00e7\u00e3o acess\u00f3ria para o curso das opera\u00e7\u00f5es cambiais, observados os riscos associados \u00e0 opera\u00e7\u00e3o, considerando a avalia\u00e7\u00e3o do cliente e as caracter\u00edsticas da opera\u00e7\u00e3o;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(ii) simplifica\u00e7\u00e3o e racionaliza\u00e7\u00e3o do processo de classifica\u00e7\u00e3o da finalidade das opera\u00e7\u00f5es cambiais, considerando que a Lei n\u00ba 14.286\/2021 estabelece que a indica\u00e7\u00e3o da finalidade dever\u00e1 ser efetuada pelo cliente. Antes da edi\u00e7\u00e3o da referida lei, o agente respons\u00e1vel por informar a finalidade das opera\u00e7\u00f5es cambiais eram as institui\u00e7\u00f5es autorizadas a operar no mercado de c\u00e2mbio;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(iii) permiss\u00e3o para a realiza\u00e7\u00e3o de opera\u00e7\u00f5es de c\u00e2mbio em livre formato, observado que, no caso de opera\u00e7\u00e3o com cliente, a institui\u00e7\u00e3o autorizada a operar no mercado de c\u00e2mbio deve ser capaz de comprovar perante o BACEN que as partes t\u00eam conhecimento das informa\u00e7\u00f5es referentes \u00e0 opera\u00e7\u00e3o e que consentem com as condi\u00e7\u00f5es pactuadas;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(iv) elimina\u00e7\u00e3o do impedimento para aloca\u00e7\u00e3o, investimento e destina\u00e7\u00e3o para opera\u00e7\u00e3o de cr\u00e9dito e de financiamento, no pa\u00eds e no exterior, dos recursos captados no pa\u00eds e no exterior pelas institui\u00e7\u00f5es financeiras e as demais institui\u00e7\u00f5es autorizadas a funcionar pelo BACEN, desde que observados requisitos regulat\u00f3rios e prudenciais estabelecidos pelo Conselho Monet\u00e1rio Nacional e pelo BACEN. Atualmente, as institui\u00e7\u00f5es autorizadas pelo BACEN apenas podem aplicar suas disponibilidades em moeda estrangeira nos seguintes ativos: (iv.1) t\u00edtulos soberanos brasileiros ou estrangeiros; (iv.2) t\u00edtulos de institui\u00e7\u00f5es financeiras; e (iv.3) dep\u00f3sitos a prazo em institui\u00e7\u00f5es financeiras;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(v) uniformiza\u00e7\u00e3o dos requisitos para abertura, manuten\u00e7\u00e3o e movimenta\u00e7\u00e3o de contas em reais titularizadas por n\u00e3o residentes com os requisitos aplic\u00e1veis \u00e0s contas de titularidade de residentes, observado o seguinte: (v.1) necessidade de manuten\u00e7\u00e3o das referidas contas em institui\u00e7\u00e3o autorizada a operar no mercado de c\u00e2mbio; (v.2) presta\u00e7\u00e3o de informa\u00e7\u00f5es em base mensal para movimenta\u00e7\u00f5es acima de R$ 1 milh\u00e3o, para opera\u00e7\u00f5es sujeitas a registro de capitais estrangeiros e para contas titularizadas por embaixadas e lega\u00e7\u00f5es estrangeiras; (v.3) limite de R$ 100 mil por movimenta\u00e7\u00e3o no caso de conta de pagamento; e (v.4) impedimento ao uso para movimenta\u00e7\u00e3o de interesse de terceiros, salvo nos casos em que a conta titularizada por institui\u00e7\u00e3o n\u00e3o residente for sujeita \u00e0 regula\u00e7\u00e3o e \u00e0 supervis\u00e3o financeira no pa\u00eds de origem. Diante disso, prop\u00f5e-se que sejam revogadas as exig\u00eancias de cadastro pr\u00e9vio dessas contas no BACEN, bem como as exig\u00eancias de presta\u00e7\u00e3o de informa\u00e7\u00f5es no caso de movimenta\u00e7\u00f5es acima de R$ 100 mil ou sujeitas a registro de capitais estrangeiros; e<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(vi) substitui\u00e7\u00e3o do atual indicador de juros externos para o c\u00e1lculo do encargo financeiro incidente sobre o valor em reais adiantado ao cliente no caso de cancelamento e baixa de opera\u00e7\u00f5es de c\u00e2mbio de compra de moeda estrangeira. Tamb\u00e9m ser\u00e1 estabelecida a dispensa de seu recolhimento no caso de cancelamento ou baixa de at\u00e9 US$ 10.000,00, ou equivalente em outra moeda, desde que seu somat\u00f3rio n\u00e3o represente mais de 10% do valor total da compra de moeda estrangeira. Atualmente, o encargo pode ser cobrado sobre o valor cancelado ou baixado, independentemente de haver adiantamento em reais para o cliente.