{"id":3413,"date":"2021-10-28T17:51:23","date_gmt":"2021-10-28T17:51:23","guid":{"rendered":"http:\/\/www.mluis.adv.br\/?p=3413"},"modified":"2021-10-28T17:51:23","modified_gmt":"2021-10-28T17:51:23","slug":"orientacaodofisco","status":"publish","type":"post","link":"https:\/\/www.mluis.adv.br\/en\/orientacaodofisco\/","title":{"rendered":"Orienta\u00e7\u00e3o do Fisco sobre importa\u00e7\u00e3o por encomenda"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" 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;\" ><\/div><div class=\"fusion-builder-row fusion-row\"><\/div><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;width:100%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-1\"><\/div><\/p>\n<p style=\"text-align: justify;\">Por:\u00a0Ana Rodrigues e Lu\u00eds Ant\u00f4nio Gon\u00e7alves de Andrade<\/p>\n<p style=\"text-align: justify;\">A Receita Federal publicou ao final de setembro de 2021 a Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 158 no sentido de esclarecer que, nas importa\u00e7\u00f5es sob encomenda, n\u00e3o \u00e9 necess\u00e1rio identificar o consumidor final benefici\u00e1rio \u2013 o \u201cencomendante do encomendante\u201d.<\/p>\n<p style=\"text-align: justify;\">Tal medida vem ao encontro de pr\u00e1ticas de mercado, na qual tradings importam produtos a pedido do destinat\u00e1rio final; o esclarecimento mitiga autua\u00e7\u00f5es por fraude e penas de perdimento decorrentes dessas autua\u00e7\u00f5es.<\/p>","protected":false},"excerpt":{"rendered":"<p>Por:\u00a0Ana Rodrigues e Lu\u00eds Ant\u00f4nio Gon\u00e7alves de Andrade A Receita Federal publicou ao final de setembro de 2021 a Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 158 no sentido de esclarecer que, [&hellip;]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-3413","post","type-post","status-publish","format-standard","hentry","category-boletim-informativo"],"_links":{"self":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts\/3413","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/comments?post=3413"}],"version-history":[{"count":1,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts\/3413\/revisions"}],"predecessor-version":[{"id":3414,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/posts\/3413\/revisions\/3414"}],"wp:attachment":[{"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/media?parent=3413"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/categories?post=3413"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mluis.adv.br\/en\/wp-json\/wp\/v2\/tags?post=3413"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}