{"id":146,"date":"2024-04-25T05:29:15","date_gmt":"2024-04-25T08:29:15","guid":{"rendered":"http:\/\/motoyamaeferreira.com.br\/?page_id=146"},"modified":"2024-05-16T18:16:18","modified_gmt":"2024-05-16T21:16:18","slug":"direito-tributario","status":"publish","type":"page","link":"https:\/\/motoyamaeferreira.com.br\/index.php\/direito-tributario\/","title":{"rendered":"Direito Tribut\u00e1rio"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"146\" class=\"elementor elementor-146\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2202d7e5 e-con-full e-flex e-con e-parent\" data-id=\"2202d7e5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_opacity_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_opacity_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:24}},&quot;sticky&quot;:&quot;top&quot;,&quot;background_motion_fx_opacity_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_opacity_level&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0}\">\n\t\t<div class=\"elementor-element elementor-element-31b5d84f e-con-full e-flex e-con e-child\" data-id=\"31b5d84f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-583e8bfd elementor-widget elementor-widget-image\" data-id=\"583e8bfd\" data-element_type=\"widget\" data-e-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 decoding=\"async\" src=\"https:\/\/motoyamaeferreira.com.br\/wp-content\/uploads\/elementor\/thumbs\/MOTOYAMA-E-FERREIRA-ADVOGADOS-05-e1713222233566-qn7zmx5expo2whnt24cvsrid00akz9pqtufeh5a6zo.png\" title=\"MOTOYAMA-E-FERREIRA-ADVOGADOS-05-e1713222233566.png\" alt=\"MOTOYAMA-E-FERREIRA-ADVOGADOS-05-e1713222233566.png\" loading=\"lazy\" \/>\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-63f83543 e-con-full e-flex e-con e-child\" data-id=\"63f83543\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bbcce47 elementor-nav-menu__align-end elementor-nav-menu--stretch elementor-nav-menu__text-align-center elementor-nav-menu--dropdown-tablet elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"7bbcce47\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;full_width&quot;:&quot;stretch&quot;,&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-horizontal e--pointer-underline e--animation-grow\">\n\t\t\t\t<ul id=\"menu-1-7bbcce47\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-117\"><a href=\"https:\/\/motoyamaeferreira.com.br\/\" class=\"elementor-item\">Home<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-118\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/sobre\/\" class=\"elementor-item\">Sobre<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-119\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/advogados\/\" class=\"elementor-item\">Advogados<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-120\"><a href=\"https:\/\/motoyamaeferreira.com.br\/#atuacao\" class=\"elementor-item elementor-item-anchor\">\u00c1reas de Atua\u00e7\u00e3o<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-121\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/artigos-juridicos\/\" class=\"elementor-item\">Artigos Jur\u00eddicos<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-236\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/category\/noticias\/\" class=\"elementor-item\">Not\u00edcias<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-122\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/contato\/\" class=\"elementor-item\">Contato<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open eicon-menu-bar\"><\/i><i aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close eicon-close\"><\/i>\t\t\t<span class=\"elementor-screen-only\">Menu<\/span>\n\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-7bbcce47\" class=\"elementor-nav-menu\"><li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-117\"><a href=\"https:\/\/motoyamaeferreira.com.br\/\" class=\"elementor-item\" tabindex=\"-1\">Home<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-118\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/sobre\/\" class=\"elementor-item\" tabindex=\"-1\">Sobre<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-119\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/advogados\/\" class=\"elementor-item\" tabindex=\"-1\">Advogados<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-home menu-item-120\"><a href=\"https:\/\/motoyamaeferreira.com.br\/#atuacao\" class=\"elementor-item elementor-item-anchor\" tabindex=\"-1\">\u00c1reas de Atua\u00e7\u00e3o<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-121\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/artigos-juridicos\/\" class=\"elementor-item\" tabindex=\"-1\">Artigos Jur\u00eddicos<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-236\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/category\/noticias\/\" class=\"elementor-item\" tabindex=\"-1\">Not\u00edcias<\/a><\/li>\n<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-122\"><a href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/contato\/\" class=\"elementor-item\" tabindex=\"-1\">Contato<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-24234042 e-flex e-con-boxed e-con e-parent\" data-id=\"24234042\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-136dd365 e-con-full e-flex e-con e-child\" data-id=\"136dd365\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b8003db elementor-headline--style-rotate elementor-widget elementor-widget-animated-headline\" data-id=\"3b8003db\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headline_style&quot;:&quot;rotate&quot;,&quot;animation_type&quot;:&quot;slide&quot;,&quot;loop&quot;:&quot;yes&quot;,&quot;rotate_iteration_delay&quot;:2500}\" data-widget_type=\"animated-headline.