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">No \u00e2mbito da Consulta P\u00fablica, s\u00e3o submetidas \u00e0 an\u00e1lise dos participantes do mercado 4 minutas de resolu\u00e7\u00f5es que tratam dos seguintes temas:<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(i) estabelecer diretrizes que devem ser observadas para a realiza\u00e7\u00e3o das opera\u00e7\u00f5es no mercado de c\u00e2mbio, compreendendo tamb\u00e9m o ingresso ou a sa\u00edda de reais e moeda estrangeira do pa\u00eds por meio de institui\u00e7\u00e3o autorizada a operar no mercado de c\u00e2mbio;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(ii) dispor sobre o encargo financeiro que recai sobre vendedor de moeda estrangeira diante do cancelamento ou a baixa na posi\u00e7\u00e3o de c\u00e2mbio referente a contrato de compra de moeda estrangeira que ampare adiantamento em reais, institu\u00eddo pelo \u00a72\u00ba do art. 7\u00ba da Lei n\u00ba 14.286\/2021;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(iii) regulamentar a Lei n\u00ba 14.286\/2021, em rela\u00e7\u00e3o ao mercado de c\u00e2mbio e ao ingresso e \u00e0 sa\u00edda do Pa\u00eds de valores em reais e em moeda estrangeira; e<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(iv) regulamentar o art. 1\u00ba da Lei n\u00ba 14.286\/2021, em rela\u00e7\u00e3o \u00e0s defini\u00e7\u00f5es de \u201cresidente\u201d e de \u201cn\u00e3o residente\u201d a ser aplicada para pessoas f\u00edsicas e jur\u00eddicas.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Sugest\u00f5es e coment\u00e1rios dever\u00e3o ser encaminhados at\u00e9 o dia 01.07.2022, por meio do formul\u00e1rio eletr\u00f4nico indicado no edital da Audi\u00eancia P\u00fablica no site do BACEN (www.bcb.gov.br).<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Maiores informa\u00e7\u00f5es, bem como o texto integral das minutas, podem ser encontrados no site do BACEN (www.bcb.gov.br).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b20ff65 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b20ff65\" 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<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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-b352fb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b352fb0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-df2654a\" data-id=\"df2654a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a18f879 elementor-widget elementor-widget-heading\" data-id=\"a18f879\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">STJ veda a fixa\u00e7\u00e3o de honor\u00e1rios por equidade quando os valores da condena\u00e7\u00e3o, da causa ou do proveito econ\u00f4mico forem elevados<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2e96db elementor-widget elementor-widget-text-editor\" data-id=\"a2e96db\" 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<p>Em 31.05.2022 foram publicados no Di\u00e1rio da Justi\u00e7a Eletr\u00f4nico os ac\u00f3rd\u00e3os proferidos pela Corte Especial do Superior Tribunal de Justi\u00e7a \u2013 STJ, no julgamento dos Recursos Especiais nos 1.850.512\/SP, 1.877.883\/SP e 1.906.623\/SP e 1.906.618\/SP, todos afetados para julgamento sob a sistem\u00e1tica dos recursos repetitivos, conforme os arts. 1.036 e 1.037 do C\u00f3digo de Processo Civil (\u201c<u>CPC<\/u>\u201d), para que fosse submetido a julgamento o Tema Repetitivo n\u00ba 1.076, definindo-se o \u201calcance da norma inserta no \u00a7 8\u00ba do artigo 85 do C\u00f3digo de Processo Civil nas causas em que o valor da causa ou o proveito econ\u00f4mico da demanda forem elevados\u201d.