{"id":28497,"date":"2025-04-02T16:01:13","date_gmt":"2025-04-02T19:01:13","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=28497"},"modified":"2026-06-09T18:30:34","modified_gmt":"2026-06-09T18:30:34","slug":"creditos-de-carbono-o-que-muda-com-a-reforma-tributaria-ec-132-2023-e-lc-214-2025","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/creditos-de-carbono-o-que-muda-com-a-reforma-tributaria-ec-132-2023-e-lc-214-2025\/","title":{"rendered":"Cr\u00e9ditos de carbono: o que muda com a reforma tribut\u00e1ria? EC 132\/2023 e LC 214\/2025"},"content":{"rendered":"\n<iframe allowfullscreen=\"\" scrolling=\"no\" class=\"fp-iframe\" style=\"border: 1px solid lightgray; width: 100%; height: 600px;\" src=\"https:\/\/heyzine.com\/flip-book\/eea3dee193.html\"><\/iframe>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">A reforma tribut\u00e1ria aprovada pela Emenda Constitucional n\u00ba 132\/2023 marca uma mudan\u00e7a estrutural no sistema fiscal brasileiro, com reflexos relevantes sobre instrumentos ligados \u00e0 economia verde, como os <strong>cr\u00e9ditos de carbono<\/strong> e demais ativos de <strong>descarboniza\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com a edi\u00e7\u00e3o da Lei Complementar n\u00ba 214\/2025, o tratamento tribut\u00e1rio desses ativos <strong>ganha contornos espec\u00edficos<\/strong>, exigindo an\u00e1lise cuidadosa sobre sua natureza jur\u00eddica, hip\u00f3teses de <strong>incid\u00eancia e possibilidades de desonera\u00e7\u00e3o<\/strong> no novo modelo de IBS e CBS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neste contexto, torna-se essencial compreender as <strong>implica\u00e7\u00f5es fiscais das opera\u00e7\u00f5es com cr\u00e9ditos de carbono<\/strong>, especialmente em um ambiente normativo ainda em constru\u00e7\u00e3o e que imp\u00f5e desafios interpretativos \u00e0s empresas e aos operadores do direito.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>equipe tribut\u00e1ria do William Freire Advogados<\/strong> est\u00e1 \u00e0 disposi\u00e7\u00e3o para esclarecimentos e suporte jur\u00eddico sobre o tema.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\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:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/04\/WFAA-Reforma-tributaria-Carbono-WEB.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de Clique para o download da revista em formato PDF..\"><\/object><a id=\"wp-block-file--media-519635f9-85be-4ebe-a733-3a611e667904\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/04\/WFAA-Reforma-tributaria-Carbono-WEB.pdf\">Clique para o download da revista em formato PDF<\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/04\/WFAA-Reforma-tributaria-Carbono-WEB.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-519635f9-85be-4ebe-a733-3a611e667904\">Baixar<\/a><\/div>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025-1024x1024.jpg\" alt=\"\" class=\"wp-image-27843\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Paulo Hon\u00f3rio<\/strong><br>S\u00f3cio<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/rodrigo-pires-1.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/rodrigo-pires-1-1024x1024.jpg\" alt=\"\" class=\"wp-image-26076\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Rodrigo Pires<\/strong><br>Coordenador<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/Bruno-Feitosa-0W1A6440p.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/Bruno-Feitosa-0W1A6440p-1024x1024.jpg\" alt=\"\" class=\"wp-image-25800\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Bruno Feitosa<\/strong><br>Coordenador<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A reforma tribut\u00e1ria aprovada pela Emenda Constitucional n\u00ba 132\/2023 marca uma mudan\u00e7a estrutural no sistema fiscal brasileiro, com reflexos relevantes sobre instrumentos ligados \u00e0 economia verde, como os cr\u00e9ditos de carbono e demais ativos de descarboniza\u00e7\u00e3o. Com a edi\u00e7\u00e3o da Lei Complementar n\u00ba 214\/2025, o tratamento tribut\u00e1rio desses ativos ganha contornos espec\u00edficos, exigindo an\u00e1lise cuidadosa [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":28515,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-28497","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\/28497","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=28497"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28497\/revisions"}],"predecessor-version":[{"id":172464,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28497\/revisions\/172464"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=28497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=28497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=28497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}