{"id":12,"date":"2026-09-05T21:36:51","date_gmt":"2026-09-06T00:36:51","guid":{"rendered":"https:\/\/darkred-chough-236267.hostingersite.com\/crimes-tributarios-e-compliance\/"},"modified":"2026-09-05T21:36:51","modified_gmt":"2026-09-06T00:36:51","slug":"crimes-tributarios-e-compliance","status":"publish","type":"page","link":"https:\/\/rangeladvocaciacriminal.com.br\/atuacao\/crimes-tributarios-e-compliance","title":{"rendered":"Crimes Tribut\u00e1rios e Compliance"},"content":{"rendered":"<section class=\"border-b border-border\/60\">\n<div class=\"mx-auto max-w-4xl px-6 py-16\">\n<nav aria-label=\"Breadcrumb\" class=\"text-xs uppercase tracking-[0.22em] text-muted-foreground\">\n<ol class=\"flex flex-wrap items-center gap-2\">\n<li class=\"flex items-center gap-2\"><a class=\"transition-colors hover:text-[color:var(--color-gold)]\" href=\"\/\">In\u00edcio<\/a><svg aria-hidden=\"true\" class=\"lucide lucide-chevron-right h-3 w-3 opacity-60\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m9 18 6-6-6-6\"><\/path><\/svg><\/li>\n<li class=\"flex items-center gap-2\"><span class=\"\">\u00c1reas de atua\u00e7\u00e3o<\/span><svg aria-hidden=\"true\" class=\"lucide lucide-chevron-right h-3 w-3 opacity-60\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m9 18 6-6-6-6\"><\/path><\/svg><\/li>\n<li class=\"flex items-center gap-2\"><span class=\"text-[color:var(--color-gold)]\">Crimes Tribut\u00e1rios e Compliance<\/span><\/li>\n<\/ol>\n<\/nav>\n<p class=\"eyebrow mt-10\">\u00c1rea de atua\u00e7\u00e3o<\/p>\n<h1 class=\"display-title mt-6 text-4xl md:text-6xl\">Crimes Tribut\u00e1rios e Compliance<\/h1>\n<p><span aria-hidden=\"true\" class=\"mt-8 inline-block gold-rule\"><\/span><\/p>\n<p class=\"mt-8 max-w-2xl text-base leading-relaxed text-foreground\/85 md:text-lg\">Defesa em crimes contra a ordem tribut\u00e1ria e assessoria em compliance penal para empres\u00e1rios e empresas. Rio de Janeiro e todo o territ\u00f3rio nacional.<\/p>\n<\/div>\n<\/section>\n<section class=\"mx-auto max-w-4xl px-6 py-20\">\n<article class=\"space-y-6 text-base leading-relaxed text-foreground\/85\">\n<h2 class=\"display-title text-2xl md:text-3xl\">Quando o problema fiscal vira problema criminal<\/h2>\n<p>Crimes tribut\u00e1rios vivem na fronteira entre duas esferas: a fiscal e a penal. Uma autua\u00e7\u00e3o da Receita pode, em determinados casos, se transformar em a\u00e7\u00e3o penal contra o empres\u00e1rio, e \u00e9 a\u00ed que a liberdade entra em jogo ao lado do dinheiro. O ponto que a maioria ignora \u00e9 que, em regra, a a\u00e7\u00e3o penal por crimes materiais contra a ordem tribut\u00e1ria depende do encerramento definitivo do processo administrativo fiscal, conforme a S\u00famula Vinculante 24 do Supremo Tribunal Federal. Isso abre uma janela de defesa na esfera administrativa, antes de o caso chegar ao crime.<\/p>\n<p>Outro ponto decisivo \u00e9 que, em muitos crimes tribut\u00e1rios, o pagamento integral do d\u00e9bito pode extinguir a punibilidade, e o parcelamento pode suspender o andamento do processo. Ou seja, a melhor defesa \u00e0s vezes n\u00e3o \u00e9 um recurso, \u00e9 uma estrat\u00e9gia fiscal conduzida no tempo certo.<\/p>\n<p>Do outro lado da mesma moeda est\u00e1 a preven\u00e7\u00e3o. Um programa de compliance penal bem estruturado reduz a exposi\u00e7\u00e3o de gestores e demonstra boa-f\u00e9, o que pesa quando algo d\u00e1 errado. Prevenir custa uma fra\u00e7\u00e3o do que custa se defender.