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3 class=\"elementor-headline elementor-headline-animation-type-slide\">\n\t\t\t\t\t<span class=\"elementor-headline-plain-text elementor-headline-text-wrapper\">Direito tribut\u00e1rio<\/span>\n\t\t\t\t<span class=\"elementor-headline-dynamic-wrapper elementor-headline-text-wrapper\">\n\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-694750cb elementor-align-left elementor-mobile-align-center elementor-widget elementor-widget-button\" data-id=\"694750cb\" data-element_type=\"widget\" data-e-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-lg\" href=\"#\">\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\">ENTRE EM CONTATO CONOSCO<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f458cc1 e-flex e-con-boxed e-con e-parent\" data-id=\"3f458cc1\" data-element_type=\"container\" data-e-type=\"container\" id=\"sobre\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-28fc12a3 e-con-full e-flex e-con e-child\" data-id=\"28fc12a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3801d37e elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"3801d37e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Atua\u00e7\u00e3o<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73d18480 animated-slow elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"73d18480\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;,&quot;_animation_delay&quot;:200}\" 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>Na \u00e1rea tribut\u00e1ria, nosso escrit\u00f3rio atua especificamente na \u00e1rea de repeti\u00e7\u00e3o de ind\u00e9bitos e recupera\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios, nas \u00e1reas de IPTU e ITCMD.<\/p><p><br><\/p>\n<p>Principalmente para im\u00f3veis tributados na capital de S\u00e3o Paulo, tanto para ITBI como ITCMD, existem teses consolidadas de ilegalidade de cobran\u00e7a destes tributos com base no valor de refer\u00eancia fixado unilateralmente pela PMSP.<\/p><p><br><\/p>\n<p>Tamb\u00e9m atuamos com teses de recupera\u00e7\u00e3o tribut\u00e1ria. Acreditamos que existam atualmente mais de 70 teses tribut\u00e1rias decididas em nossos tribunais e que podem ser utilizadas para redu\u00e7\u00e3o e\/ou recupera\u00e7\u00e3o de impostos no Brasil.<\/p><p><br><\/p>\n<p>Atuamos igualmente na defesa de empresas que s\u00e3o acionadas em execu\u00e7\u00f5es fiscais nas esferas municipal, estadual e federal. Assessoramos e representamos clientes pessoas f\u00edsicas ou jur\u00eddicas em autua\u00e7\u00f5es fiscais nas 3 esferas tanto administrativa como judicialmente, inclusive na realiza\u00e7\u00e3o de parcelamentos, obten\u00e7\u00f5es de isen\u00e7\u00f5es e etc.<\/p><p><br><\/p>\n<p>Geralmente este trabalho que exige acompanhamento constante, faz parte dos servi\u00e7os de assessoria jur\u00eddica de nosso escrit\u00f3rio. Entre em contato agora mesmo e agende uma consulta presencial ou virtual conosco.<\/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-80a9807 elementor-align-left animated-slow elementor-invisible elementor-widget elementor-widget-button\" data-id=\"80a9807\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInLeft&quot;,&quot;_animation_delay&quot;:400}\" 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-lg\" href=\"#\">\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\">ENTRE EM CONTATO  CONOSCO<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-572e0cf6 e-flex e-con-boxed e-con e-parent\" data-id=\"572e0cf6\" data-element_type=\"container\" data-e-type=\"container\" id=\"contato\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7d0b1e0d e-con-full e-flex e-con e-child\" data-id=\"7d0b1e0d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-830ecf1 elementor-widget elementor-widget-heading\" data-id=\"830ecf1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Contato<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1081598 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1081598\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation_mobile&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"mailto:contato@motoyamaeferreira.com.br\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">contato@motoyamaeferreira.com.br<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/wa.me\/551120531731\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">(11) 2053-1731<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:+551120531731\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">(11) 2053-1731<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61542ddf elementor-widget elementor-widget-heading\" data-id=\"61542ddf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Redes sociais<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cc70c93 e-grid-align-left elementor-shape-rounded elementor-grid-0 elementor-widget elementor-widget-social-icons\" data-id=\"1cc70c93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-facebook elementor-repeater-item-6e195b0\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Facebook<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-facebook\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-twitter elementor-repeater-item-1fbb242\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Twitter<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-twitter\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-instagram elementor-repeater-item-b6109e5\" href=\"https:\/\/www.instagram.com\/motoyamaeferreira\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Instagram<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-instagram\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon elementor-social-icon-linkedin elementor-repeater-item-c311d5e\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-screen-only\">Linkedin<\/span>\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin\"><\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7687cc08 elementor-widget elementor-widget-heading\" data-id=\"7687cc08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Endere\u00e7o<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-110b8e55 