{"id":807,"date":"2021-05-24T11:17:21","date_gmt":"2021-05-24T14:17:21","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/"},"modified":"2026-09-29T19:24:50","modified_gmt":"2026-09-29T22:24:50","slug":"liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/","title":{"rendered":"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es"},"content":{"rendered":"<p>Em recente decis\u00e3o (12\/05\/2021), a ju\u00edza Cristiane Farias Rodrigues dos Santos, da 09\u00aa Vara C\u00edvel Federal de S\u00e3o Paulo, concedeu medida liminar garantindo a propositura de transa\u00e7\u00e3o tribut\u00e1ria individual de d\u00e9bitos inscritos em d\u00edvida ativa, cujo valor consolidado seja igual ou inferior a R$15.000.000,00 (quinze milh\u00f5es de reais),&nbsp;&nbsp;suspendendo-se os efeitos do&nbsp;artigo 4\u00ba, \u00a71\u00ba, da Portaria PGFN n\u00b0 9.917\/2020.<\/p>\n<p>O caso envolve um Mandado de Seguran\u00e7a Coletivo impetrado pela ASSOCIA\u00c7\u00c3O BRASILEIRA DOS CONTRIBUINTES, sob a alega\u00e7\u00e3o de que o limite m\u00ednimo de R$15 milh\u00f5es para a transa\u00e7\u00e3o tribut\u00e1ria individual (modalidade de transa\u00e7\u00e3o proposta pelo pr\u00f3prio contribuinte), imposto pela Portaria&nbsp;PGFN n\u00b0 9.917\/2020,&nbsp;teria extrapolado os crit\u00e9rios legais da &#8220;Lei do Contribuinte Legal&#8221; &#8211; n\u00b0&nbsp;13.988\/2020.&nbsp;<\/p>\n<p>Para a Associa\u00e7\u00e3o, a Lei&nbsp;n\u00b0&nbsp;13.988\/2020 n\u00e3o imp\u00f5e limites quantitativos \u00e0s modalidades de transa\u00e7\u00e3o tribut\u00e1ria&nbsp;(seja por proposta individual ou por ades\u00e3o), para a cobran\u00e7a de cr\u00e9ditos inscritos na d\u00edvida ativa da Uni\u00e3o Federal, de suas autarquias e funda\u00e7\u00f5es p\u00fablicas, ou na cobran\u00e7a de cr\u00e9ditos que seja compet\u00eancia da PGFN. Por outro lado, a Portaria PGFN n\u00b0 9.917\/2020, que disciplina os procedimentos, requisitos e condi\u00e7\u00f5es \u00e0 realiza\u00e7\u00e3o da transa\u00e7\u00e3o tribut\u00e1ria, ao dispor que&nbsp;<em>&#8220;[<\/em><em>a] transa\u00e7\u00e3o de d\u00e9bitos inscritos em d\u00edvida ativa da Uni\u00e3o cujo valor consolidado seja igual ou inferior a R$15.000.000,00 (quinze milh\u00f5es de reais) ser\u00e1 realizada exclusivamente por ades\u00e3o \u00e0 proposta da Procuradoria-Geral da Fazenda Nacional, sendo autorizado, nesses casos, o n\u00e3o conhecimento de propostas individuais<\/em>\u201d, teria excedido os limites da pr\u00f3pria Lei, o que n\u00e3o \u00e9 permitido em raz\u00e3o da ofensa ao princ\u00edpio da legalidade.<\/p>\n<p>Em sua defesa, a Procuradoria pugnou pela improced\u00eancia da a\u00e7\u00e3o, sob a alega\u00e7\u00e3o de que a transa\u00e7\u00e3o tribut\u00e1ria \u00e9 uma forma de extin\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio e que a Uni\u00e3o Federal, em ju\u00edzo de oportunidade e conveni\u00eancia, poder\u00e1 ou n\u00e3o celebrar transa\u00e7\u00e3o em quaisquer das modalidades previstas em Lei, sempre que, motivadamente, entender que a medida atenda ao interesse p\u00fablico. Assim, defende que a limita\u00e7\u00e3o financeira imposta pela&nbsp;Portaria&nbsp;PGFN n\u00b0 9.917\/2020,&nbsp;de R$15 milh\u00f5es para propor a transa\u00e7\u00e3o tribut\u00e1ria individual, n\u00e3o ofende nenhum princ\u00edpio legal.&nbsp;<\/p>\n<p>De acordo com a magistrada,&nbsp;a Lei n\u00ba 13.988\/2020, que disp\u00f5e sobre a transa\u00e7\u00e3o tribut\u00e1ria, em seu artigo 10, n\u00e3o imp\u00f5e limites de valores para concess\u00e3o do benef\u00edcio fiscal, nem delega \u00e0 Administra\u00e7\u00e3o Tribut\u00e1ria a atribui\u00e7\u00e3o de impor limites de valores de d\u00e9bitos poss\u00edveis de transa\u00e7\u00e3o (exceto transa\u00e7\u00e3o por ades\u00e3o no contencioso tribut\u00e1rio de pequeno valor &#8211; vide art. 23, inciso I), n\u00e3o havendo possibilidade de uma portaria ou at\u00e9 mesmo eventual instru\u00e7\u00e3o normativa inovar o texto da lei ordin\u00e1ria.<em>&nbsp;&#8220;Assim, n\u00e3o pode impor condi\u00e7\u00e3o limitadora ao benef\u00edcio fiscal no tocante ao valor do d\u00e9bito tribut\u00e1rio para ades\u00e3o \u00e0 respectiva transa\u00e7\u00e3o, sob pena de viola\u00e7\u00e3o ao princ\u00edpio da reserva legal em mat\u00e9ria tribut\u00e1ria.&#8221;<\/em><\/p>\n<p>Importante destacar que a decis\u00e3o liminar n\u00e3o \u00e9 definitiva, uma vez que ainda poder\u00e1 ser objeto de recurso pela PGFN.<\/p>\n<p>De toda forma, referida liminar \u00e9 um importante marco para aqueles contribuintes que possuem interesse em propor transa\u00e7\u00e3o individual, mas que s\u00e3o impedidos em raz\u00e3o do crit\u00e9rio quantitativo imposto pela Portaria da PGFN. E, se este for o caso, recomenda-se a impetra\u00e7\u00e3o de um Mandado de Seguran\u00e7a para tentar obter decis\u00e3o judicial que afaste o limite imposto de R$15 milh\u00f5es.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar os contribuintes e demais entidades de classe que possuem interesse em ingressar com uma a\u00e7\u00e3o judicial ou desejem maiores informa\u00e7\u00f5es sobre a mat\u00e9ria.