{"id":723,"date":"2026-06-29T07:10:11","date_gmt":"2026-06-29T10:10:11","guid":{"rendered":"https:\/\/lenglerlaw.com\/?p=723"},"modified":"2026-06-29T07:10:27","modified_gmt":"2026-06-29T10:10:27","slug":"reforma-tributaria-na-pratica","status":"publish","type":"post","link":"https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/","title":{"rendered":"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA"},"content":{"rendered":"

A Reforma Tribut\u00e1ria deixou de ser apenas um tema pol\u00edtico e virou decis\u00e3o pr\u00e1tica do dia a dia de empresas. Mais do que acompanhar a mudan\u00e7a de impostos, o jur\u00eddico precisa entender como ela impacta a estrutura societ\u00e1ria, o fluxo de caixa, a governan\u00e7a fiscal e, inevitavelmente, o contencioso.<\/p>\n

Alguns exemplos concretos que j\u00e1 aparecem na pr\u00e1tica:<\/p>\n

    \n
  1. Revis\u00e3o de cadeias de fornecimento e log\u00edstica: <\/b>empresas que antes concentravam opera\u00e7\u00f5es em estados com incentivos fiscais precisam repensar rotas, estoques e bases de c\u00e1lculo, para evitar perda de competitividade ap\u00f3s a mudan\u00e7a de regra. O que antes era um \u201cbenef\u00edcio\u201d pode virar desvantagem e maior custo.<\/li>\n
  2. Reestrutura\u00e7\u00e3o de holdings e estruturas<\/b>: muitos modelos de transfer\u00eancia de valores entre empresas, at\u00e9 ent\u00e3o mitigados por regimes especiais e benef\u00edcios regionais, passam a ser mais vis\u00edveis e question\u00e1veis fiscalmente. O jur\u00eddico \u00e9 chamado para reorganizar grupos societ\u00e1rios, redistribuir custos e redimensionar escrit\u00f3rios regionais.<\/li>\n
  3. Contratos e investimentos<\/b>: projetos de longo prazo, joint ventures e acordos de compra e venda agora precisam incluir cl\u00e1usulas de revis\u00e3o autom\u00e1tica em caso de novas bases de c\u00e1lculo, al\u00edquotas ou regimes de tributa\u00e7\u00e3o. Um investimento estruturado em 2025 precisa ser pensado como se pudesse ser revisitado (e fiscalizado) em 2027, sob o novo cen\u00e1rio.<\/li>\n
  4. Transi\u00e7\u00e3o de regimes<\/b>: empresas migrando de Simples, Lucro Presumido ou Lucro Real precisam de planejamento minucioso para evitar lacunas de conformidade, preju\u00edzos fiscais e autua\u00e7\u00f5es. Ser\u00e1 exigida maior proximidade com a contabilidade e com o compliance tribut\u00e1rio.<\/li>\n
  5. Revis\u00e3o de im\u00f3veis e arrendamentos<\/b>: regras sobre IPTU, ITBI e contribui\u00e7\u00f5es parafiscais podem mudar a l\u00f3gica de compra \u00e0 vista, financiamento ou parcelamento. O advogado imobili\u00e1rio volta ao centro da discuss\u00e3o tribut\u00e1ria, especialmente em opera\u00e7\u00f5es de grande porte.<\/li>\n<\/ol>\n

    Do lado do escrit\u00f3rio, a Reforma Tribut\u00e1ria implica:<\/b><\/p>\n

      \n
    1. Revis\u00e3o de estruturas j\u00e1 constitu\u00eddas para clientes, com foco em preven\u00e7\u00e3o e n\u00e3o apenas em respostas a atua\u00e7\u00f5es.<\/li>\n
    2. Forte postura de negocia\u00e7\u00e3o com o fisco: parcelamentos, acordos espec\u00edficos e compensa\u00e7\u00f5es, sempre com documenta\u00e7\u00e3o robusta e coerente.<\/li>\n
    3. A utiliza\u00e7\u00e3o de cr\u00e9ditos de IBS\/CBS (compensa\u00e7\u00e3o com tributos federais, eventual ressarcimento) entra com for\u00e7a como objeto de planejamento negocial e documental nos pr\u00f3ximos anos.<\/li>\n
    4. Mais do que acompanhar a lei, o papel do jur\u00eddico agora \u00e9 traduzir a Reforma em rotina operacional: decis\u00e3o, compliance, contencioso e negocia\u00e7\u00e3o.<\/li>\n<\/ol>\n