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"110b8e55\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation_mobile&quot;:&quot;fadeInLeft&quot;}\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-map-marker-alt\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">R. Francisco Rodrigues Seckler, 727 - Vila Taquari, S\u00e3o Paulo - SP, 08230-020<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-38d89569 e-con-full e-flex e-con e-child\" data-id=\"38d89569\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15f50add elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"15f50add\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;_animation_mobile&quot;:&quot;fadeInUp&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"New Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"146\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"15f50add\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nome completo\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Digite seu e-mail\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_f816c75 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_f816c75\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_f816c75]\" id=\"form-field-field_f816c75\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Digite seu telefone\" required=\"required\" aria-required=\"true\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-field_8771cd3 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_8771cd3\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u00c1rea\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before \">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-caret-down\"><\/i>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[field_8771cd3]\" id=\"form-field-field_8771cd3\" class=\"elementor-field-textual elementor-size-sm\" required=\"required\" aria-required=\"true\">\n\t\t\t\t\t\t\t\t\t<option value=\"Selecione a \u00e1rea que deseja contato\">Selecione a \u00e1rea que deseja contato<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Direito Empresarial e Societ\u00e1rio\">Direito Empresarial e Societ\u00e1rio<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Sucess\u00f5es\">Sucess\u00f5es<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Direito Imobili\u00e1rio\">Direito Imobili\u00e1rio<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Direito Condominial\">Direito Condominial<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Direito Civil e Fam\u00edlia\">Direito Civil e Fam\u00edlia<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"\"><\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tMessage\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-sm\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"4\" placeholder=\"Mensagem\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button type=\"submit\" class=\"elementor-button elementor-size-sm\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\" elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">ENVIAR<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-451ff046 e-con-full e-flex e-con e-parent\" data-id=\"451ff046\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-66c94d96 elementor-widget elementor-widget-google_maps\" data-id=\"66c94d96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Motoyama%20e%20Ferreira%20Sociedade%20de%20Advogados&#038;t=m&#038;z=15&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Motoyama e Ferreira Sociedade de Advogados\"\n\t\t\t\t\taria-label=\"Motoyama e Ferreira Sociedade de Advogados\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ca37258 e-flex e-con-boxed e-con e-parent\" data-id=\"5ca37258\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3842b25b elementor-widget elementor-widget-text-editor\" data-id=\"3842b25b\" data-element_type=\"widget\" data-e-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 style=\"text-align: center;\">Copyright 2024. Todos os Direitos Reservados. Motoyama &amp; Ferreira Sociedade de Advocacia. Desenvolvido por <a href=\"https:\/\/www.mrgdigital.com.br\">MRG Digital<\/a><\/p>\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Direito tribut\u00e1rio ENTRE EM CONTATO CONOSCO Atua\u00e7\u00e3o Na \u00e1rea tribut\u00e1ria, nosso escrit\u00f3rio atua especificamente na \u00e1rea de repeti\u00e7\u00e3o de ind\u00e9bitos e recupera\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios, nas \u00e1reas de IPTU e ITCMD. Principalmente para im\u00f3veis tributados na capital de S\u00e3o Paulo, tanto para ITBI como ITCMD, existem teses consolidadas de ilegalidade de cobran\u00e7a destes tributos com&hellip; <a class=\"more-link\" href=\"https:\/\/motoyamaeferreira.com.br\/index.php\/direito-tributario\/\">Continuar lendo <span class=\"screen-reader-text\">Direito Tribut\u00e1rio<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"footnotes":""},"class_list":["post-146","page","type-page","status-publish","hentry","entry"],"_links":{"self":[{"href":"https:\/\/motoyamaeferreira.com.br\/index.php\/wp-json\/wp\/v2\/pages\/146","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/motoyamaeferreira.com.br\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/motoyamaeferreira.com.br\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/motoyamaeferreira.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/motoyamaeferreira.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=146"}],"version-history":[{"count":16,"href":"https:\/\/motoyamaeferreira.com.br\/index.php\/wp-json\/wp\/v2\/pages\/146\/revisions"}],"predecessor-version":[{"id":432,"href":"https:\/\/motoyamaeferreira.com.br\/index.php\/wp-json\/wp\/v2\/pages\/146\/revisions\/432"}],"wp:attachment":[{"href":"https:\/\/motoyamaeferreira.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}