{"id":1615,"date":"2022-03-28T09:07:25","date_gmt":"2022-03-28T12:07:25","guid":{"rendered":"http:\/\/cblm.com.br\/?page_id=1615"},"modified":"2022-05-06T11:04:31","modified_gmt":"2022-05-06T14:04:31","slug":"luiz-carlos-junqueira-franco-filho","status":"publish","type":"page","link":"https:\/\/cblm.com.br\/en\/luiz-carlos-junqueira-franco-filho\/","title":{"rendered":"Luiz Carlos Junqueira"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1615\" class=\"elementor elementor-1615\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-76fc754e elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"76fc754e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\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-20caf4fa\" data-id=\"20caf4fa\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\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-3ffab361 elementor-widget elementor-widget-heading\" data-id=\"3ffab361\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Luiz Carlos Junqueira<\/h1>\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-4255c3b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4255c3b2\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-67ed3e92\" data-id=\"67ed3e92\" 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-7fe93af3 elementor-widget elementor-widget-text-editor\" data-id=\"7fe93af3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Com mais de 20 anos de dedica\u00e7\u00e3o exclusiva ao direito tribut\u00e1rio, <strong>Luiz Carlos Junqueira Franco Filho<\/strong> concentra sua atua\u00e7\u00e3o em consultoria e contencioso tribut\u00e1rio.<\/p><p>Acompanhou de perto todas as altera\u00e7\u00f5es da legisla\u00e7\u00e3o tribut\u00e1ria e julgamentos relevantes sobre a mat\u00e9ria nas \u00faltimas tr\u00eas d\u00e9cadas. Come\u00e7ando pela participa\u00e7\u00e3o do processo de privatiza\u00e7\u00e3o do setor el\u00e9trico e no contencioso administrativo de empresas rec\u00e9m-privatizadas. Especializado em tributos indiretos, \u00e9 requisitado em diversas quest\u00f5es relativas a substitui\u00e7\u00e3o e antecipa\u00e7\u00e3o tribut\u00e1rias, benef\u00edcios fiscais, conflitos de compet\u00eancia e obriga\u00e7\u00f5es tribut\u00e1rias de \u00e1reas reguladas, como energia el\u00e9trica e telecomunica\u00e7\u00f5es. Sua atua\u00e7\u00e3o abrange diversos setores da economia, com destaque para bens de capital e com\u00e9rcio varejista.<\/p><p>Luiz Carlos \u00e9 reconhecido por empregar seu conhecimento te\u00f3rico do direito tribut\u00e1rio no desenvolvimento de teses e defesas de casos de alta complexidade, trazendo excelentes resultados a seus clientes. Especificamente em rela\u00e7\u00e3o ao contencioso administrativo, atua em tribunais administrativos de diversas Unidades da Federa\u00e7\u00e3o, desenvolvendo parcerias para lidar com quest\u00f5es tribut\u00e1rias locais em todo o Brasil.<\/p><p>Al\u00e9m da atua\u00e7\u00e3o na \u00e1rea tribut\u00e1ria, realiza trabalho volunt\u00e1rio na \u00e1rea de inclus\u00e3o de pessoas com defici\u00eancia intelectual, como consultor de entidades sem fins lucrativos e formulador de pol\u00edticas de inclus\u00e3o para uma associa\u00e7\u00e3o esportiva em S\u00e3o Paulo.