{"id":742004,"date":"2021-05-24T13:44:00","date_gmt":"2021-05-24T16:44:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=742004"},"modified":"2021-09-12T07:10:48","modified_gmt":"2021-09-12T10:10:48","slug":"lei-complementar-24-de-1975","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/","title":{"rendered":"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos sobre a Lei Complementar 24 de 1975 (LC 24\/75), Lei que disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de benef\u00edcios fiscais do ICMS.<\/p>\n\n\n\n<p>Trata-se de uma Lei bem relevante para os concursos dos Fiscos Estaduais e que tem bastante aplica\u00e7\u00e3o pr\u00e1tica, pois ela busca evitar as guerras fiscais entre os Estados da Federal.<\/p>\n\n\n\n<p>Preparado (a)? Vamos l\u00e1.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-aspectos-constitucionais\">Aspectos Constitucionais<\/h2>\n\n\n\n<p>Apenas como r\u00e1pida revis\u00e3o, devemos lembrar que o ICMS \u00e9 um dos impostos de compet\u00eancia dos Estados e Distrito Federal.<\/p>\n\n\n\n<p><em>CF, Art. 155.<span class=\"has-inline-color has-vivid-cyan-blue-color\"> <strong>Compete aos Estados e ao Distrito Federal<\/strong><\/span> instituir <strong>impostos<\/strong> sobre:<\/em><br \/><em>II &#8211; opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias e sobre presta\u00e7\u00f5es de servi\u00e7os de transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o, ainda que as opera\u00e7\u00f5es e as presta\u00e7\u00f5es se iniciem no exterior <strong>[<span class=\"has-inline-color has-vivid-green-cyan-color\">ICMS<\/span>]<\/strong>;<\/em><\/p>\n\n\n\n<p>Assim, a Constitui\u00e7\u00e3o Federal elencou algumas regras para o ICMS, vejamos as disposi\u00e7\u00f5es sobre a concess\u00e3o de benef\u00edcio fiscal.<\/p>\n\n\n\n<p><em>CF, Art. 155 \u00a7 2\u00ba O imposto previsto no inciso II atender\u00e1 ao seguinte:<\/em><br \/><em>XII &#8211; <strong>cabe \u00e0 <\/strong><span class=\"has-inline-color has-vivid-red-color\"><strong>lei complementar<\/strong>:<\/span><\/em><br \/><em>g) <strong>regular a forma como<\/strong>, mediante delibera\u00e7\u00e3o dos Estados e do Distrito Federal, isen\u00e7\u00f5es, incentivos e <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">benef\u00edcios fiscais <\/span>ser\u00e3o concedidos e revogados<\/strong>.<\/em><\/p>\n\n\n\n<p>Da literalidade j\u00e1 podemos tirar duas conclus\u00f5es:<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-cyan-bluish-gray-color\">Lei complementar x CONFAZ<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span class=\"has-inline-color has-vivid-purple-color\">Lei Complementar<\/span> <\/strong>(LC 24\/75)<strong> <\/strong>\u2013 <strong>Regula como<\/strong> os benef\u00edcios fiscais ser\u00e3o concedidos<\/li><li><strong><span class=\"has-inline-color has-vivid-purple-color\">Conv\u00eanio do CONFAZ<\/span> <\/strong>\u2013 <strong>Delibera\u00e7\u00e3o<\/strong> sobre os benef\u00edcios fiscais<\/li><\/ul>\n\n\n\n<p>Por fim, tamb\u00e9m devemos saber que<strong> <\/strong>a <strong><span class=\"has-inline-color has-vivid-purple-color\">Lei de cada Estado<\/span> <\/strong>instituir\u00e1 o benef\u00edcio (CF, Art. 150, \u00a76\u00ba).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-benef-cios-fiscais\">Benef\u00edcios Fiscais<\/h2>\n\n\n\n<p>Dizemos no in\u00edcio do artigo que a Lei Complementar 24 de 1975 (LC 24\/75) disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de benef\u00edcios fiscais do ICMS. E o que a LC 24\/75 considera como benef\u00edcio fiscal? Vejamos no artigo primeiro<\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Benef\u00edcios fiscais<\/strong> <\/span>(Art. 1\u00ba)<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Isen\u00e7\u00f5es <\/span><\/strong>(Art. 1\u00ba, caput), al\u00e9m de poss\u00edveis <strong>prorroga\u00e7\u00f5es e \u00e0s extens\u00f5es (<\/strong>Art. 1\u00ba, <strong>V)<\/strong><\/li><li><strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Redu\u00e7\u00e3o da BC <\/span><\/strong>(Art. 1\u00ba, I)<\/li><li><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Devolu\u00e7\u00e3o<\/strong> <\/span>total ou parcial, direta ou indireta, condicionada ou n\u00e3o, <strong>do tributo<\/strong>, ao contribuinte, a respons\u00e1vel ou a terceiros (Art. 1\u00ba, II);<\/li><li>Concess\u00e3o de<span class=\"has-inline-color has-vivid-purple-color\"> <strong>cr\u00e9ditos presumidos<\/strong><\/span> (Art. 1\u00ba, III);<\/li><li><strong>Quaisquer <span class=\"has-inline-color has-vivid-green-cyan-color\">outros incentivos<\/span><\/strong> ou favores fiscais ou financeiro-fiscais que resultem redu\u00e7\u00e3o ou elimina\u00e7\u00e3o, direta ou indireta, do respectivo \u00f4nus (Art. 1\u00ba, IV); Ex. Manuten\u00e7\u00e3o de cr\u00e9dito<\/li><\/ul>\n\n\n\n<p><span class=\"has-inline-color has-luminous-vivid-amber-color\"><strong>Obs.