<\/p>\n<\/article>\n<\/section>\n<section class=\"border-y border-border\/60 bg-[color:var(--color-ink)]\">\n<div class=\"mx-auto max-w-6xl px-6 py-20\">\n<p class=\"eyebrow\">Situa\u00e7\u00f5es que tratamos<\/p>\n<h2 class=\"display-title mt-6 text-3xl md:text-4xl\">Hip\u00f3teses t\u00edpicas<\/h2>\n<p><span aria-hidden=\"true\" class=\"mt-6 inline-block gold-rule\"><\/span><\/p>\n<ul class=\"mt-12 grid gap-6 md:grid-cols-2\">\n<li class=\"border border-border\/60 bg-card p-6\">\n<h3 class=\"font-display text-lg uppercase tracking-[0.08em]\">Sonega\u00e7\u00e3o fiscal<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Supress\u00e3o ou redu\u00e7\u00e3o de tributo mediante omiss\u00e3o ou fraude, nos termos da Lei 8.137\/1990.<\/p>\n<\/li>\n<li class=\"border border-border\/60 bg-card p-6\">\n<h3 class=\"font-display text-lg uppercase tracking-[0.08em]\">Apropria\u00e7\u00e3o ind\u00e9bita tribut\u00e1ria<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Valores declarados e n\u00e3o recolhidos, tema em que o dolo e a contum\u00e1cia s\u00e3o decisivos, conforme entendimento do STF.<\/p>\n<\/li>\n<li class=\"border border-border\/60 bg-card p-6\">\n<h3 class=\"font-display text-lg uppercase tracking-[0.08em]\">Responsabiliza\u00e7\u00e3o de s\u00f3cios e administradores<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Imputa\u00e7\u00e3o pessoal a gestores por atos da empresa.<\/p>\n<\/li>\n<li class=\"border border-border\/60 bg-card p-6\">\n<h3 class=\"font-display text-lg uppercase tracking-[0.08em]\">Rela\u00e7\u00e3o entre a esfera administrativa e a penal<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Uso do processo fiscal como frente de defesa antes da a\u00e7\u00e3o penal.<\/p>\n<\/li>\n<li class=\"border border-border\/60 bg-card p-6\">\n<h3 class=\"font-display text-lg uppercase tracking-[0.08em]\">Compliance penal empresarial<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Estrutura\u00e7\u00e3o de programas de integridade para prevenir riscos e proteger gestores.<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<\/section>\n<section class=\"mx-auto max-w-6xl px-6 py-20\">\n<p class=\"eyebrow\">Como o escrit\u00f3rio atua<\/p>\n<h2 class=\"display-title mt-6 text-3xl md:text-4xl\">M\u00e9todo em etapas<\/h2>\n<p><span aria-hidden=\"true\" class=\"mt-6 inline-block gold-rule\"><\/span><\/p>\n<ol class=\"mt-12 grid gap-6 md:grid-cols-2 lg:grid-cols-3\">\n<li class=\"border border-border\/60 bg-card p-6\"><span class=\"font-display text-3xl text-[color:var(--color-gold)]\">01<\/span><br \/>\n<h3 class=\"mt-4 font-display text-lg uppercase tracking-[0.08em]\">Diagn\u00f3stico fiscal-penal integrado<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Analisamos a autua\u00e7\u00e3o e a imputa\u00e7\u00e3o em conjunto, porque a solu\u00e7\u00e3o muitas vezes est\u00e1 na esfera tribut\u00e1ria, n\u00e3o apenas na criminal.<\/p>\n<\/li>\n<li class=\"border border-border\/60 bg-card p-6\"><span class=\"font-display text-3xl text-[color:var(--color-gold)]\">02<\/span><br \/>\n<h3 class=\"mt-4 font-display text-lg uppercase tracking-[0.08em]\">Extin\u00e7\u00e3o ou suspens\u00e3o da punibilidade<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Avaliamos as hip\u00f3teses de pagamento e parcelamento capazes de extinguir a punibilidade ou suspender o processo.