<\/p><p>Luiz Carlos Junqueira Franco Filho \u00e9 graduado pela Faculdade de Direito da Universidade de S\u00e3o Paulo (USP), especialista em direito tribut\u00e1rio pela Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo (PUC\/SP) e membro do Instituto Brasileiro de Direito Tribut\u00e1rio (IBDT). Foi membro da comiss\u00e3o de exame de ordem da <abbr title=\"Ordem dos Advogados do Brasil\">OAB\/SP<\/abbr>\u00a0entre 2008 e 2011, da comiss\u00e3o de defesa dos direitos das pessoas com autismo da subse\u00e7\u00e3o de Santo Amaro da OAB\/SP de 2019 a 2021 e professor de legisla\u00e7\u00e3o tribut\u00e1ria em cursos de p\u00f3s-gradua\u00e7\u00e3o de economia e finan\u00e7as. Possui diversos artigos publicados em revistas e sites especializados.<\/p>\t\t\t\t\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-top-column elementor-element elementor-element-7b411db\" data-id=\"7b411db\" 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-15810105 elementor-widget elementor-widget-image\" data-id=\"15810105\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"400\" height=\"600\" src=\"https:\/\/cblm.com.br\/wp-content\/uploads\/luiz-carlos-junqueira-franco-filho-cblm-advogados.webp\" class=\"attachment-medium_large size-medium_large wp-image-1631\" alt=\"Luiz Carlos Junqueira Franco Filho, s\u00f3cio do escrit\u00f3rio de direito tribut\u00e1rio CBLM Advogados\" srcset=\"https:\/\/cblm.com.br\/wp-content\/uploads\/luiz-carlos-junqueira-franco-filho-cblm-advogados.webp 400w, https:\/\/cblm.com.br\/wp-content\/uploads\/luiz-carlos-junqueira-franco-filho-cblm-advogados-200x300.webp 200w, https:\/\/cblm.com.br\/wp-content\/uploads\/luiz-carlos-junqueira-franco-filho-cblm-advogados-8x12.webp 8w, https:\/\/cblm.com.br\/wp-content\/uploads\/elementor\/thumbs\/luiz-carlos-junqueira-franco-filho-cblm-advogados-pmjlf00qriar38sfiumbg8s981tekikh7f0zks75p0.webp 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" title=\"\">\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85a9a1c elementor-widget elementor-widget-heading\" data-id=\"85a9a1c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Luiz Carlos Junqueira Franco Filho<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e2600ce elementor-align-left elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2e2600ce\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\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=\"https:\/\/wa.me\/5511999837844\" target=\"_blank\" rel=\"noopener\">\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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Whatsapp<\/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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-phone-alt\" viewbox=\"0 0 512 512\" 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47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">luiz@cblm.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:\/\/www.linkedin.com\/in\/luiz-carlos-junqueira-franco-filho-4996a55b\/\" target=\"_blank\" rel=\"noopener\">\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<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin-in\" viewbox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M100.28 448H7.4V148.9h92.88zM53.79 108.1C24.09 108.1 0 83.5 0 53.8a53.79 53.79 0 0 1 107.58 0c0 29.7-24.1 54.3-53.79 54.3zM447.9 448h-92.68V302.4c0-34.7-.7-79.2-48.29-79.2-48.29 0-55.69 37.7-55.69 76.7V448h-92.78V148.9h89.08v40.8h1.3c12.4-23.5 42.69-48.3 87.88-48.3 94 0 111.28 61.9 111.28 142.3V448z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Linkedin<\/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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-globe-americas\" viewbox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 8C111.03 8 0 119.03 0 256s111.03 248 248 248 