<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Desse modo, a Corte Especial do STJ firmou a seguinte tese jur\u00eddica:<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">\u201ci) A fixa\u00e7\u00e3o dos honor\u00e1rios por aprecia\u00e7\u00e3o equitativa n\u00e3o \u00e9 permitida quando os valores da condena\u00e7\u00e3o, da causa ou o proveito econ\u00f4mico da demanda forem elevados. \u00c9 obrigat\u00f3ria nesses casos a observ\u00e2ncia dos percentuais previstos nos \u00a7\u00a7 2\u00ba ou 3\u00ba do artigo 85 do CPC \u2013 a depender da presen\u00e7a da Fazenda P\u00fablica na lide \u2013, os quais ser\u00e3o subsequentemente calculados sobre o valor: (a) da condena\u00e7\u00e3o; ou (b) do proveito econ\u00f4mico obtido; ou (c) do valor atualizado da causa.<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">ii) Apenas se admite arbitramento de honor\u00e1rios por equidade quando, havendo ou n\u00e3o condena\u00e7\u00e3o: (a) o proveito econ\u00f4mico obtido pelo vencedor for inestim\u00e1vel ou irris\u00f3rio; ou (b) o valor da causa for muito baixo.\u201d<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">De acordo com o voto vencedor, proferido pelo Relator Ministro Og Fernandes (\u201c<u>Ministro Relator<\/u>\u201d), acompanhado por maioria na Corte Especial do STJ, o art. 85, \u00a7 8\u00ba do CPC determina que a fixa\u00e7\u00e3o dos honor\u00e1rios por aprecia\u00e7\u00e3o equitativa somente \u00e9 poss\u00edvel nas causas cujo proveito econ\u00f4mico for inestim\u00e1vel ou irris\u00f3rio, ou quando o valor da causa for muito baixo, posicionamento que j\u00e1 havia sido manifestado no Enunciado n\u00ba 6 da I Jornada de Direito Processual Civil do Conselho da Justi\u00e7a Federal.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Segundo o Ministro Relator, o termo \u201cvalor inestim\u00e1vel\u201d empregado pelo CPC, refere-se \u00e0s causas em que n\u00e3o \u00e9 poss\u00edvel atribuir um valor patrimonial \u00e0 lide, como pode ocorrer, por exemplo, nas a\u00e7\u00f5es que envolvem direito ambiental ou direito de fam\u00edlia. Dessa forma, como consignado pelo Ministro Relator, n\u00e3o se deve confundir \u201cvalor inestim\u00e1vel\u201d com \u201cvalor elevado\u201d.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">O Ministro Relator afirmou, ainda, que a veda\u00e7\u00e3o ao arbitramento de honor\u00e1rios por equidade nas causas de valor elevado prevista no CPC decorreu de uma rea\u00e7\u00e3o das associa\u00e7\u00f5es de advogados \u00e0 norma do art. 20, \u00a7 4\u00ba do C\u00f3digo de Processo Civil de 1973 que permitia a fixa\u00e7\u00e3o de honor\u00e1rios por aprecia\u00e7\u00e3o equitativa nas causas em que a Fazenda P\u00fablica fosse vencida. Sobre esse ponto, o Ministro Relator destacou que a atua\u00e7\u00e3o de categorias profissionais no processo legislativo, em defesa dos interesses de seus membros, faz parte do jogo democr\u00e1tico e do funcionamento normal das institui\u00e7\u00f5es.<\/span><\/p><p>Quanto \u00e0 preocupa\u00e7\u00e3o de que condena\u00e7\u00f5es em honor\u00e1rios nas causas em que a Fazenda P\u00fablica for vencida possam resultar em preju\u00edzo excessivo ao er\u00e1rio p\u00fablico, o Ministro Relator ressaltou que a jurisprud\u00eancia do STJ est\u00e1 pacificada no sentido de que os honor\u00e1rios contra a Fazenda P\u00fablica devem ser fixados em observ\u00e2ncia aos par\u00e2metros estabelecidos nos \u00a7\u00a7 2\u00ba e 3\u00ba do art. 85 do CPC.