<\/strong> <\/span>Substitui\u00e7\u00e3o Tribut\u00e1ria, anistia entre outros n\u00e3o s\u00e3o benef\u00edcios fiscais, aten\u00e7\u00e3o!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-reuni-es-do-confaz\">Reuni\u00f5es do CONFAZ<\/h2>\n\n\n\n<p>\u00c9 v\u00e1lido conhecer a literalidade da norma.<\/p>\n\n\n\n<p><em>Art. 2\u00ba &#8211; Os <span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>conv\u00eanios<\/strong> <\/span>a que alude o art. 1\u00ba, <strong>ser\u00e3o celebrados<\/strong> em <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>reuni\u00f5es<\/strong> <\/span>para as quais tenham sido <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>convocados<\/strong> <\/span>representantes de <strong>todos os Estados<\/strong> e do Distrito Federal, <u>sob a presid\u00eancia de representantes do Governo <strong><span class=\"has-inline-color has-vivid-red-color\">federal<\/span><\/strong><\/u>.<\/em><\/p>\n\n\n\n<p><em>\u00a7 1\u00ba &#8211; As reuni\u00f5es se realizar\u00e3o com a <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>presen\u00e7a<\/strong> <\/span>de representantes da <strong>maioria das Unidades da Federa\u00e7\u00e3o<\/strong>.<\/em><\/p>\n\n\n\n<p><em>\u00a7 2\u00ba &#8211; A <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">concess\u00e3o de benef\u00edcios<\/span><\/strong> depender\u00e1 sempre de <strong>decis\u00e3o un\u00e2nime dos Estados representados<\/strong>; a sua <span class=\"has-inline-color has-vivid-purple-color\"><strong>revoga\u00e7\u00e3o<\/strong> <\/span>total ou parcial depender\u00e1 de aprova\u00e7\u00e3o de <strong>quatro quintos<\/strong>, pelo menos, dos representantes presentes.<\/em><\/p>\n\n\n\n<p>Agora vamos esquematizar:<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-cyan-bluish-gray-color\">Convoca\u00e7\u00e3o X Presen\u00e7a<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><span class=\"has-inline-color has-vivid-purple-color\"><strong>Convoca\u00e7\u00e3o<\/strong> <\/span>(Art. 2, caput) \u2013 Todos os representantes (27) <em>\u2013 Representante Federal ser\u00e1 o presidente.<\/em><\/li><li><span class=\"has-inline-color has-vivid-purple-color\"><strong>Qu\u00f3rum m\u00ednimo\/Presen\u00e7a<\/strong> <\/span>(Art. 2, \u00a71\u00ba) \u2013 maioria das UFs (14)<\/li><\/ul>\n\n\n\n<p><strong><span class=\"has-inline-color has-cyan-bluish-gray-color\">Na Delibera\u00e7\u00e3o<\/span> <\/strong>(Art. 2, \u00a72\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><span class=\"has-inline-color has-vivid-purple-color\"><strong>Concess\u00e3o<\/strong> <\/span>\u2013 Decis\u00e3o un\u00e2nime dos representados (presentes)<\/li><li><span class=\"has-inline-color has-vivid-purple-color\"><strong><\/strong><strong>Revoga\u00e7\u00e3o<\/strong> <\/span>&#8211;&nbsp; 4\/5 dos representados (presentes)<\/li><\/ul>\n\n\n\n<p>Assim, dentro de 10 dias, contados da data final da reuni\u00e3o, a resolu\u00e7\u00e3o nela adotada ser\u00e1 <strong>publicada no Di\u00e1rio Oficial da <\/strong><span class=\"has-inline-color has-vivid-red-color\"><strong>Uni\u00e3o<\/strong> <\/span>(Art. 2\u00ba, \u00a7 3\u00ba)<\/p>\n\n\n\n<p>Importante saber que os <strong>conv\u00eanios podem<\/strong> dispor que a aplica\u00e7\u00e3o de qualquer de suas <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">cl\u00e1usulas seja limitada a uma ou a algumas Unidades da Federa\u00e7\u00e3o<\/span><\/strong> (Art. 3\u00ba) e que isso n\u00e3o se confunde com concess\u00e3o unilateral de benef\u00edcio fiscal por parte de um Estado, pois o conv\u00eanio disp\u00f4s anteriormente.