{"id":896,"date":"2020-08-12T10:57:06","date_gmt":"2020-08-12T13:57:06","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/"},"modified":"2026-09-29T19:24:57","modified_gmt":"2026-09-29T22:24:57","slug":"stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/","title":{"rendered":"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda"},"content":{"rendered":"<p>H\u00e1 anos o Supremo Tribunal Federal (STF) vem enfrentando quest\u00f5es relacionadas \u00e0s&nbsp;&nbsp;opera\u00e7\u00f5es de industrializa\u00e7\u00e3o sob encomenda, ou seja,&nbsp;opera\u00e7\u00f5es de remessa de mercadorias e materiais para industrializa\u00e7\u00e3o em estabelecimento de terceiro, para posterior retorno ao encomendante (para continua\u00e7\u00e3o do processo de industrializa\u00e7\u00e3o ou comercializa\u00e7\u00e3o).&nbsp;As discuss\u00f5es jur\u00eddicas que envolvem o tema buscam identificar se sobre essas opera\u00e7\u00f5es h\u00e1 incid\u00eancia de ISS (imposto municipal sobre presta\u00e7\u00e3o de servi\u00e7os), ou ICMS (imposto estadual sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias).<\/p>\n<p>At\u00e9 o momento, o STF j\u00e1 reconheceu que&nbsp;nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o sob encomenda de embalagens &#8211; servi\u00e7os gr\u00e1ficos (subitem 13.05 da Lei&nbsp;Complementar n\u00b0 116\/2003),&nbsp;destinadas \u00e0 integra\u00e7\u00e3o ou utiliza\u00e7\u00e3o direta em processo subseq\u00fcente de industrializa\u00e7\u00e3o ou de circula\u00e7\u00e3o de mercadoria,&nbsp;n\u00e3o incide o ISS, mas sim o ICMS (vide ADI n\u00b0 4389).&nbsp;<\/p>\n<p>Referido julgamento pontuou que&nbsp;para decidir o conflito entre o ISS e o ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o sob encomenda, a solu\u00e7\u00e3o est\u00e1 no papel que essa atividade tem no ciclo produtivo. Em outras palavras, caracterizar a fabrica\u00e7\u00e3o ou a industrializa\u00e7\u00e3o de mercadorias, cuja opera\u00e7\u00e3o ainda se encontra no meio do ciclo de fabrica\u00e7\u00e3o de um produto final a ser colocado no mercado, como servi\u00e7o, \u00e9 equivocado.<\/p>\n<p>No entanto, como o tema ainda n\u00e3o foi totalmente elucidado pela Suprema Corte, ainda existem milhares de a\u00e7\u00f5es judiciais discutindo a presente controv\u00e9rsia.&nbsp;<\/p>\n<p>Assim, o STF ir\u00e1 julgar outro item&nbsp;da lista de servi\u00e7os&nbsp;anexa \u00e0 Lei Complementar n\u00ba 116\/2003, qual seja, o subitem 14.05 (restaura\u00e7\u00e3o, recondicionamento, acondicionamento, pintura, beneficiamento, lavagem, secagem, tingimento, galvanoplastia, anodiza\u00e7\u00e3o, corte, recorte, polimento, plastifica\u00e7\u00e3o e cong\u00eaneres, de objetos quaisquer), por meio do RE n\u00b0&nbsp;882461.&nbsp;<\/p>\n<p>O Recurso em quest\u00e3o teve sua repercuss\u00e3o geral conhecida, ou seja, seu julgamento afetar\u00e1 todas as demais a\u00e7\u00f5es judiciais que debatem o tema, objetivando por um fim na inseguran\u00e7a jur\u00eddica que hoje prevalece sobre as opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda, em especial no que se refere ao&nbsp;subitem 14.05 da lista de servi\u00e7os.&nbsp;Apesar de ainda n\u00e3o ter sido pautado para julgamento pelo Ministro Relator Luiz Fux, h\u00e1&nbsp;expectativa&nbsp;de que o recurso entre em pauta e seja julgado ainda em 2020.<\/p>\n<p>Os contribuintes que questionam judicialmente esse tema&nbsp;defendem que&nbsp;as atividades de beneficiamento, galvanoplastia e cong\u00eaneres de quaisquer objetos em processo de industrializa\u00e7\u00e3o, n\u00e3o est\u00e3o submetidas ao ISS, porque n\u00e3o se finalizou o ciclo de circula\u00e7\u00e3o da mercadoria. Nesse caso, o tributo incidente seria o ICMS.&nbsp;<\/p>\n<p>Sendo assim, recomenda-se aos contribuintes que operam com industrializa\u00e7\u00e3o por encomenda, o&nbsp;ajuizamento de a\u00e7\u00e3o para pleitear o correto enquadramento legal sobre as opera\u00e7\u00f5es, evitando-se autua\u00e7\u00f5es municipais e, se for o caso, eventual restitui\u00e7\u00e3o de quantias indevidamente recolhidas no passado.&nbsp;<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem discutir judicialmente essa tese, bem como prestar maiores esclarecimentos a respeito do presente tema.&nbsp;<\/p>\n<p>Lucas Munhoz Filho<\/p>\n<p><a href=\"mailto:lucas.munhoz@hondatar.com.br\">lucas.munhoz@hondatar.com.br<\/a><\/p>\n<p>Daniela Franulovic<\/p>\n<p><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p>Renata Souza Rocha<\/p>\n<p><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>H\u00e1 anos o Supremo Tribunal Federal (STF) vem enfrentando quest\u00f5es relacionadas \u00e0s&nbsp;&nbsp;opera\u00e7\u00f5es de industrializa\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-896","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>STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda - 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\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda - HONDATAR Advogados\" \/>\n<meta property=\"og:description\" content=\"H\u00e1 anos o Supremo Tribunal Federal (STF) vem enfrentando quest\u00f5es relacionadas \u00e0s&nbsp;&nbsp;opera\u00e7\u00f5es de industrializa\u00e7\u00e3o [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/\" \/>\n<meta