{"id":136735,"date":"2024-07-19T09:57:09","date_gmt":"2024-07-19T12:57:09","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/carf-processo-no-10880-924000-2012-34-ipi-refratario-creditos-inexistencia-producao-de-cimento\/"},"modified":"2024-07-19T09:57:23","modified_gmt":"2024-07-19T12:57:23","slug":"carf-processo-no-10880-924000-2012-34-ipi-refratario-creditos-inexistencia-producao-de-cimento","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-processo-no-10880-924000-2012-34-ipi-refratario-creditos-inexistencia-producao-de-cimento\/","title":{"rendered":"CARF \u2013 PROCESSO N\u00ba 10880.924000\/2012-34 &#8211; IPI \u2013 REFRAT\u00c1RIO &#8211; CR\u00c9DITOS \u2013 INEXIST\u00caNCIA &#8211; PRODU\u00c7\u00c3O DE CIMENTO"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">No procedimento administrativo em comento a 3\u00aa Turma da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais \u2013 Carf, por 6 votos a 2, negou ao contribuinte o direito a tomar cr\u00e9ditos de IPI sobre o material refrat\u00e1rio utilizado em fornos de fabrica\u00e7\u00e3o de cimento, ao entender que o material refrat\u00e1rio, uma esp\u00e9cie de tijolo utilizado para manter a temperatura dos fornos e evitar o derretimento das paredes de metal, n\u00e3o constitui insumo ou mat\u00e9ria prima consumida no processo produtivo, mas apenas parte de um equipamento utilizado na produ\u00e7\u00e3o.<\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-136735","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136735\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=136735"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136735\/revisions\/"}],"predecessor-version":[{"id":136736,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136735\/revisions\/136736\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136735"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136735"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}