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-decreto-de-ratifica-o\">Decreto de ratifica\u00e7\u00e3o<\/h3>\n\n\n\n<p>Ap\u00f3s a publica\u00e7\u00e3o no DOU teremos, os Governadores dever\u00e3o publicar um decreto ratificando ou n\u00e3o os conv\u00eanios, <strong>inclusive<\/strong> daquelas Unidades da Federa\u00e7\u00e3o que n\u00e3o tenham comparecido na reuni\u00e3o do Confaz (Art. 4, \u00a71\u00ba). Vejamos.<\/p>\n\n\n\n<p><em>Art. 4\u00ba &#8211; Dentro do prazo de 15 (quinze) dias contados da publica\u00e7\u00e3o dos conv\u00eanios no Di\u00e1rio Oficial da Uni\u00e3o, e independentemente de qualquer outra comunica\u00e7\u00e3o, o Poder <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Executivo de cada Unidade da Federa\u00e7\u00e3o publicar\u00e1 decreto ratificando ou n\u00e3o os conv\u00eanios<\/span><\/strong> celebrados, considerando-se <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">ratifica\u00e7\u00e3o t\u00e1cita<\/span><\/strong> dos conv\u00eanios a <strong>falta de manifesta\u00e7\u00e3o no prazo<\/strong> assinalado neste artigo.<\/em><\/p>\n\n\n\n<p><em>\u00a7 2\u00ba &#8211; Considerar-se-\u00e1 <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">rejeitado o conv\u00eanio<\/span><\/strong> que <strong>n\u00e3o for expressa ou tacitamente ratificado<\/strong> pelo Poder <strong>Executivo de todas as Unidades da Federa\u00e7\u00e3o<\/strong> ou, nos casos de <span class=\"has-inline-color has-vivid-purple-color\"><strong>revoga\u00e7\u00e3o<\/strong> <\/span>a que se refere o art. 2\u00ba, \u00a7 2\u00ba, desta Lei, pelo Poder Executivo de, <strong>no m\u00ednimo, quatro quintos<\/strong> das Unidades da Federa\u00e7\u00e3o.<\/em><\/p>\n\n\n\n<p>De forma esquematizada:<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-cyan-bluish-gray-color\">Decreto de ratifica\u00e7\u00e3o<\/span><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><span class=\"has-inline-color has-vivid-purple-color\"><strong>Concess\u00e3o<\/strong> <\/span>(Art. 4, caput) \u2013 Todas as UFs, sendo que a falta de manifesta\u00e7\u00e3o \u00e9 considerada como ratifica\u00e7\u00e3o t\u00e1cita (Art. 4, \u00a71\u00ba).<\/li><li><span class=\"has-inline-color has-vivid-purple-color\"><strong><\/strong><strong>Revoga\u00e7\u00e3o<\/strong> <\/span>(Art. 4, \u00a72\u00ba) &#8211;&nbsp; 4\/5 das UFs<\/li><\/ul>\n\n\n\n<p>Os <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">conv\u00eanios ratificados<\/span><\/strong> <strong>obrigam todas as Unidades da Federa\u00e7\u00e3o<\/strong> inclusive as que, regularmente convocadas, n\u00e3o se tenham feito representar na reuni\u00e3o (Art. 7\u00ba), nesse sentido os <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">conv\u00eanios definir\u00e3o as condi\u00e7\u00f5es gerais<\/span><\/strong> em que se poder\u00e3o conceder, unilateralmente, os benef\u00edcios fiscais (Art. 10)<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-prazos\">Prazos<\/h3>\n\n\n\n<p>Vimos que dentro de <strong>10 dias<\/strong>, contados da data final da reuni\u00e3o, a resolu\u00e7\u00e3o nela adotada ser\u00e1 <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">publicada <\/span>no Di\u00e1rio Oficial da <\/strong><span class=\"has-inline-color has-vivid-red-color\"><strong>Uni\u00e3o<\/strong> <\/span>(Art. 2\u00ba, \u00a7 3\u00ba) e que dentro do prazo de <strong>15 dias<\/strong> contados da publica\u00e7\u00e3o do DOU, o <strong>Executivo<\/strong> de cada UF <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">publicar\u00e1 <\/span>o decreto ratificando<\/strong> ou n\u00e3o os conv\u00eanios (Art. 4, caput)<\/p>\n\n\n\n<p>Assim, <strong>at\u00e9 10 dias depois de findo o prazo de ratifica\u00e7\u00e3o dos conv\u00eanios<\/strong>, promover-se-\u00e1, segundo o disposto em Regimento, a <span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>publica\u00e7\u00e3o<\/strong> <\/span>relativa \u00e0 ratifica\u00e7\u00e3o ou \u00e0 rejei\u00e7\u00e3o no <strong>Di\u00e1rio Oficial da <\/strong><span class=\"has-inline-color has-vivid-red-color\"><strong>Uni\u00e3o<\/strong> <\/span>(Art. 5\u00ba)<\/p>\n\n\n\n<p>E por, fim os conv\u00eanios <strong>entrar\u00e3o em <\/strong><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>vigor<\/strong> <\/span>no <strong>30\u00ba dia<\/strong> <strong>ap\u00f3s a publica\u00e7\u00e3o<\/strong>, salvo disposi\u00e7\u00e3o