<\/p>\n<\/li>\n<li class=\"border border-border\/60 bg-card p-6\"><span class=\"font-display text-3xl text-[color:var(--color-gold)]\">03<\/span><br \/>\n<h3 class=\"mt-4 font-display text-lg uppercase tracking-[0.08em]\">Atua\u00e7\u00e3o na esfera administrativa<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Trabalhamos o contencioso fiscal antes do penal, aproveitando a exig\u00eancia de constitui\u00e7\u00e3o definitiva do cr\u00e9dito.<\/p>\n<\/li>\n<li class=\"border border-border\/60 bg-card p-6\"><span class=\"font-display text-3xl text-[color:var(--color-gold)]\">04<\/span><br \/>\n<h3 class=\"mt-4 font-display text-lg uppercase tracking-[0.08em]\">Defesa t\u00e9cnica na a\u00e7\u00e3o penal<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Sustentamos a defesa sobre dolo, autoria e materialidade quando o caso avan\u00e7a para a esfera criminal.<\/p>\n<\/li>\n<li class=\"border border-border\/60 bg-card p-6\"><span class=\"font-display text-3xl text-[color:var(--color-gold)]\">05<\/span><br \/>\n<h3 class=\"mt-4 font-display text-lg uppercase tracking-[0.08em]\">Compliance preventivo<\/h3>\n<p class=\"mt-3 text-sm leading-relaxed text-muted-foreground\">Estruturamos programas de integridade para reduzir exposi\u00e7\u00e3o futura de empresa e gestores.<\/p>\n<\/li>\n<\/ol>\n<\/section>\n<section class=\"border-t border-border\/60\">\n<div class=\"mx-auto max-w-4xl px-6 py-24\">\n<p class=\"eyebrow\">Perguntas frequentes<\/p>\n<h2 class=\"display-title mt-6 text-3xl md:text-4xl\">D\u00favidas sobre crimes tribut\u00e1rios e compliance<\/h2>\n<p><span aria-hidden=\"true\" class=\"mt-6 inline-block gold-rule\"><\/span><\/p>\n<div class=\"mt-10 space-y-3\" data-orientation=\"vertical\">\n<div class=\"border border-border\/60 bg-card px-5\" data-orientation=\"vertical\" data-state=\"closed\">\n<h3 class=\"flex\" data-orientation=\"vertical\" data-state=\"closed\"><button aria-controls=\"radix-_R_2cmba_\" aria-expanded=\"false\" class=\"flex flex-1 items-center justify-between font-medium cursor-pointer transition-all [&amp;[data-state=open]&gt;svg]:rotate-180 py-5 text-left font-display text-base uppercase tracking-[0.06em] text-foreground hover:no-underline\" data-orientation=\"vertical\" data-radix-collection-item=\"\" data-rangel-accordion=\"\" data-state=\"closed\" id=\"radix-_R_cmba_\" type=\"button\">Deixar de pagar imposto \u00e9 crime?<svg aria-hidden=\"true\" class=\"lucide lucide-chevron-down h-4 w-4 shrink-0 text-muted-foreground transition-transform duration-200\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m6 9 6 6 6-6\"><\/path><\/svg><\/button><\/h3>\n<div aria-labelledby=\"radix-_R_cmba_\" class=\"overflow-hidden text-sm data-[state=closed]:animate-accordion-up data-[state=open]:animate-accordion-down\" data-orientation=\"vertical\" data-state=\"closed\" hidden=\"\" id=\"radix-_R_2cmba_\" role=\"region\" style=\"--radix-accordion-content-height:var(--radix-collapsible-content-height);--radix-accordion-content-width:var(--radix-collapsible-content-width)\">\n<div class=\"pb-4 pt-0 text-muted-foreground leading-relaxed\">Nem toda d\u00edvida tribut\u00e1ria \u00e9 crime. O simples n\u00e3o pagamento, por dificuldade financeira, em regra \u00e9 inadimplemento, n\u00e3o crime. O crime exige fraude, omiss\u00e3o dolosa ou, em casos espec\u00edficos de valores declarados e n\u00e3o recolhidos, a demonstra\u00e7\u00e3o de dolo e contum\u00e1cia.