<\/p>\n<p><strong>Lucas Munhoz Filho<\/strong><\/p>\n<p><a href=\"mailto:lucas.munhoz@hondatar.com.br\">lucas.munhoz@hondatar.com.br<\/a><\/p>\n<p><strong>Daniela Franulovic<\/strong><\/p>\n<p><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p><strong>Renata Souza Rocha<\/strong><\/p>\n<p><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em recente decis\u00e3o (12\/05\/2021), a ju\u00edza Cristiane Farias Rodrigues dos Santos, da 09\u00aa Vara [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1118,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-807","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es - HONDATAR Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es - HONDATAR Advogados\" \/>\n<meta property=\"og:description\" content=\"Em recente decis\u00e3o (12\/05\/2021), a ju\u00edza Cristiane Farias Rodrigues dos Santos, da 09\u00aa Vara [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/\" \/>\n<meta property=\"og:site_name\" content=\"HONDATAR Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-24T14:17:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-29T22:24:50+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"360\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\"},\"headline\":\"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es\",\"datePublished\":\"2021-05-24T14:17:21+00:00\",\"dateModified\":\"2026-09-29T22:24:50+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/\"},\"wordCount\":717,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png\",\"articleSection\":[\"COVID-19\",\"Imprensa\",\"Sem categoria\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/\",\"name\":\"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es - HONDATAR Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png\",\"datePublished\":\"2021-05-24T14:17:21+00:00\",\"dateModified\":\"2026-09-29T22:24:50+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png\",\"contentUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png\",\"width\":640,\"height\":360},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/\",\"name\":\"HONDATAR Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/rusvelnantes.com.br\\\/hondatar\"],\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es - HONDATAR Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/","og_locale":"en_US","og_type":"article","og_title":"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es - HONDATAR Advogados","og_description":"Em recente decis\u00e3o (12\/05\/2021), a ju\u00edza Cristiane Farias Rodrigues dos Santos, da 09\u00aa Vara [&hellip;]","og_url":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/","og_site_name":"HONDATAR Advogados","article_published_time":"2021-05-24T14:17:21+00:00","article_modified_time":"2026-09-29T22:24:50+00:00","og_image":[{"width":640,"height":360,"url":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/#article","isPartOf":{"@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/"},"author":{"name":"admin","@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04"},"headline":"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es","datePublished":"2021-05-24T14:17:21+00:00","dateModified":"2026-09-29T22:24:50+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/"},"wordCount":717,"commentCount":0,"image":{"@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png","articleSection":["COVID-19","Imprensa","Sem categoria"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/","url":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/","name":"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es - HONDATAR Advogados","isPartOf":{"@id":"https:\/\/www.hondatar.com.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/#primaryimage"},"image":{"@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png","datePublished":"2021-05-24T14:17:21+00:00","dateModified":"2026-09-29T22:24:50+00:00","author":{"@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04"},"breadcrumb":{"@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/#primaryimage","url":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png","contentUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-closeup-of-stack_79TMb9DJAL-Media.png","width":640,"height":360},{"@type":"BreadcrumbList","@id":"https:\/\/www.hondatar.com.br\/en\/liminar-autoriza-transacao-tributaria-individual-para-debitos-inferiores-a-r15-milhoes\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hondatar.com.br\/en\/"},{"@type":"ListItem","position":2,"name":"Liminar autoriza transa\u00e7\u00e3o tribut\u00e1ria individual para d\u00e9bitos inferiores a R$15 milh\u00f5es"}]},{"@type":"WebSite","@id":"https:\/\/www.hondatar.com.br\/en\/#website","url":"https:\/\/www.hondatar.com.br\/en\/","name":"HONDATAR Advogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hondatar.com.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d774f966284da8e4c8b33319494038873dd30c6912faccace56c4e0fccfd6baa?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/rusvelnantes.com.br\/hondatar"],"url":"https:\/\/www.hondatar.com.br\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/807","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/comments?post=807"}],"version-history":[{"count":1,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/807\/revisions"}],"predecessor-version":[{"id":1305,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/807\/revisions\/1305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/media\/1118"}],"wp:attachment":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/media?parent=807"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/categories?post=807"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/tags?post=807"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}