em contr\u00e1rio (Art. 6\u00ba)<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"567\" height=\"138\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/05\/16124351\/image-381.png\" alt=\"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS\" class=\"wp-image-742006\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/05\/16124351\/image-381.png 567w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2021\/05\/16124351\/image-381-300x73.png 300w\" sizes=\"auto, (max-width: 567px) 100vw, 567px\" \/><figcaption>Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS<\/figcaption><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Inobserv\u00e2ncia da Lei<\/h2>\n\n\n\n<p>Foi dito que o objetivo da regra constitucional \u00e9 evitar a guerra fiscal entre os estados, assim a LC 24\/75 previu algumas san\u00e7\u00f5es para o ente que descumprir as regras.<\/p>\n\n\n\n<p>A <strong>inobserv\u00e2ncia<\/strong> da <strong>Lei <span class=\"has-inline-color has-vivid-cyan-blue-color\">acarretar\u00e1<\/span><\/strong>, <strong>cumulativamente <\/strong>(Art. 8\u00ba):<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>I &#8211; a<span class=\"has-inline-color has-vivid-green-cyan-color\"> <strong>nulidade do ato<\/strong><\/span> e a<span class=\"has-inline-color has-vivid-green-cyan-color\"> <strong>inefic\u00e1cia do cr\u00e9dito<\/strong><\/span> fiscal atribu\u00eddo ao estabelecimento recebedor da mercadoria;<\/li><li>Il &#8211; a <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">exigibilidade do imposto n\u00e3o pago<\/span><\/strong> ou devolvido e a inefic\u00e1cia da lei ou ato que conceda remiss\u00e3o do d\u00e9bito correspondente.<\/li><\/ul>\n\n\n\n<p>Ainda, \u00e9 poss\u00edvel a<span class=\"has-inline-color has-vivid-purple-color\"> <strong>presun\u00e7\u00e3o de irregularidade das contas<\/strong><\/span><strong> correspondentes <\/strong>ao exerc\u00edcio, a ju\u00edzo do TCU, e a <strong><span class=\"has-inline-color has-vivid-purple-color\">suspens\u00e3o do pagamento das contas dos Fundos de Participa\u00e7\u00e3o<\/span><\/strong>.<\/p>\n\n\n\n<p>Por fim, \u00e9 v\u00e1lido lembrar que 25% da arrecada\u00e7\u00e3o do ICMS \u00e9 repassado aos munic\u00edpios e \u00e9 <strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">vedado aos Munic\u00edpios<\/span><\/strong>, sob pena das san\u00e7\u00f5es previstas no artigo anterior, <strong>concederem qualquer dos benef\u00edcios sobre sua parcela do ICMS <\/strong>(Art. 9).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Demais regras<\/h2>\n\n\n\n<p>Por fim, vejamos algumas regras finais estipuladas na Lei.<\/p>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">Per\u00edodo de transi\u00e7\u00e3o<\/span> <\/strong>(Art. 12): Regra pouco cobrada em prova, por\u00e9m saiba que existe a possibilidade de<span class=\"has-inline-color has-vivid-green-cyan-color\"> <strong>benef\u00edcios fiscais decorrentes de conv\u00eanios<\/strong><\/span> regionais e nacionais anteriores a lei estarem vigor ainda, al\u00e9m de outros <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>benef\u00edcios fiscais concedidos<\/strong> <strong>pela legisla\u00e7\u00e3o estadual<\/strong><\/span><strong> <\/strong>terem sido convalidados.<\/p>\n\n\n\n<p><span class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Diferimento do ICMS<\/strong> <\/span>(Art. 14): O ICMS ser\u00e1 recolhido pelo destinat\u00e1rio quando da sa\u00edda subsequente, esteja esta sujeita ou n\u00e3o ao pagamento do tributo, nas seguintes opera\u00e7\u00f5es:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>I &#8211; as mercadorias remetidas pelo <strong>estabelecimento do<\/strong><span class=\"has-inline-color has-vivid-green-cyan-color\"><strong> produtor para<\/strong> <\/span>estabelecimento de <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Cooperativa<\/strong> <\/span>de que fa\u00e7a parte, situada no <strong>mesmo Estado<\/strong>;<\/li><li>II &#8211; as mercadorias remetidas pelo estabelecimento de <strong><span class=\"has-inline-color has-vivid-green-cyan-color\">Cooperativa de Produtores, para<\/span><\/strong> estabelecimento, no <strong>mesmo Estado<\/strong>, da pr\u00f3pria Cooperativa, de <span class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Cooperativa Central<\/strong> <\/span>ou de Federa\u00e7\u00e3o de Cooperativas de que a Cooperativa remetente fa\u00e7a parte.