<\/div>\n<\/div>\n<\/div>\n<div class=\"border border-border\/60 bg-card px-5\" data-orientation=\"vertical\" data-state=\"closed\">\n<h3 class=\"flex\" data-orientation=\"vertical\" data-state=\"closed\"><button aria-controls=\"radix-_R_2kmba_\" aria-expanded=\"false\" class=\"flex flex-1 items-center justify-between font-medium cursor-pointer transition-all [&amp;[data-state=open]&gt;svg]:rotate-180 py-5 text-left font-display text-base uppercase tracking-[0.06em] text-foreground hover:no-underline\" data-orientation=\"vertical\" data-radix-collection-item=\"\" data-rangel-accordion=\"\" data-state=\"closed\" id=\"radix-_R_kmba_\" type=\"button\">O pagamento do tributo extingue o crime?<svg aria-hidden=\"true\" class=\"lucide lucide-chevron-down h-4 w-4 shrink-0 text-muted-foreground transition-transform duration-200\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m6 9 6 6 6-6\"><\/path><\/svg><\/button><\/h3>\n<div aria-labelledby=\"radix-_R_kmba_\" class=\"overflow-hidden text-sm data-[state=closed]:animate-accordion-up data-[state=open]:animate-accordion-down\" data-orientation=\"vertical\" data-state=\"closed\" hidden=\"\" id=\"radix-_R_2kmba_\" role=\"region\" style=\"--radix-accordion-content-height:var(--radix-collapsible-content-height);--radix-accordion-content-width:var(--radix-collapsible-content-width)\">\n<div class=\"pb-4 pt-0 text-muted-foreground leading-relaxed\">Em v\u00e1rios crimes tribut\u00e1rios, sim. O pagamento integral do d\u00e9bito, mesmo ap\u00f3s a den\u00fancia, pode extinguir a punibilidade, e o parcelamento pode suspender o processo. \u00c9 uma das estrat\u00e9gias mais poderosas, quando cab\u00edvel.<\/div>\n<\/div>\n<\/div>\n<div class=\"border border-border\/60 bg-card px-5\" data-orientation=\"vertical\" data-state=\"closed\">\n<h3 class=\"flex\" data-orientation=\"vertical\" data-state=\"closed\"><button aria-controls=\"radix-_R_2smba_\" aria-expanded=\"false\" class=\"flex flex-1 items-center justify-between font-medium cursor-pointer transition-all [&amp;[data-state=open]&gt;svg]:rotate-180 py-5 text-left font-display text-base uppercase tracking-[0.06em] text-foreground hover:no-underline\" data-orientation=\"vertical\" data-radix-collection-item=\"\" data-rangel-accordion=\"\" data-state=\"closed\" id=\"radix-_R_smba_\" type=\"button\">O s\u00f3cio ou administrador responde pessoalmente?<svg aria-hidden=\"true\" class=\"lucide lucide-chevron-down h-4 w-4 shrink-0 text-muted-foreground transition-transform duration-200\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m6 9 6 6 6-6\"><\/path><\/svg><\/button><\/h3>\n<div aria-labelledby=\"radix-_R_smba_\" class=\"overflow-hidden text-sm data-[state=closed]:animate-accordion-up data-[state=open]:animate-accordion-down\" data-orientation=\"vertical\" data-state=\"closed\" hidden=\"\" id=\"radix-_R_2smba_\" role=\"region\" style=\"--radix-accordion-content-height:var(--radix-collapsible-content-height);--radix-accordion-content-width:var(--radix-collapsible-content-width)\">\n<div class=\"pb-4 pt-0 text-muted-foreground leading-relaxed\">Pode responder, quando se demonstra que participou da decis\u00e3o ou da conduta. Um dos focos da defesa \u00e9 separar a responsabilidade da empresa da responsabilidade pessoal do gestor.<\/div>\n<\/div>\n<\/div>\n<div class=\"border border-border\/60 bg-card px-5\" data-orientation=\"vertical\" data-state=\"closed\">\n<h3 class=\"flex\" data-orientation=\"vertical\" data-state=\"closed\"><button aria-controls=\"radix-_R_34mba_\" aria-expanded=\"false\" class=\"flex flex-1 items-center justify-between font-medium cursor-pointer transition-all [&amp;[data-state=open]&gt;svg]:rotate-180 py-5 text-left font-display text-base uppercase tracking-[0.06em] text-foreground hover:no-underline\" data-orientation=\"vertical\" data-radix-collection-item=\"\" data-rangel-accordion=\"\" data-state=\"closed\" id=\"radix-_R_14mba_\" type=\"button\">Preciso esperar o fim do processo na Receita para me defender no crime?