248-111.03 248-248S384.97 8 248 8zm82.29 357.6c-3.9 3.88-7.99 7.95-11.31 11.28-2.99 3-5.1 6.7-6.17 10.71-1.51 5.66-2.73 11.38-4.77 16.87l-17.39 46.85c-13.76 3-28 4.69-42.65 4.69v-27.38c1.69-12.62-7.64-36.26-22.63-51.25-6-6-9.37-14.14-9.37-22.63v-32.01c0-11.64-6.27-22.34-16.46-27.97-14.37-7.95-34.81-19.06-48.81-26.11-11.48-5.78-22.1-13.14-31.65-21.75l-.8-.72a114.792 114.792 0 0 1-18.06-20.74c-9.38-13.77-24.66-36.42-34.59-51.14 20.47-45.5 57.36-82.04 103.2-101.89l24.01 12.01C203.48 89.74 216 82.01 216 70.11v-11.3c7.99-1.29 16.12-2.11 24.39-2.42l28.3 28.3c6.25 6.25 6.25 16.38 0 22.63L264 112l-10.34 10.34c-3.12 3.12-3.12 8.19 0 11.31l4.69 4.69c3.12 3.12 3.12 8.19 0 11.31l-8 8a8.008 8.008 0 0 1-5.66 2.34h-8.99c-2.08 0-4.08.81-5.58 2.27l-9.92 9.65a8.008 8.008 0 0 0-1.58 9.31l15.59 31.19c2.66 5.32-1.21 11.58-7.15 11.58h-5.64c-1.93 0-3.79-.7-5.24-1.96l-9.28-8.06a16.017 16.017 0 0 0-15.55-3.1l-31.17 10.39a11.95 11.95 0 0 0-8.17 11.34c0 4.53 2.56 8.66 6.61 10.69l11.08 5.54c9.41 4.71 19.79 7.16 30.31 7.16s22.59 27.29 32 32h66.75c8.49 0 16.62 3.37 22.63 9.37l13.69 13.69a30.503 30.503 0 0 1 8.93 21.57 46.536 46.536 0 0 1-13.72 32.98zM417 274.25c-5.79-1.45-10.84-5-14.15-9.97l-17.98-26.97a23.97 23.97 0 0 1 0-26.62l19.59-29.38c2.32-3.47 5.5-6.29 9.24-8.15l12.98-6.49C440.2 193.59 448 223.87 448 256c0 8.67-.74 17.16-1.82 25.54L417 274.25z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Portugu\u00eas, Ingl\u00eas, Alem\u00e3o<\/span>\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-id-badge\" viewbox=\"0 0 384 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M336 0H48C21.5 0 0 21.5 0 48v416c0 26.5 21.5 48 48 48h288c26.5 0 48-21.5 48-48V48c0-26.5-21.5-48-48-48zm0 464H48V48h288v416zM144 112h96c8.8 0 16-7.2 16-16s-7.2-16-16-16h-96c-8.8 0-16 7.2-16 16s7.2 16 16 16zm48 176c35.3 0 64-28.7 64-64s-28.7-64-64-64-64 28.7-64 64 28.7 64 64 64zm-89.6 128h179.2c12.4 0 22.4-8.6 22.4-19.2v-19.2c0-31.8-30.1-57.6-67.2-57.6-10.8 0-18.7 8-44.8 8-26.9 0-33.4-8-44.8-8-37.1 0-67.2 25.8-67.2 57.6v19.2c0 10.6 10 19.2 22.4 19.2z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">OAB\/SP 153.255<\/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\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-30b510ba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30b510ba\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6dc8bf47\" data-id=\"6dc8bf47\" 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-63797d0 elementor-widget elementor-widget-heading\" data-id=\"63797d0\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Academic background<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7377d4cf elementor-widget elementor-widget-heading\" data-id=\"7377d4cf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Catholic Pontifical University of S\u00e3o Paulo (PUC\/SP)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4cc24a elementor-widget elementor-widget-text-editor\" data-id=\"a4cc24a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-family: var( --e-global-typography-text-font-family ), Oxygen, Sans-serif; font-size: 1rem; font-weight: var( --e-global-typography-text-font-weight );\">P\u00f3s-gradua\u00e7\u00e3o em Direito Tribut\u00e1rio, 2003<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17a6d16 elementor-widget elementor-widget-heading\" data-id=\"17a6d16\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Universidade de S\u00e3o Paulo (USP)<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-68bb037 elementor-widget