<\/li><\/ul>\n\n\n\n<p><strong><span class=\"has-inline-color has-vivid-cyan-blue-color\">N\u00e3o aplica\u00e7\u00e3o da LC 24\/75<\/span> <\/strong>(Art. 15): Ainda que existam embates judiciais sobre a recep\u00e7\u00e3o ou n\u00e3o do artigo, \u201cleve para prova\u201d que a LC 24\/75 <strong>n\u00e3o se aplica \u00e0s ind\u00fastrias instaladas ou que vierem a instalar-se na Zona Franca de Manaus<\/strong>, sendo vedado \u00e0s demais Unidades da Federa\u00e7\u00e3o determinar a exclus\u00e3o de incentivo fiscal, pr\u00eamio ou est\u00edmulo concedido pelo Estado do Amazonas<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final da an\u00e1lise da Lei Complementar 24 de 1975 (LC 24\/75) \u2013 Lei das concess\u00f5es de benef\u00edcios fiscais de ICMS. Espero que tenham gostado.<\/p>\n\n\n\n<p>Fica como sugest\u00e3o uma lista de quest\u00f5es para treinar o assunto, lembre-se que a pr\u00e1tica de resolu\u00e7\u00e3o de exerc\u00edcios \u00e9 essencial para a fixa\u00e7\u00e3o do conte\u00fado.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/questoes.estrategiaconcursos.com.br\/4d440b75-e3c0-451d-aec8-830fe15e4806\">SQ Estrat\u00e9gia \u2013 LC 24\/75<\/a><\/p>\n\n\n\n<p>Para mais conte\u00fados como esse:<\/p>\n\n\n\n<p class=\"has-text-align-center\"><a href=\"https:\/\/www.instagram.com\/resumospassarin\/\">https:\/\/www.instagram.com\/resumospassarin\/<\/a><\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"h-cursos-e-assinaturas\">Cursos e Assinaturas<\/h2>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-tribunal\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Cursos para Carreiras Jur\u00eddicas<\/h3>\n        <p class=\"subtitulo-assinatura\">Conhe\u00e7a os cursos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/assinaturas-carreira-juridica\/\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\n        <\/div>\n      <\/div>\n      <p class=\"texto-auxiliar\">Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds.<\/p>\n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-ecj\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura Jur\u00eddica <\/h3>\n        <p class=\"subtitulo-assinatura\">Conhe\u00e7a os planos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas-ecj\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\n        <\/div>\n      <\/div>\n      <p class=\"texto-auxiliar\">Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds. \n<\/p>\n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<p>At\u00e9 mais e bons estudos!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos sobre a Lei Complementar 24 de 1975 (LC 24\/75), Lei que disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de benef\u00edcios fiscais do ICMS. Trata-se de uma Lei bem relevante para os concursos dos Fiscos Estaduais e que tem bastante aplica\u00e7\u00e3o pr\u00e1tica, pois ela busca evitar as [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":558235,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983,2185,1984,214710],"tags":[],"tax_estado":[219964,219965,219966,219967,219968,219969,219963,219970,219971,219972,219973,219974,219975,219976,219977,219978,219979,219980,219981,219982,219983,219984,219985,219986,219987,219988,219989,219990],"class_list":["post-742004","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","category-carreiras-juridicas","category-tribunais","category-tribunais-de-contas","tax_estado-ac","tax_estado-al","tax_estado-am","tax_estado-ap","tax_estado-ba","tax_estado-ce","tax_estado-concursos-federais","tax_estado-df","tax_estado-es","tax_estado-go","tax_estado-ma","tax_estado-mg","tax_estado-ms","tax_estado-mt","tax_estado-pa","tax_estado-pb","tax_estado-pe","tax_estado-pi","tax_estado-pr","tax_estado-rj","tax_estado-rn","tax_estado-ro","tax_estado-rr","tax_estado-rs","tax_estado-sc","tax_estado-se","tax_estado-sp","tax_estado-to"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS<\/title>\n<meta name=\"description\" content=\"Veja neste artigo sobre a Lei Complementar 24 de 1975, Lei que disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de benef\u00edcios fiscais do ICMS.\" \/>\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.