{"id":23384,"date":"2024-01-05T15:14:42","date_gmt":"2024-01-05T18:14:42","guid":{"rendered":"https:\/\/www.williamfreire.com.br\/?p=23384"},"modified":"2026-06-09T18:30:35","modified_gmt":"2026-06-09T18:30:35","slug":"fundamentos-para-o-novo-contencioso-das-subvencoes-governamentais-mp-no-1185-convertida-na-lei-no-14-789-2023","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/fundamentos-para-o-novo-contencioso-das-subvencoes-governamentais-mp-no-1185-convertida-na-lei-no-14-789-2023\/","title":{"rendered":"Fundamentos para o novo contencioso das subven\u00e7\u00f5es governamentais: MP n\u00ba 1185 convertida na Lei \u00a0n\u00ba 14.789\/2023"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Confira o Memorando elaborado pela <strong>\u00e1rea tribut\u00e1ria<\/strong> com os fundamentos detalhados para o contencioso judicial da <strong>Lei n\u00ba 14.789\/202<\/strong>3, produto da convers\u00e3o da <strong>Medida Provis\u00f3ria n\u00ba 1.185<\/strong>, que modifica os crit\u00e9rios de tributa\u00e7\u00e3o das subven\u00e7\u00f5es de ICMS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apresentaram-se tr\u00eas fundamentos para que o Poder Judici\u00e1rio declare a invalidade da nova legisla\u00e7\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Revoga\u00e7\u00e3o indireta de norma materialmente complementar por lei ordin\u00e1ria. Afronta ao art. 62, \u00a71\u00ba, III c\/c art. 146, I, da Constitui\u00e7\u00e3o;<\/li><li>Afronta \u00e0s regras de compet\u00eancias para se tributar a renda e a receita;<\/li><li>Para os cr\u00e9ditos presumidos de ICMS: afronta ao pacto federativo.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Material completo, abaixo: <\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.williamfreire.com.br\/wp-content\/uploads\/2024\/01\/Memo-WFAA-Lei-14.789-de-2023-e-as-subvencoes-de-ICMS.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de &lt;strong&gt;Clique aqui para baixar o memorando em PDF&lt;\/strong&gt;..\"><\/object><a id=\"wp-block-file--media-69d26d73-db08-445d-a346-a52a5050fa7f\" href=\"https:\/\/www.williamfreire.com.br\/wp-content\/uploads\/2024\/01\/Memo-WFAA-Lei-14.789-de-2023-e-as-subvencoes-de-ICMS.pdf\"><strong>Clique aqui para baixar o memorando em PDF<\/strong><\/a><a href=\"https:\/\/www.williamfreire.com.br\/wp-content\/uploads\/2024\/01\/Memo-WFAA-Lei-14.789-de-2023-e-as-subvencoes-de-ICMS.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-69d26d73-db08-445d-a346-a52a5050fa7f\">Baixar<\/a><\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Confira o Memorando elaborado pela \u00e1rea tribut\u00e1ria com os fundamentos detalhados para o contencioso judicial da Lei n\u00ba 14.789\/2023, produto da convers\u00e3o da Medida Provis\u00f3ria n\u00ba 1.185, que modifica os crit\u00e9rios de tributa\u00e7\u00e3o das subven\u00e7\u00f5es de ICMS. Apresentaram-se tr\u00eas fundamentos para que o Poder Judici\u00e1rio declare a invalidade da nova legisla\u00e7\u00e3o: Revoga\u00e7\u00e3o indireta de norma [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":23403,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-23384","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/23384","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=23384"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/23384\/revisions"}],"predecessor-version":[{"id":172526,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/23384\/revisions\/172526"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=23384"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=23384"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=23384"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}