Alves & Meira Costa Advogados

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$benchmark is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$hooks is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$config is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$log is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$utf8 is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$uri is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$exceptions is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$router is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$output is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$security is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$input is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$lang is deprecated

Filename: core/Controller.php

Line Number: 75

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$load is deprecated

Filename: core/Controller.php

Line Number: 78

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$db is deprecated

Filename: core/Loader.php

Line Number: 390

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_DB_mysqli_driver::$failover is deprecated

Filename: database/DB_driver.php

Line Number: 371

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$form_validation is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Grocery_CRUD.php
Line: 5444
Function: library

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$grocery_crud is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$template is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::open($save_path, $name) should either be compatible with SessionHandlerInterface::open(string $path, string $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 129

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 278

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 149

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 206

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 295

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Return type of CI_Session_database_driver::gc($maxlifetime) should either be compatible with SessionHandlerInterface::gc(int $max_lifetime): int|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice

Filename: drivers/Session_database_driver.php

Line Number: 333

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 284

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_cookie_params(): Session cookie parameters cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 291

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 316

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 317

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 318

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 319

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: ini_set(): Session ini settings cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 377

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_set_save_handler(): Session save handler cannot be changed after headers have already been sent

Filename: Session/Session.php

Line Number: 110

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: session_start(): Session cannot be started after headers have already been sent

Filename: Session/Session.php

Line Number: 143

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$session is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$email is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 65
Function: library

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$identity_column is deprecated

Filename: models/Ion_auth_model.php

Line Number: 184

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 184
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$store_salt is deprecated

Filename: models/Ion_auth_model.php

Line Number: 185

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 185
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$salt_length is deprecated

Filename: models/Ion_auth_model.php

Line Number: 186

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 186
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$join is deprecated

Filename: models/Ion_auth_model.php

Line Number: 187

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 187
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$hash_method is deprecated

Filename: models/Ion_auth_model.php

Line Number: 190

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 190
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$default_rounds is deprecated

Filename: models/Ion_auth_model.php

Line Number: 191

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 191
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$random_rounds is deprecated

Filename: models/Ion_auth_model.php

Line Number: 192

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 192
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$min_rounds is deprecated

Filename: models/Ion_auth_model.php

Line Number: 193

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 193
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$max_rounds is deprecated

Filename: models/Ion_auth_model.php

Line Number: 194

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 194
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$message_start_delimiter is deprecated

Filename: models/Ion_auth_model.php

Line Number: 222

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 222
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Ion_auth_model::$message_end_delimiter is deprecated

Filename: models/Ion_auth_model.php

Line Number: 223

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 223
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$bcrypt is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
Line: 245
Function: library

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$ion_auth_model is deprecated

Filename: core/Loader.php

Line Number: 353

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
Line: 71
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$ion_auth is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$pagination is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$menu is deprecated

Filename: core/Loader.php

Line Number: 1277

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 6
Function: __construct

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Noticia::$noticia is deprecated

Filename: core/Loader.php

Line Number: 353

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 7
Function: model

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property Template::$CI is deprecated

Filename: libraries/Template.php

Line Number: 13

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 13
Function: _error_handler

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$benchmark is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$hooks is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$config is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$log is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$utf8 is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$uri is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$exceptions is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$router is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$output is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$security is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$input is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$lang is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$load is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$db is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$form_validation is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$grocery_crud is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$template is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$session is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$email is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$bcrypt is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$ion_auth_model is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$ion_auth is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$pagination is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$menu is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: 8192

Message: Creation of dynamic property CI_Loader::$noticia is deprecated

Filename: core/Loader.php

Line Number: 925

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 14
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

A PHP Error was encountered

Severity: Warning

Message: Cannot modify header information - headers already sent by (output started at /home/u614679239/domains/alvesmeira.com.br/public_html/system/core/Exceptions.php:271)

Filename: template/home.php

Line Number: 1

Backtrace:

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/views/template/home.php
Line: 1
Function: header

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
Line: 15
Function: view

File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
Line: 34
Function: load

File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
Line: 315
Function: require_once

Voltar

STJ libera permuta imobiliária de tributação

As incorporadoras imobiliárias têm comemorado o resultado de um recente julgamento do Superior Tribunal de Justiça (STJ) que afastou a tributação da permuta de imóveis. A decisão é relevante para o mercado, pois se trata de uma prática comum. É o caso, por exemplo, da troca do terreno onde o prédio será construído por futuras unidades do empreendimento.

Apesar de ser uma decisão de turma, advogados da área afirmam que o julgamento servirá de fundamento para incorporadoras, do lucro presumido, questionarem no Judiciário a cobrança, assim como pedir a devolução do que já pagaram nos últimos cinco anos.

Para Guilherme Gregori, diretor da Incorporadora Paes & Gregori, a decisão oferece mais segurança. Segundo ele, o entendimento é um alento ao mercado que usou com frequência a permuta nos últimos anos de crise econômica. "A permuta foi a forma mais comum de atuar nos últimos cinco anos. Em tempos de crise, as incorporadoras não tiveram caixa para fazer seus empreendimentos imobiliários", acrescenta o advogado da área imobiliária, Luís Rodrigo Almeida, sócio do Viseu Advogados.