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS\" \/>\n<meta property=\"og:description\" content=\"Veja neste artigo sobre a Lei Complementar 24 de 1975, Lei que disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de benef\u00edcios fiscais do ICMS.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/\" \/>\n<meta property=\"og:site_name\" content=\"Estrat\u00e9gia Concursos\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-24T16:44:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-09-12T10:10:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"670\" \/>\n\t<meta property=\"og:image:height\" content=\"444\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Leonardo Menezes Passarin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:site\" content=\"@EstratConcursos\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Leonardo Menezes Passarin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"NewsArticle\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/\"},\"author\":{\"name\":\"Leonardo Menezes Passarin\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d\"},\"headline\":\"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS\",\"datePublished\":\"2021-05-24T16:44:00+00:00\",\"dateModified\":\"2021-09-12T10:10:48+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/\"},\"wordCount\":1558,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\",\"articleSection\":[\"Fiscal - Estadual (ICMS)\",\"Jur\u00eddico\",\"Tribunais\",\"Tribunais de Contas (TCU, TCE, TCM)\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#respond\"]}],\"copyrightYear\":\"2021\",\"copyrightHolder\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"}},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/\",\"name\":\"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS\",\"isPartOf\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\",\"datePublished\":\"2021-05-24T16:44:00+00:00\",\"dateModified\":\"2021-09-12T10:10:48+00:00\",\"description\":\"Veja neste artigo sobre a Lei Complementar 24 de 1975, Lei que disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de benef\u00edcios fiscais do ICMS.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#primaryimage\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png\",\"width\":670,\"height\":444,\"caption\":\"O ICMS monof\u00e1sico na Lei 192\/22 para a SEFAZ-MT\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"name\":\"Estrat\u00e9gia Concursos\",\"description\":\"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.\",\"publisher\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization\",\"name\":\"Estrat\u00e9gia Concursos\",\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"contentUrl\":\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg\",\"width\":230,\"height\":60,\"caption\":\"Estrat\u00e9gia Concursos\"},\"image\":{\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/EstratConcursos\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d\",\"name\":\"Leonardo Menezes Passarin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g\",\"caption\":\"Leonardo Menezes Passarin\"},\"url\":\"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/passarin-leonardohotmail-com\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS","description":"Veja neste artigo sobre a Lei Complementar 24 de 1975, Lei que disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de benef\u00edcios fiscais do ICMS.","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.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/","og_locale":"pt_BR","og_type":"article","og_title":"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS","og_description":"Veja neste artigo sobre a Lei Complementar 24 de 1975, Lei que disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de benef\u00edcios fiscais do ICMS.","og_url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/","og_site_name":"Estrat\u00e9gia Concursos","article_published_time":"2021-05-24T16:44:00+00:00","article_modified_time":"2021-09-12T10:10:48+00:00","og_image":[{"width":670,"height":444,"url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","type":"image\/png"}],"author":"Leonardo Menezes Passarin","twitter_card":"summary_large_image","twitter_creator":"@EstratConcursos","twitter_site":"@EstratConcursos","twitter_misc":{"Escrito