      Linha do tempo da transi\u00e7\u00e3o:<\/b><\/p>\n

        \n
      1. 2026<\/b> \u2013 Ano de teste do IBS e CBS, sem efeitos financeiros, com destaque meramente informativo nas notas fiscais para empresas obrigadas a emitir documentos eletr\u00f4nicos; per\u00edodo sem penalidades at\u00e9 alguns meses ap\u00f3s a regulamenta\u00e7\u00e3o, desde que cumpridas obriga\u00e7\u00f5es acess\u00f3rias.<\/li>\n
      2. 2027\u20132028<\/b> \u2013 CBS come\u00e7a a ser efetivamente cobrada, com extin\u00e7\u00e3o de PIS\/Cofins e IOF-Seguros; entrada do Imposto Seletivo; ajustes graduais das al\u00edquotas e redu\u00e7\u00e3o marginal das contribui\u00e7\u00f5es atuais;<\/li>\n
      3. 2029\u20132032<\/b> \u2013 Redu\u00e7\u00e3o escalonada de ICMS e ISS, com aumento gradual de IBS; coexist\u00eancia obrigat\u00f3ria de \u201cdois mundos\u201d (sistema atual e novo) na mesma opera\u00e7\u00e3o.<\/li>\n
      4. 2033<\/b> em diante \u2013 Novo sistema plenamente implementado, com IBS e CBS em regime definitivo, e transi\u00e7\u00e3o de 50 anos para redistribui\u00e7\u00e3o integral da receita entre entes federativos.<\/li>\n<\/ol>\n

        O que implica, na pr\u00e1tica, a governan\u00e7a fiscal e compliance no novo IVA:<\/b><\/p>\n

          \n
        1. Mapear cr\u00e9ditos: <\/b>necessidade de mapeamento sistem\u00e1tico de cr\u00e9ditos de IBS\/CBS ao longo da cadeia, inclusive com revis\u00e3o de pol\u00edticas de recebimento de notas e confer\u00eancia de fornecedores.<\/li>\n
        2. Controles internos<\/b>: implanta\u00e7\u00e3o ou revis\u00e3o de trilhas de auditoria, parametriza\u00e7\u00e3o de ERP e integra\u00e7\u00e3o com fiscal para garantir que o destaque informativo de 2026 e a cobran\u00e7a efetiva a partir de 2027 n\u00e3o gerem inconsist\u00eancias<\/li>\n
        3. Relacionamento com o Fisco<\/b>: refor\u00e7ar a ideia j\u00e1 presente no material de \u201cpostura negocial\u201d, vinculando-a \u00e0 nova l\u00f3gica de compensa\u00e7\u00e3o de cr\u00e9ditos, parcelamentos e eventual uso de regimes espec\u00edficos.<\/li>\n<\/ol>\n

          Contratos e cl\u00e1usulas de revis\u00e3o (contratos de longo prazo, JV, M&A):<\/b><\/p>\n

          Checklist m\u00ednimo de cl\u00e1usulas<\/u>:<\/p>\n

            \n
          1. Cl\u00e1usula de pre\u00e7o e tributos: <\/b>deixar claro se os valores s\u00e3o brutos ou l\u00edquidos de IBS\/CBS, com destaque do tributo nos documentos fiscais e regras sobre quem suporta aumentos de carga tribut\u00e1ria.<\/li>\n
          2. Cl\u00e1usula de mudan\u00e7a legislativa: <\/b>prever gatilhos claros (entrada de IBS\/CBS, extin\u00e7\u00e3o de PIS\/Cofins, altera\u00e7\u00e3o de regimes especiais) que autorizem renegocia\u00e7\u00e3o ou revis\u00e3o de pre\u00e7os.<\/li>\n
          3. Cl\u00e1usula de revis\u00e3o econ\u00f4mico-financeira: <\/b>vincular expressamente a possibilidade de reequil\u00edbrio \u00e0 migra\u00e7\u00e3o de regimes (Simples, Lucro Presumido, Lucro Real) e \u00e0 coexist\u00eancia de tributos durante a transi\u00e7\u00e3o.<\/li>\n
          4. Responsabilidade e compliance tribut\u00e1rio<\/b>: prever responsabilidade de cada parte no cumprimento de obriga\u00e7\u00f5es acess\u00f3rias ligadas ao IBS\/CBS, com previs\u00e3o de fornecimento de documentos e coopera\u00e7\u00e3o em fiscaliza\u00e7\u00f5es.<\/li>\n<\/ol>\n

            Setores e segmentos com aten\u00e7\u00e3o especial \u2013 quem precisa agir primeiro?<\/b><\/p>\n