elementor-widget-text-editor\" data-id=\"68bb037\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Bacharelado em direito, 1996<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a275f2 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7a275f2\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a6a847 elementor-widget elementor-widget-heading\" data-id=\"7a6a847\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Associations<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f524f82 elementor-widget elementor-widget-heading\" data-id=\"f524f82\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">IBDT - Brazilian Institute of Tax Law<\/h5>\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-top-column elementor-element elementor-element-e54616e\" data-id=\"e54616e\" 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-e876766 elementor-widget elementor-widget-heading\" data-id=\"e876766\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Publications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c68e397 elementor-widget elementor-widget-text-editor\" data-id=\"c68e397\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Autor e coautor de publica\u00e7\u00f5es como \u201cContornos do princ\u00edpio da n\u00e3o-cumulatividade em rela\u00e7\u00e3o ao ICMS\u201d (<a href=\"https:\/\/revista.ibdt.org.br\/index.php\/RDTA\/article\/view\/1735\" target=\"_blank\" rel=\"noopener\">Revista Direito Tribut\u00e1rio Atual v. 18<\/a>), \u201cCobran\u00e7a do ICMS no com\u00e9rcio virtual requer esfor\u00e7os\u201d em parceria com <a href=\"http:\/\/cblm.com.br\/en\/claudia-maluf\/\">Claudia Maluf<\/a> (<a href=\"https:\/\/www.conjur.com.br\/2011-fev-26\/cobranca-icms-comercio-virtual-requer-esforcos-estados\" target=\"_blank\" rel=\"noopener\">Consultor Jur\u00eddico<\/a>), \u201cNotas sobre a incid\u00eancia de ICMS nas aquisi\u00e7\u00f5es e entradas de mercadorias sujeitas a benef\u00edcios fiscais em seus estados de origem\u201d (<a href=\"http:\/\/artigoscheckpoint.thomsonreuters.com.br\/a\/637x\/notas-sobre-a-nova-exigencia-de-icms-nas-aquisicoes-e-entradas-de-mercadorias-sujeitas-a-beneficios-fiscais-em-seus-estados-de-origem-luiz-carlos-junqueira-franco-filho\" target=\"_blank\" rel=\"noopener\">Thomson Reuters<\/a>),\u00a0 &#8220;Exig\u00eancia de conv\u00eanios como requisito de validade para benef\u00edcios fiscais de ICMS fora do espectro da guerra fiscal &#8211; An\u00e1lise cr\u00edtica dos ac\u00f3rd\u00e3os do STF nas ADIs 429 e 4276&#8221; (<a href=\"http:\/\/www.decisoes.com.br\/v29\/index.php?fuseaction=home.mostra_artigos_boletins&amp;id_conteudo=4268&amp;PHPSESSID=10b4dom1uiiguck4u1cq7rss17\" target=\"_blank\" rel=\"noopener\">Portal Decis\u00f5es<\/a>) e outros artigos de assuntos tribut\u00e1rios publicados em ve\u00edculos de destaque incluindo <a href=\"https:\/\/www.migalhas.com.br\/autor\/luiz-carlos-junqueira-franco-filho\" target=\"_blank\" rel=\"noopener\">Migalhas<\/a>, Jota, Valor Econ\u00f4mico etc.<\/p>\t\t\t\t\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-bea55f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bea55f2\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a385cfd\" data-id=\"a385cfd\" 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-b8388b4 elementor-widget elementor-widget-heading\" data-id=\"b8388b4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Awards and recognitions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8a2ec72 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8a2ec72\" 