por":"Leonardo Menezes Passarin","Est. tempo de leitura":"7 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"NewsArticle","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#article","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/"},"author":{"name":"Leonardo Menezes Passarin","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d"},"headline":"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS","datePublished":"2021-05-24T16:44:00+00:00","dateModified":"2021-09-12T10:10:48+00:00","mainEntityOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/"},"wordCount":1558,"commentCount":0,"publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","articleSection":["Fiscal - Estadual (ICMS)","Jur\u00eddico","Tribunais","Tribunais de Contas (TCU, TCE, TCM)"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#respond"]}],"copyrightYear":"2021","copyrightHolder":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"}},{"@type":"WebPage","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/","name":"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS","isPartOf":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#primaryimage"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#primaryimage"},"thumbnailUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","datePublished":"2021-05-24T16:44:00+00:00","dateModified":"2021-09-12T10:10:48+00:00","description":"Veja neste artigo sobre a Lei Complementar 24 de 1975, Lei que disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de benef\u00edcios fiscais do ICMS.","breadcrumb":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#primaryimage","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2020\/08\/20121337\/154672-icms-1.png","width":670,"height":444,"caption":"O ICMS monof\u00e1sico na Lei 192\/22 para a SEFAZ-MT"},{"@type":"BreadcrumbList","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lei-complementar-24-de-1975\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.estrategiaconcursos.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Lei Complementar 24 de 1975 \u2013 Benef\u00edcios fiscais de ICMS"}]},{"@type":"WebSite","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#website","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","name":"Estrat\u00e9gia Concursos","description":"O blog da Estrat\u00e9gia Concursos traz not\u00edcias sobre concursos e artigos de professores oferecendo cursos para concursos (pdf + videaulas) no site.","publisher":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#organization","name":"Estrat\u00e9gia Concursos","url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","contentUrl":"https:\/\/dhg1h5j42swfq.cloudfront.net\/2025\/06\/03203428\/logo_concursos-1.jpg","width":230,"height":60,"caption":"Estrat\u00e9gia Concursos"},"image":{"@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/EstratConcursos"]},{"@type":"Person","@id":"https:\/\/www.estrategiaconcursos.com.br\/blog\/#\/schema\/person\/245b44e43eb13f0dbd04a7a078cd0d0d","name":"Leonardo Menezes Passarin","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/fc0e5714ceaa97f24e6e6a30eab74ba8a701c2b62f8cab100ffdb22c6d8f42c3?s=96&d=mm&r=g","caption":"Leonardo Menezes Passarin"},"url":"https:\/\/www.estrategiaconcursos.com.br\/blog\/author\/passarin-leonardohotmail-com\/"}]}},"_links":{"self":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/742004","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/users\/1763"}],"replies":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/comments?post=742004"}],"version-history":[{"count":8,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/742004\/revisions"}],"predecessor-version":[{"id":859310,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/posts\/742004\/revisions\/859310"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media\/558235"}],"wp:attachment":[{"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/media?parent=742004"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/categories?post=742004"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tags?post=742004"},{"taxonomy":"tax_estado","embeddable":true,"href":"https:\/\/www.estrategiaconcursos.com.br\/blog\/wp-json\/wp\/v2\/tax_estado?post=742004"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}