<svg aria-hidden=\"true\" class=\"lucide lucide-chevron-down h-4 w-4 shrink-0 text-muted-foreground transition-transform duration-200\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m6 9 6 6 6-6\"><\/path><\/svg><\/button><\/h3>\n<div aria-labelledby=\"radix-_R_14mba_\" class=\"overflow-hidden text-sm data-[state=closed]:animate-accordion-up data-[state=open]:animate-accordion-down\" data-orientation=\"vertical\" data-state=\"closed\" hidden=\"\" id=\"radix-_R_34mba_\" role=\"region\" style=\"--radix-accordion-content-height:var(--radix-collapsible-content-height);--radix-accordion-content-width:var(--radix-collapsible-content-width)\">\n<div class=\"pb-4 pt-0 text-muted-foreground leading-relaxed\">Em regra, a a\u00e7\u00e3o penal por crimes materiais contra a ordem tribut\u00e1ria depende do encerramento definitivo do processo administrativo fiscal, conforme a S\u00famula Vinculante 24 do STF. Por isso a defesa na esfera administrativa \u00e9 parte da estrat\u00e9gia penal.<\/div>\n<\/div>\n<\/div>\n<div class=\"border border-border\/60 bg-card px-5\" data-orientation=\"vertical\" data-state=\"closed\">\n<h3 class=\"flex\" data-orientation=\"vertical\" data-state=\"closed\"><button aria-controls=\"radix-_R_3cmba_\" aria-expanded=\"false\" class=\"flex flex-1 items-center justify-between font-medium cursor-pointer transition-all [&amp;[data-state=open]&gt;svg]:rotate-180 py-5 text-left font-display text-base uppercase tracking-[0.06em] text-foreground hover:no-underline\" data-orientation=\"vertical\" data-radix-collection-item=\"\" data-rangel-accordion=\"\" data-state=\"closed\" id=\"radix-_R_1cmba_\" type=\"button\">ICMS declarado e n\u00e3o pago pode ser crime?<svg aria-hidden=\"true\" class=\"lucide lucide-chevron-down h-4 w-4 shrink-0 text-muted-foreground transition-transform duration-200\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m6 9 6 6 6-6\"><\/path><\/svg><\/button><\/h3>\n<div aria-labelledby=\"radix-_R_1cmba_\" class=\"overflow-hidden text-sm data-[state=closed]:animate-accordion-up data-[state=open]:animate-accordion-down\" data-orientation=\"vertical\" data-state=\"closed\" hidden=\"\" id=\"radix-_R_3cmba_\" role=\"region\" style=\"--radix-accordion-content-height:var(--radix-collapsible-content-height);--radix-accordion-content-width:var(--radix-collapsible-content-width)\">\n<div class=\"pb-4 pt-0 text-muted-foreground leading-relaxed\">O STF admite que o n\u00e3o recolhimento de ICMS declarado pode configurar crime em situa\u00e7\u00f5es espec\u00edficas, quando presentes o dolo e a contum\u00e1cia. Cada caso precisa ser analisado individualmente, e a linha entre inadimpl\u00eancia e crime \u00e9 justamente o terreno da defesa.<\/div>\n<\/div>\n<\/div>\n<div class=\"border border-border\/60 bg-card px-5\" data-orientation=\"vertical\" data-state=\"closed\">\n<h3 class=\"flex\" data-orientation=\"vertical\" data-state=\"closed\"><button aria-controls=\"radix-_R_3kmba_\" aria-expanded=\"false\" class=\"flex flex-1 items-center justify-between font-medium cursor-pointer transition-all [&amp;[data-state=open]&gt;svg]:rotate-180 py-5 text-left font-display text-base uppercase tracking-[0.06em] text-foreground hover:no-underline\" data-orientation=\"vertical\" data-radix-collection-item=\"\" data-rangel-accordion=\"\" data-state=\"closed\" id=\"radix-_R_1kmba_\" type=\"button\">O que \u00e9 compliance penal e por que importa para a minha empresa?