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-inner-column elementor-element elementor-element-561c46c\" data-id=\"561c46c\" 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-5993030 elementor-position-left elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"5993030\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"1188\" height=\"240\" src=\"https:\/\/cblm.com.br\/wp-content\/uploads\/best-lawyers.webp\" class=\"attachment-full size-full wp-image-1632\" alt=\"Best Lawyers\" title=\"\" srcset=\"https:\/\/cblm.com.br\/wp-content\/uploads\/best-lawyers.webp 1188w, https:\/\/cblm.com.br\/wp-content\/uploads\/best-lawyers-300x61.webp 300w, https:\/\/cblm.com.br\/wp-content\/uploads\/best-lawyers-1024x207.webp 1024w, https:\/\/cblm.com.br\/wp-content\/uploads\/best-lawyers-768x155.webp 768w, https:\/\/cblm.com.br\/wp-content\/uploads\/best-lawyers-18x4.webp 18w\" sizes=\"(max-width: 1188px) 100vw, 1188px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Best Lawyers<\/h3><p class=\"elementor-image-box-description\">Reconhecido como um dos principais advogados em Direito Tribut\u00e1rio desde 2019<\/p><\/div><\/div>\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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-22733e9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"22733e9\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e7572c1\" data-id=\"e7572c1\" 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-f31c3e6 elementor-widget elementor-widget-heading\" data-id=\"f31c3e6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Related publications<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b6f444 elementor-grid-eael-col-3 elementor-grid-tablet-eael-col-2 elementor-grid-mobile-eael-col-1 elementor-widget elementor-widget-eael-post-grid\" data-id=\"5b6f444\" data-element_type=\"widget\" data-settings=\"{&quot;eael_post_grid_columns&quot;:&quot;eael-col-3&quot;,&quot;eael_post_grid_columns_tablet&quot;:&quot;eael-col-2&quot;,&quot;eael_post_grid_columns_mobile&quot;:&quot;eael-col-1&quot;}\" data-widget_type=\"eael-post-grid.default\">\n\t\t\t\t\t<div id=\"eael-post-grid-5b6f444\" class=\"eael-post-grid-container\">\n            <div class=\"eael-post-grid eael-post-appender eael-post-appender-5b6f444 eael-post-grid-style-one\" data-layout-mode=\"masonry\"><article class=\"eael-grid-post  eael-post-grid-column eael-pg-post-1910 category-imprensa tags-cblm-advogados-cofins-pis-valor\" data-id=\"1910\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-media\"><div class=\"eael-entry-overlay fade-in\"><img decoding=\"async\" src=\"http:\/\/cblm.com.br\/wp-content\/uploads\/cblm-advogados-icone.svg\" alt=\"\u00cdcone da boutique tribut\u00e1ria CBLM Advogados\" title=\"\"><a href=\"https:\/\/cblm.com.br\/en\/restaurantes-obtem-direito-de-retirar-taxa-paga-a-aplicativos-de-entrega-do-calculo-do-pis-cofins\/\"><\/a><\/div><div class=\"eael-entry-thumbnail\">\n                <img decoding=\"async\" width=\"300\" height=\"188\" src=\"https:\/\/cblm.com.br\/wp-content\/uploads\/Post-midia-materia-no-valor-300x188.png\" class=\"attachment-medium size-medium wp-image-1911\" alt=\"\" title=\"\" srcset=\"https:\/\/cblm.com.br\/wp-content\/uploads\/Post-midia-materia-no-valor-300x188.png 300w, https:\/\/cblm.com.br\/wp-content\/uploads\/Post-midia-materia-no-valor-1024x640.png 1024w, https:\/\/cblm.com.br\/wp-content\/uploads\/Post-midia-materia-no-valor-768x480.png 768w, https:\/\/cblm.com.br\/wp-content\/uploads\/Post-midia-materia-no-valor-18x12.png 18w, https:\/\/cblm.com.br\/wp-content\/uploads\/Post-midia-materia-no-valor.png 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>Mat\u00e9ria de 15\/08\/2023 no jornal Valor Econ\u00f4mico versa sobre uma discuss\u00e3o judicial que pode representar...