{"id":6824,"date":"2023-04-26T17:10:57","date_gmt":"2023-04-26T20:10:57","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/?p=6824"},"modified":"2025-03-18T17:18:51","modified_gmt":"2025-03-18T20:18:51","slug":"transacao-e-novacao-a-extincao-do-credito-tributario-pelo-artigo-171-do-ctn-e-a-impossibilidade-de-repeticao-do-indebito","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/transacao-e-novacao-a-extincao-do-credito-tributario-pelo-artigo-171-do-ctn-e-a-impossibilidade-de-repeticao-do-indebito\/","title":{"rendered":"Transa\u00e7\u00e3o e Nova\u00e7\u00e3o: a Extin\u00e7\u00e3o do Cr\u00e9dito Tribut\u00e1rio pelo artigo 171 do CTN e a (Im)Possibilidade de Repeti\u00e7\u00e3o do Ind\u00e9bito"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6824\" class=\"elementor elementor-6824\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-430d8b5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"430d8b5\" 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-79d01d2\" data-id=\"79d01d2\" 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-2f848e2 elementor-widget elementor-widget-button\" data-id=\"2f848e2\" 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\/wp-content\/uploads\/2024\/02\/LES-e-MBA-Transacao-e-Novacao-A-Extincao-do-Credito-Tributario-pelo-Art-171-do-CTN-e-a-Impossibilidade-de-Repeticao-do-Indebito_.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\">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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-485f4bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"485f4bc\" 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-30024bb\" data-id=\"30024bb\" 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-081817c elementor-widget elementor-widget-text-editor\" data-id=\"081817c\" 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<div class=\"elementor-element elementor-element-f28ba8b elementor-widget elementor-widget-theme-post-content\" data-id=\"f28ba8b\" data-element_type=\"widget\" data-widget_type=\"theme-post-content.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"elementor elementor-6948\" data-elementor-type=\"wp-post\" data-elementor-id=\"6948\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fb87a6d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fb87a6d\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7229e5c\" data-id=\"7229e5c\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-023094c elementor-widget elementor-widget-text-editor\" data-id=\"023094c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<p>SCHOUERI, Lu\u00eds Eduardo; BARBOSA, Mateus Calicchio. Transa\u00e7\u00e3o e Nova\u00e7\u00e3o: a Extin\u00e7\u00e3o do Cr\u00e9dito Tribut\u00e1rio pelo artigo 171 do CTN e a (Im)Possibilidade de Repeti\u00e7\u00e3o do Ind\u00e9bito. In Oswaldo Othon de Pontes Saraiva Filho. (Org.). Transa\u00e7\u00e3o tribut\u00e1ria: homenagem ao jurista Sacha Calmon Navarro Co\u00ealho. Belo Horizonte: Editora F\u00f3rum, 2023, pp. 219-234.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/section>\n<\/div>\n<\/div>\n<\/div>\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PDF SCHOUERI, Lu\u00eds Eduardo; BARBOSA, Mateus Calicchio. Transa\u00e7\u00e3o e Nova\u00e7\u00e3o: a Extin\u00e7\u00e3o do Cr\u00e9dito Tribut\u00e1rio pelo artigo 171 do CTN e a (Im)Possibilidade de Repeti\u00e7\u00e3o do Ind\u00e9bito. In Oswaldo Othon de Pontes Saraiva Filho. (Org.). Transa\u00e7\u00e3o tribut\u00e1ria: homenagem ao jurista Sacha Calmon Navarro Co\u00ealho. Belo Horizonte: Editora F\u00f3rum, 2023, pp. 219-234.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","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":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[48],"tags":[],"class_list":["post-6824","post","type-post","status-publish","format-standard","hentry","category-articles-book-chapters"],"acf":[],"_links":{"self":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6824","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=6824"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6824\/revisions"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=6824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=6824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=6824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}