Deprecated : Constant E_STRICT is deprecated in /home/u614679239/domains/alvesmeira.com.br/public_html/system/core/Exceptions.php on line 75
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_URI::$config is deprecated
Filename: core/URI.php
Line Number: 101
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Router::$uri is deprecated
Filename: core/Router.php
Line Number: 127
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$benchmark is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$hooks is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$config is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$log is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$utf8 is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$uri is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$exceptions is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$router is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$output is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$security is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$input is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$lang is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$load is deprecated
Filename: core/Controller.php
Line Number: 78
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$db is deprecated
Filename: core/Loader.php
Line Number: 390
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_mysqli_driver::$failover is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$grocery_crud is deprecated
Filename: core/Loader.php
Line Number: 1277
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$template is deprecated
Filename: core/Loader.php
Line Number: 1277
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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 $name): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_database_driver.php
Line Number: 129
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_database_driver::close() should either be compatible with SessionHandlerInterface::close(): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_database_driver.php
Line Number: 278
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_database_driver::read($session_id) should either be compatible with SessionHandlerInterface::read(string $id): string|false, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_database_driver.php
Line Number: 149
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_database_driver::write($session_id, $session_data) should either be compatible with SessionHandlerInterface::write(string $id, string $data): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_database_driver.php
Line Number: 206
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_database_driver::destroy($session_id) should either be compatible with SessionHandlerInterface::destroy(string $id): bool, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice
Filename: drivers/Session_database_driver.php
Line Number: 295
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Return type of CI_Session_database_driver::gc($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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$email is deprecated
Filename: core/Loader.php
Line Number: 1277
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$store_salt is deprecated
Filename: models/Ion_auth_model.php
Line Number: 185
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$join is deprecated
Filename: models/Ion_auth_model.php
Line Number: 187
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$default_rounds is deprecated
Filename: models/Ion_auth_model.php
Line Number: 191
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$min_rounds is deprecated
Filename: models/Ion_auth_model.php
Line Number: 193
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$message_start_delimiter is deprecated
Filename: models/Ion_auth_model.php
Line Number: 222
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Ion_auth_model::$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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$bcrypt is deprecated
Filename: core/Loader.php
Line Number: 1277
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/models/Ion_auth_model.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Ion_auth.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$ion_auth is deprecated
Filename: core/Loader.php
Line Number: 1277
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$pagination is deprecated
Filename: core/Loader.php
Line Number: 1277
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$menu is deprecated
Filename: core/Loader.php
Line Number: 1277
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Noticia::$noticia is deprecated
Filename: core/Loader.php
Line Number: 353
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Template::$CI is deprecated
Filename: libraries/Template.php
Line Number: 13
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$benchmark is deprecated
Filename: core/Loader.php
Line Number: 925
Backtrace:
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/libraries/Template.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
File: /home/u614679239/domains/alvesmeira.com.br/public_html/index.php
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
File: /home/u614679239/domains/alvesmeira.com.br/public_html/application/controllers/Noticia.php
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Alves & Meira Costa Advogados
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STF confirma não incidência de ICMS no deslocamento de mercadorias entre estabelecimentos do mesmo contribuinte
Por unanimidade, o Plenário do Supremo Tribunal Federal (STF) declarou a inconstitucionalidade de dispositivos da Lei Complementar 87/1996 (Lei Kandir) que preveem a ocorrência de fato gerador do Imposto sobre Circulação de Mercadorias e Serviços (ICMS) na transferência interestadual de mercadorias entre estabelecimentos de um mesmo contribuinte.
A decisão se deu em sessão virtual finalizada em 16/4 no julgamento da Ação Declaratória de Constitucionalidade (ADC) 49, na qual o governo do Rio Grande do Norte buscava a validação da cobrança.
Controvérsia judicial
Em seu voto, o relator, ministro Edson Fachin, verificou que estão cumpridas as exigências legais para o processamento da ADC, especialmente a demonstração de existência de controvérsia judicial relevante. "Conforme demonstrado pelo requerente, diversas são as decisões proferidas, tanto em Tribunais Superiores, quanto em Tribunais de Justiça, que vão de encontro àquilo disposto na Lei Complementar 87/96", verificou.
Jurisprudência
Em relação ao mérito, o ministro se pronunciou pela improcedência do pedido, apontando que a jurisprudência do STF é de que a circulação física de uma mercadoria não gera incidência do imposto, pois não há transmissão de posse ou propriedade de bens.
Ele ressaltou que o Supremo também concluiu que o deslocamento de mercadorias entre estabelecimentos do mesmo titular, por não gerar circulação jurídica, não gera obrigação tributária. A hipótese de incidência do tributo, explicou Fachin, é a operação jurídica praticada por comerciante que acarrete circulação de mercadoria e transmissão de sua titularidade ao consumidor final. "O mero deslocamento entre estabelecimentos do mesmo titular, na mesma unidade federada ou em unidades diferentes, não é fato gerador de ICMS, sendo este o entendimento consolidado nesta Corte", ressaltou.
Repercussão geral
O ministro Edson Fachin reforçou que o Plenário do STF, na análise do Recurso Extraordinário com Agravo (ARE) 1255885 (Tema 1099 da repercussão geral), em agosto do ano passado, firmou a seguinte tese: “Não incide ICMS no deslocamento de bens de um estabelecimento para outro do mesmo contribuinte localizados em estados distintos, visto não haver a transferência da titularidade ou a realização de ato de mercancia”.
Resultado
Dessa forma, o Plenário julgou a ADC improcedente, declarando a inconstitucionalidade dos artigos 11, parágrafo 3º, inciso II, 12, inciso I, no trecho “ainda que para outro estabelecimento do mesmo titular”, e 13, parágrafo 4º, da Lei Complementar 87/1996.
Fonte: AASP – 23-04-2021
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