<\/p><a href=\"https:\/\/cblm.com.br\/en\/restaurantes-obtem-direito-de-retirar-taxa-paga-a-aplicativos-de-entrega-do-calculo-do-pis-cofins\/\" class=\"eael-post-elements-readmore-btn\">Leia mais<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post  eael-post-grid-column eael-pg-post-1898 category-reconhecimento tags-analise-advocacia-cblm-advogados\" data-id=\"1898\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-media\"><div class=\"eael-entry-overlay fade-in\"><img decoding=\"async\" src=\"http:\/\/cblm.com.br\/wp-content\/uploads\/cblm-advogados-icone.svg\" alt=\"\u00cdcone da boutique tribut\u00e1ria CBLM Advogados\" title=\"\"><a href=\"https:\/\/cblm.com.br\/en\/cblm-e-reconhecido-no-analise-advocacia-2022\/\"><\/a><\/div><div class=\"eael-entry-thumbnail\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"188\" src=\"https:\/\/cblm.com.br\/wp-content\/uploads\/CBLM_AnaliseAdvocacia2022-300x188.png\" class=\"attachment-medium size-medium wp-image-1899\" alt=\"\" title=\"\" srcset=\"https:\/\/cblm.com.br\/wp-content\/uploads\/CBLM_AnaliseAdvocacia2022-300x188.png 300w, https:\/\/cblm.com.br\/wp-content\/uploads\/CBLM_AnaliseAdvocacia2022-1024x640.png 1024w, https:\/\/cblm.com.br\/wp-content\/uploads\/CBLM_AnaliseAdvocacia2022-768x480.png 768w, https:\/\/cblm.com.br\/wp-content\/uploads\/CBLM_AnaliseAdvocacia2022-18x12.png 18w, https:\/\/cblm.com.br\/wp-content\/uploads\/CBLM_AnaliseAdvocacia2022.png 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>O An\u00e1lise Advocacia 2022 reconheceu o CBLM Advogados como um dos&nbsp;Escrit\u00f3rios Mais Admirados do Brasil.&nbsp;...<\/p><a href=\"https:\/\/cblm.com.br\/en\/cblm-e-reconhecido-no-analise-advocacia-2022\/\" class=\"eael-post-elements-readmore-btn\">Leia mais<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><article class=\"eael-grid-post  eael-post-grid-column eael-pg-post-1895 category-imprensa tags-cblm-advogados-luiz-carlos-junqueira\" data-id=\"1895\">\n        <div class=\"eael-grid-post-holder\">\n            <div class=\"eael-grid-post-holder-inner\"><div class=\"eael-entry-media\"><div class=\"eael-entry-overlay fade-in\"><img decoding=\"async\" src=\"http:\/\/cblm.com.br\/wp-content\/uploads\/cblm-advogados-icone.svg\" alt=\"\u00cdcone da boutique tribut\u00e1ria CBLM Advogados\" title=\"\"><a href=\"https:\/\/cblm.com.br\/en\/justica-garante-a-restaurantes-de-todo-o-pais-adesao-a-programa\/\"><\/a><\/div><div class=\"eael-entry-thumbnail\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"188\" src=\"https:\/\/cblm.com.br\/wp-content\/uploads\/cblm-midia-Justica-garante-a-restaurantes-de-todo-o-pais-adesao-a-programa-300x188.png\" class=\"attachment-medium size-medium wp-image-1896\" alt=\"\" title=\"\" srcset=\"https:\/\/cblm.com.br\/wp-content\/uploads\/cblm-midia-Justica-garante-a-restaurantes-de-todo-o-pais-adesao-a-programa-300x188.png 300w, https:\/\/cblm.com.br\/wp-content\/uploads\/cblm-midia-Justica-garante-a-restaurantes-de-todo-o-pais-adesao-a-programa-1024x640.png 1024w, https:\/\/cblm.com.br\/wp-content\/uploads\/cblm-midia-Justica-garante-a-restaurantes-de-todo-o-pais-adesao-a-programa-768x480.png 768w, https:\/\/cblm.com.br\/wp-content\/uploads\/cblm-midia-Justica-garante-a-restaurantes-de-todo-o-pais-adesao-a-programa-18x12.png 