              \n
            1. Varejo e e-commerce: <\/b>grande volume de opera\u00e7\u00f5es, necessidade de ajuste r\u00e1pido de NF-e e destaque de IBS\/CBS em 2026, al\u00e9m de revis\u00e3o de margens em 2027 em diante.<\/li>\n
            2. Servi\u00e7os intensivos em m\u00e3o de obra (consultoria, tecnologia, sa\u00fade): <\/b>sensibilidade a cr\u00e9ditos e eventuais regimes diferenciados, ainda em debate na regulamenta\u00e7\u00e3o.<\/li>\n
            3. Ind\u00fastria com cadeia interestadual: <\/b>revis\u00e3o de cadeias e log\u00edstica j\u00e1 citada no material, com foco em migra\u00e7\u00e3o do crit\u00e9rio de origem para destino e impactos em incentivos estaduais.<\/li>\n
            4. Imobili\u00e1rio e infraestrutura<\/b>: conex\u00e3o direta com IPTU, ITBI, contribui\u00e7\u00f5es parafiscais e contratos de longo prazo de arrendamento e built-to-suit.<\/li>\n<\/ol>\n

              Nosso escrit\u00f3rio est\u00e1 acompanhando de perto as etapas da transi\u00e7\u00e3o de regime tribut\u00e1rio e est\u00e1 \u00e0 disposi\u00e7\u00e3o para dirimir quaisquer d\u00favidas.<\/p>\n","protected":false},"excerpt":{"rendered":"