<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Considerou, ainda, que a veda\u00e7\u00e3o ao arbitramento de honor\u00e1rios por equidade nas causas de valor elevado em que a Fazenda P\u00fablica for derrotada pode servir como um desest\u00edmulo ao ajuizamento de execu\u00e7\u00f5es fiscais sem possibilidade de \u00eaxito, que acabam extintas por motivos previs\u00edveis, tais como ilegitimidade passiva, cancelamento da certid\u00e3o de d\u00edvida ativa ou reconhecimento da prescri\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Nesse sentido, apontou-se como dever dos advogados \u2014 tanto p\u00fablicos quanto privados \u2014 lan\u00e7ar um olhar cr\u00edtico sobre a viabilidade e probabilidade de \u00eaxito da demanda antes de inici\u00e1-la, com o objetivo de promover uma litig\u00e2ncia respons\u00e1vel.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Em s\u00edntese, \u00e9 poss\u00edvel extrair as seguintes conclus\u00f5es do Tema Repetitivo n\u00ba 1.076 do STJ:\u00a0<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(i) em regra, nas demandas em que a parte vencida seja um particular, os honor\u00e1rios sucumbenciais devem ser fixados nos termos do art. 85, \u00a7 2\u00ba do CPC, entre o m\u00ednimo de 10% e o m\u00e1ximo de 20% sobre o valor da condena\u00e7\u00e3o, do proveito econ\u00f4mico obtido ou, n\u00e3o sendo poss\u00edvel mensur\u00e1-lo, sobre o valor atualizado da causa, em fun\u00e7\u00e3o dos seguintes crit\u00e9rios, listados nos incisos I a IV: (i.1) o grau de zelo do profissional; (i.2) o local de presta\u00e7\u00e3o do servi\u00e7o; (i.3) a natureza e a import\u00e2ncia da causa; e (i.4) o trabalho realizado pelo advogado e o tempo exigido para o seu servi\u00e7o;<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(ii) em regra, nas demandas em que a parte vencida seja a Fazenda P\u00fablica, al\u00e9m dos crit\u00e9rios dos incisos I a IV do \u00a7 2\u00ba do art. 85 do CPC, tamb\u00e9m devem ser observados os par\u00e2metros objetivos do \u00a7 3\u00ba do mesmo artigo; e<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">(iii) excepcionalmente, nas causas cujo proveito econ\u00f4mico for inestim\u00e1vel ou irris\u00f3rio ou, ainda, quando o valor da causa for muito baixo, o \u00a7 8\u00ba do art. 85 do CPC determina que os honor\u00e1rios sejam fixados por aprecia\u00e7\u00e3o equitativa, devendo ainda assim ser observado o disposto nos incisos I a IV do \u00a7 2\u00ba.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Por fim, deve-se ressaltar que o \u00a7 8\u00ba-A, introduzido recentemente no art. 85 do CPC pela Lei n\u00ba 14.365\/2022, estabelece que, na hip\u00f3tese do \u00a7 8\u00ba, para fins de fixa\u00e7\u00e3o equitativa de honor\u00e1rios, o juiz dever\u00e1 observar os valores recomendados pelo Conselho Seccional da Ordem dos Advogados do Brasil a t\u00edtulo de honor\u00e1rios advocat\u00edcios, ou o limite de 10% estabelecido no \u00a7 2\u00ba, aplicando-se o que for maior.<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Acompanharam o voto vencedor do Ministro Relator os Ministros Jorge Mussi, Mauro Campbell Marques, Luis Felipe Salom\u00e3o, Benedito Gon\u00e7alves, Raul Ara\u00fajo e Jo\u00e3o Ot\u00e1vio de Noronha. Por sua vez, restaram vencidas as Ministras Nancy Andrighi, Laurita Vaz, Maria Thereza de Assis Moura e Maria Isabel Gallotti e o Ministro Herman Benjamin.<\/span><\/p><p>Os ac\u00f3rd\u00e3os ainda n\u00e3o transitaram em julgado.<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">Maiores informa\u00e7\u00f5es, bem como o inteiro teor dos ac\u00f3rd\u00e3os, podem ser encontrados no site do STJ (www.stj.jus.br).