property=\"og:site_name\" content=\"HONDATAR Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2020-08-12T13:57:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-29T22:24:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-architectural-de_TdFqNpmVNR-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=\"3 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\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\"},\"headline\":\"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda\",\"datePublished\":\"2020-08-12T13:57:06+00:00\",\"dateModified\":\"2026-09-29T22:24:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/\"},\"wordCount\":589,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/magnific_abstract-architectural-de_TdFqNpmVNR-Media.png\",\"articleSection\":[\"COVID-19\",\"Imprensa\",\"Sem categoria\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/\",\"name\":\"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda - HONDATAR Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/magnific_abstract-architectural-de_TdFqNpmVNR-Media.png\",\"datePublished\":\"2020-08-12T13:57:06+00:00\",\"dateModified\":\"2026-09-29T22:24:57+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/#\\\/schema\\\/person\\\/39169410c635ef656c92e8915f161f04\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/magnific_abstract-architectural-de_TdFqNpmVNR-Media.png\",\"contentUrl\":\"https:\\\/\\\/www.hondatar.com.br\\\/wp-content\\\/uploads\\\/2026\\\/09\\\/magnific_abstract-architectural-de_TdFqNpmVNR-Media.png\",\"width\":640,\"height\":360},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.hondatar.com.br\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda\"}]},{\"@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":"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda - 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\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/","og_locale":"en_US","og_type":"article","og_title":"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda - HONDATAR Advogados","og_description":"H\u00e1 anos o Supremo Tribunal Federal (STF) vem enfrentando quest\u00f5es relacionadas \u00e0s&nbsp;&nbsp;opera\u00e7\u00f5es de industrializa\u00e7\u00e3o [&hellip;]","og_url":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/","og_site_name":"HONDATAR Advogados","article_published_time":"2020-08-12T13:57:06+00:00","article_modified_time":"2026-09-29T22:24:57+00:00","og_image":[{"width":640,"height":360,"url":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-architectural-de_TdFqNpmVNR-Media.png","type":"image\/png"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/#article","isPartOf":{"@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/"},"author":{"name":"admin","@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04"},"headline":"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda","datePublished":"2020-08-12T13:57:06+00:00","dateModified":"2026-09-29T22:24:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/"},"wordCount":589,"commentCount":0,"image":{"@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-architectural-de_TdFqNpmVNR-Media.png","articleSection":["COVID-19","Imprensa","Sem categoria"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/","url":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/","name":"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda - HONDATAR Advogados","isPartOf":{"@id":"https:\/\/www.hondatar.com.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/#primaryimage"},"image":{"@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-architectural-de_TdFqNpmVNR-Media.png","datePublished":"2020-08-12T13:57:06+00:00","dateModified":"2026-09-29T22:24:57+00:00","author":{"@id":"https:\/\/www.hondatar.com.br\/#\/schema\/person\/39169410c635ef656c92e8915f161f04"},"breadcrumb":{"@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/#primaryimage","url":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-architectural-de_TdFqNpmVNR-Media.png","contentUrl":"https:\/\/www.hondatar.com.br\/wp-content\/uploads\/2026\/09\/magnific_abstract-architectural-de_TdFqNpmVNR-Media.png","width":640,"height":360},{"@type":"BreadcrumbList","@id":"https:\/\/www.hondatar.com.br\/en\/stf-ira-decidir-se-incide-iss-ou-icms-nas-operacoes-de-industrializacao-por-encomenda\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hondatar.com.br\/en\/"},{"@type":"ListItem","position":2,"name":"STF ir\u00e1 decidir se incide ISS ou ICMS nas opera\u00e7\u00f5es de industrializa\u00e7\u00e3o por encomenda"}]},{"@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\/896","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=896"}],"version-history":[{"count":1,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/896\/revisions"}],"predecessor-version":[{"id":1394,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/posts\/896\/revisions\/1394"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/media\/1117"}],"wp:attachment":[{"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/media?parent=896"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/categories?post=896"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hondatar.com.br\/en\/wp-json\/wp\/v2\/tags?post=896"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}