18w, https:\/\/cblm.com.br\/wp-content\/uploads\/cblm-midia-Justica-garante-a-restaurantes-de-todo-o-pais-adesao-a-programa.png 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\n            <\/div>\n        <\/div><div class=\"eael-entry-wrapper\"><div class=\"eael-entry-content\">\n                        <div class=\"eael-grid-post-excerpt\"><p>O s\u00f3cio,&nbsp;Luiz Carlos Junqueira Franco Filho, foi entrevistado para a mat\u00e9ria &#8220;Justi\u00e7a garante a restaurantes...<\/p><a href=\"https:\/\/cblm.com.br\/en\/justica-garante-a-restaurantes-de-todo-o-pais-adesao-a-programa\/\" class=\"eael-post-elements-readmore-btn\">Leia mais<\/a><\/div>\n                    <\/div><\/div><\/div>\n        <\/div>\n    <\/article><\/div>\n            <div class=\"clearfix\"><\/div>\n        <\/div>            <div class=\"eael-load-more-button-wrap\">\n                <button class=\"eael-load-more-button\" id=\"eael-load-more-btn-5b6f444\" data-widget-id=\"5b6f444\" data-widget=\"5b6f444\" data-page-id=\"1615\" data-template=\"{&quot;dir&quot;:&quot;lite&quot;,&quot;file_name&quot;:&quot;one.php&quot;,&quot;name&quot;:&quot;Post-Grid&quot;}\" data-class=\"Essential_Addons_Elementor\\Elements\\Post_Grid\" data-layout=\"masonry\" data-page=\"1\" data-args=\"orderby=date&amp;order=desc&amp;ignore_sticky_posts=1&amp;post_status=publish&amp;posts_per_page=3&amp;offset=0&amp;post_type=post&amp;tax_query%5B0%5D%5Btaxonomy%5D=post_tag&amp;tax_query%5B0%5D%5Bfield%5D=term_id&amp;tax_query%5B0%5D%5Bterms%5D%5B0%5D=159&amp;tax_query%5B0%5D%5Bterms%5D%5B1%5D=196&amp;tax_query%5Brelation%5D=AND\" data-max-page=\"9\">\n                    <span class=\"eael-btn-loader button__loader\"><\/span>\n                    <span class=\"eael_load_more_text\">Pr\u00f3ximas publica\u00e7\u00f5es<\/span>\n                <\/button>\n            <\/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>","protected":false},"excerpt":{"rendered":"<p>Luiz Carlos Junqueira Com mais de 20 anos de dedica\u00e7\u00e3o exclusiva ao direito tribut\u00e1rio, Luiz Carlos Junqueira Franco Filho concentra sua atua\u00e7\u00e3o em consultoria e contencioso tribut\u00e1rio. Acompanhou de perto todas as altera\u00e7\u00f5es da legisla\u00e7\u00e3o tribut\u00e1ria e julgamentos relevantes sobre a mat\u00e9ria nas \u00faltimas tr\u00eas d\u00e9cadas. Come\u00e7ando pela participa\u00e7\u00e3o do processo de privatiza\u00e7\u00e3o do setor [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1631,"parent":0,"menu_order":27,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1615","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/cblm.com.br\/en\/wp-json\/wp\/v2\/pages\/1615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cblm.com.br\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cblm.com.br\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cblm.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cblm.com.br\/en\/wp-json\/wp\/v2\/comments?post=1615"}],"version-history":[{"count":33,"href":"https:\/\/cblm.com.br\/en\/wp-json\/wp\/v2\/pages\/1615\/revisions"}],"predecessor-version":[{"id":1839,"href":"https:\/\/cblm.com.br\/en\/wp-json\/wp\/v2\/pages\/1615\/revisions\/1839"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cblm.com.br\/en\/wp-json\/wp\/v2\/media\/1631"}],"wp:attachment":[{"href":"https:\/\/cblm.com.br\/en\/wp-json\/wp\/v2\/media?parent=1615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}