              A Reforma Tribut\u00e1ria deixou de ser apenas um tema pol\u00edtico e virou decis\u00e3o pr\u00e1tica do dia a dia de empresas. Mais do que acompanhar a […]<\/p>\n","protected":false},"author":3,"featured_media":724,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3,6],"tags":[],"class_list":["post-723","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-bussola-juridica"],"acf":[],"yoast_head":"\nREFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA - Lengler Law<\/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:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA - Lengler Law\" \/>\n<meta property=\"og:description\" content=\"A Reforma Tribut\u00e1ria deixou de ser apenas um tema pol\u00edtico e virou decis\u00e3o pr\u00e1tica do dia a dia de empresas. Mais do que acompanhar a […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/\" \/>\n<meta property=\"og:site_name\" content=\"Lengler Law\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-29T10:10:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-29T10:10:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lenglerlaw.com\/wp-content\/uploads\/2026\/06\/noticia100626.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1346\" \/>\n\t<meta property=\"og:image:height\" content=\"886\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Lengler\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lengler\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/reforma-tributaria-na-pratica\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/reforma-tributaria-na-pratica\\\/\"},\"author\":{\"name\":\"Lengler\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/#\\\/schema\\\/person\\\/735c6e2def77693c6a0bb8caacfe83de\"},\"headline\":\"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA\",\"datePublished\":\"2026-06-29T10:10:11+00:00\",\"dateModified\":\"2026-06-29T10:10:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/reforma-tributaria-na-pratica\\\/\"},\"wordCount\":999,\"publisher\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/reforma-tributaria-na-pratica\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/noticia100626.jpg\",\"articleSection\":[\"Artigos\",\"B\u00fassola Jur\u00eddica\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/reforma-tributaria-na-pratica\\\/\",\"url\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/reforma-tributaria-na-pratica\\\/\",\"name\":\"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA - Lengler Law\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/reforma-tributaria-na-pratica\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/reforma-tributaria-na-pratica\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/noticia100626.jpg\",\"datePublished\":\"2026-06-29T10:10:11+00:00\",\"dateModified\":\"2026-06-29T10:10:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/reforma-tributaria-na-pratica\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/reforma-tributaria-na-pratica\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/reforma-tributaria-na-pratica\\\/#primaryimage\",\"url\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/noticia100626.jpg\",\"contentUrl\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/noticia100626.jpg\",\"width\":1346,\"height\":886},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/reforma-tributaria-na-pratica\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/\",\"name\":\"Lengler Law\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/#organization\",\"name\":\"Lengler Law\",\"url\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/logo_lengler1.png\",\"contentUrl\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/logo_lengler1.png\",\"width\":750,\"height\":161,\"caption\":\"Lengler Law\"},\"image\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/lengler-law\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/#\\\/schema\\\/person\\\/735c6e2def77693c6a0bb8caacfe83de\",\"name\":\"Lengler\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e8c8be8a966baf55d1abbc37dd26c6e7660548e0ae1a739e0b7cb9c7dd85c06c?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e8c8be8a966baf55d1abbc37dd26c6e7660548e0ae1a739e0b7cb9c7dd85c06c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e8c8be8a966baf55d1abbc37dd26c6e7660548e0ae1a739e0b7cb9c7dd85c06c?s=96&d=mm&r=g\",\"caption\":\"Lengler\"},\"url\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/author\\\/lengler\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA - Lengler Law","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:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/","og_locale":"en_US","og_type":"article","og_title":"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA - Lengler Law","og_description":"A Reforma Tribut\u00e1ria deixou de ser apenas um tema pol\u00edtico e virou decis\u00e3o pr\u00e1tica do dia a dia de empresas. Mais do que acompanhar a […]","og_url":"https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/","og_site_name":"Lengler Law","article_published_time":"2026-06-29T10:10:11+00:00","article_modified_time":"2026-06-29T10:10:27+00:00","og_image":[{"width":1346,"height":886,"url":"https:\/\/lenglerlaw.com\/wp-content\/uploads\/2026\/06\/noticia100626.jpg","type":"image\/jpeg"}],"author":"Lengler","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Lengler","Est. reading time":"5 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/lenglerlaw.com\/reforma-tributaria-na-pratica\/#article","isPartOf":{"@id":"https:\/\/lenglerlaw.com\/reforma-tributaria-na-pratica\/"},"author":{"name":"Lengler","@id":"https:\/\/lenglerlaw.com\/#\/schema\/person\/735c6e2def77693c6a0bb8caacfe83de"},"headline":"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA","datePublished":"2026-06-29T10:10:11+00:00","dateModified":"2026-06-29T10:10:27+00:00","mainEntityOfPage":{"@id":"https:\/\/lenglerlaw.com\/reforma-tributaria-na-pratica\/"},"wordCount":999,"publisher":{"@id":"https:\/\/lenglerlaw.com\/#organization"},"image":{"@id":"https:\/\/lenglerlaw.com\/reforma-tributaria-na-pratica\/#primaryimage"},"thumbnailUrl":"https:\/\/lenglerlaw.com\/wp-content\/uploads\/2026\/06\/noticia100626.jpg","articleSection":["Artigos","B\u00fassola Jur\u00eddica"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/","url":"https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/","name":"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA - Lengler Law","isPartOf":{"@id":"https:\/\/lenglerlaw.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/#primaryimage"},"image":{"@id":"https:\/\/lenglerlaw.com\/reforma-tributaria-na-pratica\/#primaryimage"},"thumbnailUrl":"https:\/\/lenglerlaw.com\/wp-content\/uploads\/2026\/06\/noticia100626.jpg","datePublished":"2026-06-29T10:10:11+00:00","dateModified":"2026-06-29T10:10:27+00:00","breadcrumb":{"@id":"https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/#primaryimage","url":"https:\/\/lenglerlaw.com\/wp-content\/uploads\/2026\/06\/noticia100626.jpg","contentUrl":"https:\/\/lenglerlaw.com\/wp-content\/uploads\/2026\/06\/noticia100626.jpg","width":1346,"height":886},{"@type":"BreadcrumbList","@id":"https:\/\/lenglerlaw.com\/en\/reforma-tributaria-na-pratica\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/lenglerlaw.com\/en\/"},{"@type":"ListItem","position":2,"name":"REFORMA TRIBUT\u00c1RIA NA PR\u00c1TICA"}]},{"@type":"WebSite","@id":"https:\/\/lenglerlaw.com\/en\/#website","url":"https:\/\/lenglerlaw.com\/en\/","name":"Lengler Law","description":"","publisher":{"@id":"https:\/\/lenglerlaw.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lenglerlaw.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/lenglerlaw.com\/en\/#organization","name":"Lengler Law","url":"https:\/\/lenglerlaw.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/lenglerlaw.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/lenglerlaw.com\/wp-content\/uploads\/2024\/10\/logo_lengler1.png","contentUrl":"https:\/\/lenglerlaw.com\/wp-content\/uploads\/2024\/10\/logo_lengler1.png","width":750,"height":161,"caption":"Lengler Law"},"image":{"@id":"https:\/\/lenglerlaw.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/lengler-law\/"]},{"@type":"Person","@id":"https:\/\/lenglerlaw.com\/#\/schema\/person\/735c6e2def77693c6a0bb8caacfe83de","name":"Lengler","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/e8c8be8a966baf55d1abbc37dd26c6e7660548e0ae1a739e0b7cb9c7dd85c06c?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e8c8be8a966baf55d1abbc37dd26c6e7660548e0ae1a739e0b7cb9c7dd85c06c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e8c8be8a966baf55d1abbc37dd26c6e7660548e0ae1a739e0b7cb9c7dd85c06c?s=96&d=mm&r=g","caption":"Lengler"},"url":"https:\/\/lenglerlaw.com\/en\/author\/lengler\/"}]}},"_links":{"self":[{"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/posts\/723","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/comments?post=723"}],"version-history":[{"count":1,"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/posts\/723\/revisions"}],"predecessor-version":[{"id":726,"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/posts\/723\/revisions\/726"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/media\/724"}],"wp:attachment":[{"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/media?parent=723"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/categories?post=723"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lenglerlaw.com\/en\/wp-json\/wp\/v2\/tags?post=723"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}