{"id":4522,"date":"2018-06-20T10:29:32","date_gmt":"2018-06-20T13:29:32","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/lei-n%e2%81%b0-13-670-18-irpj-e-csll-compensacao-vedacao\/"},"modified":"2018-07-04T10:35:51","modified_gmt":"2018-07-04T13:35:51","slug":"lei-n%e2%81%b0-13-670-18-irpj-e-csll-compensacao-vedacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/lei-n%e2%81%b0-13-670-18-irpj-e-csll-compensacao-vedacao\/","title":{"rendered":"LEI N\u2070 13.670\/18 &#8211; IRPJ E CSLL &#8211; COMPENSA\u00c7\u00c3O &#8211; VEDA\u00c7\u00c3O"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 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\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A mencionada lei, publicada em 30\/05\/18, que teve o objetivo compensar as perdas do governo com a desonera\u00e7\u00e3o do diesel, promoveu, modifica\u00e7\u00f5es na legisla\u00e7\u00e3o tribut\u00e1ria, dentre estas:<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">\u00b7 a reonera\u00e7\u00e3o da folha de pagamento;<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">\u00b7 a veda\u00e7\u00e3o \u00e0 compensa\u00e7\u00e3o de cr\u00e9ditos da pessoa jur\u00eddica com d\u00e9bitos de estimativas de IRPJ e de CSLL apuradas no regime do lucro real ao incluir o IX, no \u00a7 3\u2070, do art. 74, da Lei n\u2070 9.430\/96, e;<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">\u00b7 acresceu 1% as al\u00edquotas da Cofins-Importa\u00e7\u00e3o nas opera\u00e7\u00f5es que especifica ao alterar o \u00a7 21, do art. 8\u00ba, da Lei n\u00ba 10.865\/04.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Ressaltamos que algumas das altera\u00e7\u00f5es implementadas pela norma em comento podem e devem ser questionadas pelos contribuintes pois infringem dispositivos constitucionais e legais.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/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-4522","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/4522\/"}],"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=4522"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/4522\/revisions\/"}],"predecessor-version":[{"id":4523,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/4522\/revisions\/4523\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=4522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=4522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=4522"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}