<\/span><\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6727588 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6727588\" 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<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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e56fad6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e56fad6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-49b506b\" data-id=\"49b506b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-427cbfd elementor-widget elementor-widget-heading\" data-id=\"427cbfd\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Jurisprud\u00eancia<\/h4>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc589b8 elementor-widget elementor-widget-text-editor\" data-id=\"cc589b8\" 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<p><b>Superior Tribunal de Justi\u00e7a<\/b><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">CIVIL. LOCA\u00c7\u00c3O. RECURSO ESPECIAL. A\u00c7\u00c3O RENOVAT\u00d3RIA DE CONTRATO DE LOCA\u00c7\u00c3O COMERCIAL. AUS\u00caNCIA DE NEGATIVA DA PRESTA\u00c7\u00c3O JURISDICIONAL. PRETENS\u00c3O DO LOCADOR DE VER REPETIDO O PRAZO DO CONTRATO ORIGINAL. IMPOSSIBILIDADE. PRAZO M\u00c1XIMO DE PRORROGA\u00c7\u00c3O DE CINCO ANOS. RECURSO DESPROVIDO.<\/span><\/p><p>1. Em sede da a\u00e7\u00e3o renovat\u00f3ria de loca\u00e7\u00e3o comercial prevista no art. 51 da Lei 8.245\/91, o prazo m\u00e1ximo de prorroga\u00e7\u00e3o contratual ser\u00e1 de cinco (5) anos. Assim, ainda que o prazo da \u00faltima aven\u00e7a supere o lapso temporal de cinco anos, a renova\u00e7\u00e3o compuls\u00f3ria n\u00e3o poder\u00e1 exced\u00ea-lo, porquanto o quinqu\u00eanio estabelecido em lei \u00e9 o limite m\u00e1ximo.<\/p><p>2. Recurso especial a que se nega provimento.<\/p><p>(STJ. 4\u00aa Turma. REsp n\u00ba 1.990.552\/RS. Rel.: Min. Raul Ara\u00fajo. Data de julgamento: 17.05.2022. Data de publica\u00e7\u00e3o: 26.05.2022).<\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">\u00a0<\/span><\/p><p><span style=\"color: var( --e-global-color-text ); font-family: var( --e-global-typography-text-font-family ), Sans-serif; font-size: var( --e-global-typography-text-font-size ); font-weight: var( --e-global-typography-text-font-weight );\">RECURSO ESPECIAL. PROCESSUAL CIVIL. CITA\u00c7\u00c3O. PESSOA JUR\u00cdDICA. MUDAN\u00c7A DE ENDERE\u00c7O COMUNICADA \u00c0 JUNTA COMERCIAL. AUS\u00caNCIA DE ATUALIZA\u00c7\u00c3O DO ENDERE\u00c7O NO S\u00cdTIO ELETR\u00d4NICO DA INTERNET. CARTA CITAT\u00d3RIA ENTREGUE NO ENDERE\u00c7O ANTIGO. NULIDADE. RECONHECIMENTO. INAPLICABILIDADE DA TEORIA DA APAR\u00caNCIA NA HIP\u00d3TESE.<\/span><\/p><p>1. Controv\u00e9rsia em torno da validade da cita\u00e7\u00e3o de pessoa jur\u00eddica em seu antigo endere\u00e7o, cuja mudan\u00e7a fora comunicada \u00e0 Junta Comercial, mas sem altera\u00e7\u00e3o no s\u00edtio eletr\u00f4nico da empresa.<\/p><p>2. Extrema relev\u00e2ncia da regularidade formal do ato citat\u00f3rio por sua primordial import\u00e2ncia na forma\u00e7\u00e3o da rela\u00e7\u00e3o processual.<\/p><p>3. N\u00e3o preenchimento dos requisitos para aplica\u00e7\u00e3o da teoria da apar\u00eancia.<\/p><p>4. Precedentes da Terceira Turma do STJ.<\/p><p>5. RECURSO ESPECIAL PROVIDO.<\/p><p>(STJ. Terceira Turma. REsp n\u00ba 1.976.741\/RJ. Rel.: Min. Paulo de Tarso Sanseverino. Data de julgamento: 26.04.2022. Data de publica\u00e7\u00e3o: 03.05.2022).<\/p><p>\u00a0<\/p><p>CIVIL. RECURSO ESPECIAL. RECURSO MANEJADO SOB A \u00c9GIDE DO NCPC. OBRIGA\u00c7\u00c3O DE FAZER COM CONVERS\u00c3O EM PERDAS E DANOS. DESCUMPRIMENTO CONTRATUAL. CONTRATO VERBAL SEM DETERMINA\u00c7\u00c3O DE PRAZO. PRESCRI\u00c7\u00c3O DECENAL. TERMO INICIAL. DATA DA NOTIFICA\u00c7\u00c3O. RECURSO PROVIDO.