Hoje, quando realiza uma transação dessa natureza, a Receita cobra da empresa quatro tributos (Imposto de Renda, CSLL, PIS e Cofins) que correspondem juntos a um percentual efetivo de 6,73%. Já companhias que estão no lucro real não recolhem esses tributos. A Instrução Normativa nº 107, de 1988, as libera da obrigação.

No processo analisado pelo STJ, a Frechal Construções e Incorporações pede a restituição do que pagou de tributos nas permutas de três empreendimentos imobiliários. Os ministros da 2ª Turma entenderam no processo (Resp 1.733.560/SC) que não houve a comprovação de lucro da empresa com a operação, que não poderia ser equiparada à compra e venda.

A posição da Receita Federal sobre o tema foi reafirmada na Solução de Consulta Cosit nº 339, publicada neste mês. Para o órgão, "o valor do imóvel recebido em permuta compõe sua receita bruta e é tributado no período de apuração do recebimento deste". O Fisco entende que o artigo 535 do Código Civil equipara a troca de imóveis à operação de compra e venda.

A União recorreu ao STJ após perder a disputa no Tribunal Regional Federal (TRF) da 4ª Região (sul do país). A Corte estabeleceu que a operação de permuta envolvendo unidades imobiliárias não representa aumento de faturamento, renda ou lucro. Tratando-se de mera substituição de ativos.

O relator no STJ, ministro Herman Benjamin, ressaltou que o TRF da 4ª região interpretou corretamente o artigo 533 do Código Civil, "porquanto o contrato de troca ou permuta não deverá ser equiparado na esfera tributária ao contrato de compra e venda, pois não haverá, na maioria das vezes, auferimento de receita, faturamento ou lucro na troca".

A advogada da Frechal Construções e Empreendimentos no processo, Kátia Waterkemper Machado, do Hess & Arend Advogados, afirma que o bem permutado não representa um acréscimo patrimonial para a empresa e não poderia ser tributado. "Se fosse tributada, a empresa seria tributada duas vezes: uma na permuta e depois na venda das unidades construídas", diz.

Segundo ela, outras companhias têm conseguido anular as autuações. Em outro processo assessorado por Kátia, por exemplo, uma empresa de engenharia obteve decisão favorável também no STJ. (Resp 1481777).

De acordo com Matheus Bueno de Oliveira, sócio tributário do PVG Advogados, a Receita Federal trata a permuta como faturamento das empresas, mesmo quando não há a chamada torna (pagamento em dinheiro, além da troca por unidades). Além das operações imobiliárias, o advogado acredita que a decisão poderá ser um precedente para outros setores que usam a permuta em seus negócios. "Acho difícil a procuradoria levar o tema ao Supremo", diz.

De acordo com o advogado Luís Rodrigo Almeida, para viabilizar as operações de permuta é assinado um contrato de compra e venda e, no mesmo ato, a escritura de confissão de dívida e promessa de dação em pagamento. Depois disso, os impostos são cobrados. Segundo ele, as duas certidões caracterizam a permuta.

"Como as empresas são obrigadas a estar com todas as certidões em dia para lançar o empreendimento, entre elas a Certidão Negativa de Débitos (CND), na dúvida fazem o pagamento", diz

Em um decisão recente e também favorável ao contribuinte (Resp 1.710.891/SC), o ministro Sérgio Kukina decidiu de forma monocrática não conhecer o recurso da Fazenda Nacional contra decisão do TRF da 4 ª Região. O caso envolve a Lowes do Brasil. O ministro entendeu que o STJ estaria impedido de analisar o mérito por questões processuais. Os advogados da Lowes do Brasil não foram localizados.

Procurada pelo Valor, a Procuradoria-Geral da Fazenda Nacional (PGFN) informou por nota que, ao seu ver, o processo, "não traduz um precedente – uma tese geral e abstrata – extensível a outros contextos. Não somente porque o ministro Herman Benjamin indicou em seu voto-condutor circunstâncias ressaltadas pelo juízo de Blumenau e pelos desembargadores do TRF-4, como também porque não é possível afirmar que nenhuma permuta gere ganho de capital".

A Procuradoria ainda ressaltou que a maior parte das empresas opta pelo regime de tributação com base no lucro presumido. "De modo que o lucro, sendo presumido, não depende de existir ou não resultado positivo (diferença de valor) entre os bens permutados". Para a procuradoria, "ao fazer essa opção, a pessoa jurídica assume que os tributos por ela devidos não serão diretamente relacionados ao seu lucro ou à sua disponibilidade financeira, mas sim à receita bruta auferida por suas atividades, inclusive aquelas em que o pagamento é feito em outros bens, não em dinheiro, como ocorre nas permutas".

Adriana Aguiar - São Paulo

Voltar