{"id":4264,"date":"2020-02-06T08:19:53","date_gmt":"2020-02-06T11:19:53","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/agio-em-reorganizacoes-societarias-aspectos-tributarios\/"},"modified":"2020-10-02T16:26:16","modified_gmt":"2020-10-02T19:26:16","slug":"agio-em-reorganizacoes-societarias-aspectos-tributarios","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/agio-em-reorganizacoes-societarias-aspectos-tributarios\/","title":{"rendered":"\u00c1gio Em Reorganiza\u00e7\u00f5es Societ\u00e1rias &#8211; Aspectos Tribut\u00e1rios"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4264\" class=\"elementor elementor-4264\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1cb064c2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1cb064c2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6dd6f49d\" data-id=\"6dd6f49d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3b7a45c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3b7a45c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-aa272aa\" data-id=\"aa272aa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-bf2d581 elementor-widget elementor-widget-image\" data-id=\"bf2d581\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"480\" height=\"597\" src=\"https:\/\/schoueri.com.br\/en\/wp-content\/uploads\/2020\/09\/agio.jpg\" class=\"attachment-large size-large wp-image-4301\" alt=\"\" srcset=\"https:\/\/schoueri.com.br\/en\/wp-content\/uploads\/2020\/09\/agio.jpg 480w, https:\/\/schoueri.com.br\/en\/wp-content\/uploads\/2020\/09\/agio-241x300.jpg 241w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-47d53b8\" data-id=\"47d53b8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3c18e800 elementor-widget elementor-widget-text-editor\" data-id=\"3c18e800\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A presente obra versa sobre a quest\u00e3o do \u00e1gio, que em tempos recentes ganhou destaque no \u00e2mbito do Conselho Administrativo de Recursos Fiscais. Transa\u00e7\u00f5es not\u00f3rias, envolvendo montantes surpreendentemente vultosos, t\u00eam sido colocadas em xeque. Diante das incertezas que acompanham o tema, surge evidente a relev\u00e2ncia de se estudar e de se compreender a disciplina tribut\u00e1ria do \u00e1gio. Valendo-se de sua experi\u00eancia de requisitado parecerista e de advogado atuante naquele Conselho, o autor debru\u00e7a-se sobre a quest\u00e3o, analisando criticamente, \u00e0 luz da jurisprud\u00eancia administrativa, o assunto em seus mais diversos aspectos, desde a forma\u00e7\u00e3o do \u00e1gio e seus fundamentos, passando por seu tratamento na incorpora\u00e7\u00e3o, interna ou internacional, at\u00e9 o tema do \u00e1gio interno e o uso de empresas-ve\u00edculo.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0891622 elementor-widget elementor-widget-button\" data-id=\"0891622\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/schoueri.com.br\/en\/wp-content\/uploads\/2020\/10\/LES-A\u0301gio-em-reorganizac\u0327o\u0303es-societa\u0301rias-Livro.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A presente obra versa sobre a quest\u00e3o do \u00e1gio, que em tempos recentes ganhou destaque no \u00e2mbito do Conselho Administrativo de Recursos Fiscais. Transa\u00e7\u00f5es not\u00f3rias, envolvendo montantes surpreendentemente vultosos, t\u00eam sido colocadas em xeque. Diante das incertezas que acompanham o tema, surge evidente a relev\u00e2ncia de se estudar e de se compreender a disciplina tribut\u00e1ria &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/schoueri.com.br\/en\/agio-em-reorganizacoes-societarias-aspectos-tributarios\/\"> <span class=\"screen-reader-text\">\u00c1gio Em Reorganiza\u00e7\u00f5es Societ\u00e1rias &#8211; Aspectos Tribut\u00e1rios<\/span> Leia mais &raquo;<\/a><\/p>\n","protected":false},"author":3,"featured_media":4301,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[50],"tags":[],"class_list":["post-4264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-books"],"acf":[],"_links":{"self":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/4264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/comments?post=4264"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/4264\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media\/4301"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=4264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=4264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=4264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}