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 decide que IR e CSLL não incidem sobre a Selic na devolução de tributos pagos indevidamente
O Supremo Tribunal Federal (STF) decidiu que o Imposto de Renda Pessoa Jurídica (IRPJ) e a Contribuição Social sobre o Lucro Líquido (CSLL) não incidem sobre a taxa Selic recebida pelo contribuinte na devolução de tributos pagos indevidamente (repetição de indébito). Segundo a decisão, unânime, a Selic constitui indenização pelo atraso no pagamento da dívida, e não acréscimo patrimonial. Acréscimos patrimoniais No Recurso Extraordinário (RE) 1063187, com repercussão geral reconhecida (Tema 962), a União questionava decisão do Tribunal Regional Federal da 4ª Região (TRF-4) que havia afastado a incidência do IRPJ e da CSLL sobre a taxa Selic recebida por uma fundição sediada em Blumenau (SC) na repetição de indébito. O TRF-4 declarou a inconstitucionalidade de dispositivos da Lei 7.713/1988 (artigo 3º, parágrafo 1º), do Decreto-Lei 1.598/1977 (artigo 17) e do Código Tributário Nacional (Lei 5.172/1966, artigo 43, inciso II e parágrafo 1º), com o entendimento de que os juros de mora legais não representam riqueza nova para o credor, pois têm por finalidade apenas reparar as perdas sofridas. O argumento da União era de que a Constituição Federal não traz um conceito definido de lucro, e seu conteúdo deve ser extraído da legislação infraconstitucional, que prevê a tributação. Segundo alegou, a parcela dos juros de mora tem natureza de lucros cessantes e é, portanto, tributável. Indenização O colegiado acompanhou o voto do relator, ministro Dias Toffoli, pelo desprovimento do recurso. Na sua avaliação, o IR e a CSLL podem incidir sobre valores relativos a lucros cessantes (que substituem o acréscimo patrimonial que deixou de ser auferido em razão de um ilícito), mas não sobre danos emergentes, que não acrescentam patrimônio. Para o ministro, a taxa Selic, que compreende juros de mora e correção monetária, não constitui acréscimo patrimonial, mas apenas indenização pelo atraso no pagamento da dívida. Assim, a seu ver, os juros de mora abrangidos pela taxa estão fora do campo de incidência do imposto de renda e da CSLL. Toffoli acrescentou que os juros de mora legais visam, no seu entendimento, recompor, de modo estimado, os gastos a mais que o credor precisa suportar em razão do atraso no pagamento da verba a que tinha direito. É o caso, por exemplo, dos juros decorrentes da obtenção de créditos ou relativos ao prolongamento do tempo de utilização de linhas de créditos e multas, que se traduzem em efetiva perda patrimonial. Ressalvas Os ministros Gilmar Mendes e Nunes Marques acompanharam o relator, com ressalvas. Na avaliação dos ministros, a matéria é infraconstitucional e já foi analisada pelo Superior Tribunal de Justiça (STJ). Tese A tese de repercussão geral aprovada foi a seguinte: “É inconstitucional a incidência do IRPJ e da CSLL sobre os valores atinentes à taxa Selic recebidos em razão de repetição de indébito tributário.”
Fonte: AASP
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