<\/p><p>1. Aplica-se o NCPC a este julgamento ante os termos do Enunciado Administrativo n\u00ba 3 aprovado pelo Plen\u00e1rio do STJ na sess\u00e3o de 9\/3\/2016: Aos recursos interpostos com fundamento no CPC\/2015 (relativos a decis\u00f5es publicadas a partir de 18 de mar\u00e7o de 2016) ser\u00e3o exigidos os requisitos de admissibilidade recursal na forma do novo CPC.<\/p><p>2. A Corte Especial do Superior Tribunal de Justi\u00e7a definiu que nas pretens\u00f5es relacionadas a responsabilidade contratual, se aplica a regra geral (art. 205 do CC\/2002), que prev\u00ea dez anos de prazo prescricional, e, nas demandas que versarem sobre responsabilidade extracontratual, aplica-se o disposto no art. 206, \u00a7 3\u00ba, V, do mesmo diploma, com prazo prescricional de tr\u00eas anos.<\/p><p>3. O termo a quo do prazo prescricional est\u00e1 diretamente relacionado ao surgimento do interesse processual para a propositura da a\u00e7\u00e3o; enquanto n\u00e3o houver interesse, condi\u00e7\u00e3o da a\u00e7\u00e3o, n\u00e3o se inicia a prescri\u00e7\u00e3o.<\/p><p>4. Na falta de predetermina\u00e7\u00e3o de data para o cumprimento da obriga\u00e7\u00e3o, \u00e9 necess\u00e1rio constituir o devedor em mora, para ent\u00e3o surgir a pretens\u00e3o de cobran\u00e7a.<\/p><p>5. Na esp\u00e9cie, proposta a a\u00e7\u00e3o antes de findo o prazo decenal ap\u00f3s a notifica\u00e7\u00e3o dos devedores, deve ser afastada a prescri\u00e7\u00e3o.\u00a0<\/p><p>6. Recurso especial provido.<\/p><p>(STJ. Terceira Turma. REsp n\u00ba 1.758.298\/MT. Rel.: Min. Moura Ribeiro. Data de julgamento: 03.05.2022. Data de publica\u00e7\u00e3o: 05.05.2022).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-fa2180c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa2180c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-9bbe1c7\" data-id=\"9bbe1c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ee5a579 elementor-widget elementor-widget-heading\" data-id=\"ee5a579\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<div class=\"elementor-heading-title elementor-size-default\">A Newsletter Moreira Menezes, Martins Advogados \u00e9 uma publica\u00e7\u00e3o exclusivamente informativa, n\u00e3o devendo ser considerada, para quaisquer fins, como opini\u00e3o legal, sugest\u00e3o ou orienta\u00e7\u00e3o emitida pelo Escrit\u00f3rio.<\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-66734bdc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"66734bdc\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-168c5e9d\" data-id=\"168c5e9d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c8f4dd7 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2c8f4dd7\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-square-full\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M512 512H0V0h512v512z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">latest news<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d516374 elementor-widget elementor-widget-spacer\" data-id=\"5d516374\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\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<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Newsletter n\u00ba 93 | Junho 2022 Download PDF Nesta edi\u00e7\u00e3o: Decreto estabelece bases para mercado brasileiro de cr\u00e9ditos de carbono Em 19.05.2022 foi publicado o Decreto n\u00ba 11.075\/2022, que estabelece os procedimentos para a elabora\u00e7\u00e3o dos Planos Setoriais de Mitiga\u00e7\u00e3o das Mudan\u00e7as Clim\u00e1ticas (\u201cPlanos Setoriais\u201d) a que se refere o art. 11, par\u00e1grafo \u00fanico, da [&hellip;]<\/p>","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8,22],"tags":[],"class_list":["post-4623","post","type-post","status-publish","format-standard","hentry","category-newsletter","category-newsletter-mmm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - 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