{"id":137719,"date":"2026-03-17T09:06:24","date_gmt":"2026-03-17T12:06:24","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/carf-compensacao-anterior-ao-transito-em-julgado-possibilidade\/"},"modified":"2026-03-17T09:07:01","modified_gmt":"2026-03-17T12:07:01","slug":"carf-compensacao-anterior-ao-transito-em-julgado-possibilidade","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-compensacao-anterior-ao-transito-em-julgado-possibilidade\/","title":{"rendered":"CARF \u2013 COMPENSA\u00c7\u00c3O \u2013 ANTERIOR AO TR\u00c2NSITO EM JULGADO \u2013 POSSIBILIDADE"},"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-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\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A 2\u00aa Turma, da 4\u00aa C\u00e2mara, da 2\u00aa Se\u00e7\u00e3o, do Conselho Administrativo de Recursos Fiscais (CARF) decidiu por 05 votos a 01, no processo 15746 13850.720115\/2019-73, pela  possibilidade de compensa\u00e7\u00e3o de valores recolhidos a maior a titulo de contribui\u00e7\u00f5es previdenci\u00e1rias sobre o ter\u00e7o constitucional de f\u00e9rias e os primeiros 15 dias de afastamento por doen\u00e7a, antes do tr\u00e2nsito em julgado da a\u00e7\u00e3o judicial do contribuinte, face ao entendimento da 1\u00aa Se\u00e7\u00e3o do STJ no REsp 1.230.957\/RS e do STF, no Tema 985.<\/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-137719","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137719\/"}],"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=137719"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137719\/revisions\/"}],"predecessor-version":[{"id":137720,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137719\/revisions\/137720\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=137719"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=137719"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=137719"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}