{"id":3033,"date":"2022-10-10T18:06:35","date_gmt":"2022-10-10T18:06:35","guid":{"rendered":"https:\/\/bmas.com.br\/?page_id=3033"},"modified":"2022-10-11T16:43:47","modified_gmt":"2022-10-11T16:43:47","slug":"direito-cooperativo-2","status":"publish","type":"page","link":"https:\/\/bmas.com.br\/areas-de-atuacao\/direito-cooperativo-2\/","title":{"rendered":"Direito Cooperativo"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"3033\" class=\"elementor elementor-3033\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a2347c4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a2347c4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b914de9\" data-id=\"b914de9\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19d903a titulo-areas-de-atuacao elementor-widget elementor-widget-heading\" data-id=\"19d903a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 18-04-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">\u00c1reas de Atua\u00e7\u00e3o<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cc5d70c elementor-widget elementor-widget-heading\" data-id=\"cc5d70c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Direito Cooperativo<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f964f4c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f964f4c\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 18-04-2024 *\/\n.elementor-widget-divider{--divider-border-style:none;--divider-border-width:1px;--divider-color:#0c0d0e;--divider-icon-size:20px;--divider-element-spacing:10px;--divider-pattern-height:24px;--divider-pattern-size:20px;--divider-pattern-url:none;--divider-pattern-repeat:repeat-x}.elementor-widget-divider .elementor-divider{display:flex}.elementor-widget-divider .elementor-divider__text{font-size:15px;line-height:1;max-width:95%}.elementor-widget-divider .elementor-divider__element{margin:0 var(--divider-element-spacing);flex-shrink:0}.elementor-widget-divider .elementor-icon{font-size:var(--divider-icon-size)}.elementor-widget-divider .elementor-divider-separator{display:flex;margin:0;direction:ltr}.elementor-widget-divider--view-line_icon .elementor-divider-separator,.elementor-widget-divider--view-line_text .elementor-divider-separator{align-items:center}.elementor-widget-divider--view-line_icon .elementor-divider-separator:after,.elementor-widget-divider--view-line_icon 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var(--divider-color)}.elementor-widget-divider--separator-type-pattern{--divider-border-style:none}.elementor-widget-divider--separator-type-pattern.elementor-widget-divider--view-line .elementor-divider-separator,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:after,.elementor-widget-divider--separator-type-pattern:not(.elementor-widget-divider--view-line) .elementor-divider-separator:before,.elementor-widget-divider--separator-type-pattern:not([class*=elementor-widget-divider--view]) .elementor-divider-separator{width:100%;min-height:var(--divider-pattern-height);-webkit-mask-size:var(--divider-pattern-size) 100%;mask-size:var(--divider-pattern-size) 100%;-webkit-mask-repeat:var(--divider-pattern-repeat);mask-repeat:var(--divider-pattern-repeat);background-color:var(--divider-color);-webkit-mask-image:var(--divider-pattern-url);mask-image:var(--divider-pattern-url)}.elementor-widget-divider--no-spacing{--divider-pattern-size:auto}.elementor-widget-divider--bg-round{--divider-pattern-repeat:round}.rtl .elementor-widget-divider .elementor-divider__text{direction:rtl}.e-con-inner>.elementor-widget-divider,.e-con>.elementor-widget-divider{width:var(--container-widget-width,100%);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9993fc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9993fc8\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-58c9bf6\" data-id=\"58c9bf6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5aeb098 elementor-widget elementor-widget-text-editor\" data-id=\"5aeb098\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 18-04-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p class=\"c-font-thin\">O BMAS ocupa posi\u00e7\u00e3o de destaque no cen\u00e1rio nacional na defesa do Cooperativismo Brasileiro, contando com profissionais especializados de reconhecida expertise na tributa\u00e7\u00e3o das sociedades cooperativas considerando-se suas peculiaridades societ\u00e1rias e os tipos de atividade econ\u00f4mica.<\/p><p class=\"c-font-thin\">No \u00e2mbito do Direito Tribut\u00e1rio, al\u00e9m de atuar na consultoria preventiva, ao longo dos seus 20 anos de hist\u00f3ria o BMAS alcan\u00e7ou importantes vit\u00f3rias a favor dos seus clientes, tendo participado ativamente de importantes julgamentos ocorridos nos Tribunais Superiores (TST, STJ e STF) e no Conselho Administrativo de Recursos Fiscais &#8211; CARF, cabendo destacar algumas teses defendidas no \u00e2mbito do Poder Judici\u00e1rio e Administrativo a favor das sociedades cooperativas:<\/p><p class=\"c-font-thin\">&#8211; N\u00e3o incid\u00eancia do PIS, COFINS, IRPJ, CSLL e ISSQN sobre o ato cooperativo;<br \/><br \/>&#8211; N\u00e3o incid\u00eancia do IRPJ e CSLL sobre aplica\u00e7\u00f5es financeiras realizadas no mercado financeiro pelas Cooperativas de Cr\u00e9dito;<br \/><br \/>&#8211; Ilegalidade do PIS sobre a Folha de Sal\u00e1rios para as sociedades cooperativas (exceto para o ramo agropecu\u00e1rio);<br \/><br \/>&#8211; Ilegalidade da Taxa de Sa\u00fade Suplementar por Planos de Sa\u00fade exigida das Operadoras de Planos de Sa\u00fade (inclusive cooperativas de trabalho m\u00e9dico);<br \/><br \/>&#8211; Ajuste da base de c\u00e1lculo do PIS, COFINS e ISSQN para as Cooperativas de Trabalho M\u00e9dico que operam planos de sa\u00fade;<br \/><br \/>&#8211; N\u00e3o incid\u00eancia de contribui\u00e7\u00f5es previdenci\u00e1rias de 20% sobre pagamentos feitos pelas Cooperativas que operam planos de sa\u00fade a profissionais da sa\u00fade, contribuintes individuais.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-811baa6 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"811baa6\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/bmas.com.br\/areas-de-atuacao\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VOLTAR<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00c1reas de Atua\u00e7\u00e3o Direito Cooperativo O BMAS ocupa posi\u00e7\u00e3o de destaque no cen\u00e1rio nacional na defesa do Cooperativismo Brasileiro, contando com profissionais especializados de reconhecida expertise na tributa\u00e7\u00e3o das sociedades cooperativas considerando-se suas peculiaridades societ\u00e1rias e os tipos de atividade econ\u00f4mica. No \u00e2mbito do Direito Tribut\u00e1rio, al\u00e9m de atuar na consultoria preventiva, ao longo dos [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":2996,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ocean_post_layout":"full-screen","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"on","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"on","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","footnotes":""},"_links":{"self":[{"href":"https:\/\/bmas.com.br\/wp-json\/wp\/v2\/pages\/3033"}],"collection":[{"href":"https:\/\/bmas.com.br\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/bmas.com.br\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/bmas.com.br\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/bmas.com.br\/wp-json\/wp\/v2\/comments?post=3033"}],"version-history":[{"count":10,"href":"https:\/\/bmas.com.br\/wp-json\/wp\/v2\/pages\/3033\/revisions"}],"predecessor-version":[{"id":3164,"href":"https:\/\/bmas.com.br\/wp-json\/wp\/v2\/pages\/3033\/revisions\/3164"}],"up":[{"embeddable":true,"href":"https:\/\/bmas.com.br\/wp-json\/wp\/v2\/pages\/2996"}],"wp:attachment":[{"href":"https:\/\/bmas.com.br\/wp-json\/wp\/v2\/media?parent=3033"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}