<svg aria-hidden=\"true\" class=\"lucide lucide-chevron-down h-4 w-4 shrink-0 text-muted-foreground transition-transform duration-200\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m6 9 6 6 6-6\"><\/path><\/svg><\/button><\/h3>\n<div aria-labelledby=\"radix-_R_1kmba_\" class=\"overflow-hidden text-sm data-[state=closed]:animate-accordion-up data-[state=open]:animate-accordion-down\" data-orientation=\"vertical\" data-state=\"closed\" hidden=\"\" id=\"radix-_R_3kmba_\" role=\"region\" style=\"--radix-accordion-content-height:var(--radix-collapsible-content-height);--radix-accordion-content-width:var(--radix-collapsible-content-width)\">\n<div class=\"pb-4 pt-0 text-muted-foreground leading-relaxed\">\u00c9 um conjunto de controles e pol\u00edticas que previne a pr\u00e1tica de crimes no ambiente empresarial. Al\u00e9m de reduzir risco, demonstra boa-f\u00e9 e pode atenuar a exposi\u00e7\u00e3o de gestores diante de uma investiga\u00e7\u00e3o.<\/div>\n<\/div>\n<\/div>\n<div class=\"border border-border\/60 bg-card px-5\" data-orientation=\"vertical\" data-state=\"closed\">\n<h3 class=\"flex\" data-orientation=\"vertical\" data-state=\"closed\"><button aria-controls=\"radix-_R_3smba_\" aria-expanded=\"false\" class=\"flex flex-1 items-center justify-between font-medium cursor-pointer transition-all [&amp;[data-state=open]&gt;svg]:rotate-180 py-5 text-left font-display text-base uppercase tracking-[0.06em] text-foreground hover:no-underline\" data-orientation=\"vertical\" data-radix-collection-item=\"\" data-rangel-accordion=\"\" data-state=\"closed\" id=\"radix-_R_1smba_\" type=\"button\">O escrit\u00f3rio atende fora do Rio de Janeiro?<svg aria-hidden=\"true\" class=\"lucide lucide-chevron-down h-4 w-4 shrink-0 text-muted-foreground transition-transform duration-200\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m6 9 6 6 6-6\"><\/path><\/svg><\/button><\/h3>\n<div aria-labelledby=\"radix-_R_1smba_\" class=\"overflow-hidden text-sm data-[state=closed]:animate-accordion-up data-[state=open]:animate-accordion-down\" data-orientation=\"vertical\" data-state=\"closed\" hidden=\"\" id=\"radix-_R_3smba_\" role=\"region\" style=\"--radix-accordion-content-height:var(--radix-collapsible-content-height);--radix-accordion-content-width:var(--radix-collapsible-content-width)\">\n<div class=\"pb-4 pt-0 text-muted-foreground leading-relaxed\">Sim. A sede \u00e9 no Rio de Janeiro e o escrit\u00f3rio atua em todo o territ\u00f3rio nacional.<\/div>\n<\/div>\n<\/div>\n<\/div>\n<ul class=\"mt-14 grid gap-3\">\n<li class=\"flex items-start gap-3 text-sm text-foreground\/85\"><svg aria-hidden=\"true\" class=\"lucide lucide-circle-check mt-0.5 h-4 w-4 text-[color:var(--color-gold)]\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><circle cx=\"12\" cy=\"12\" r=\"10\"><\/circle><path d=\"m9 12 2 2 4-4\"><\/path><\/svg>Defesa integrada nas esferas fiscal e penal<\/li>\n<li class=\"flex items-start gap-3 text-sm text-foreground\/85\"><svg aria-hidden=\"true\" class=\"lucide lucide-circle-check mt-0.5 h-4 w-4 text-[color:var(--color-gold)]\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><circle cx=\"12\" cy=\"12\" r=\"10\"><\/circle><path d=\"m9 12 2 2 4-4\"><\/path><\/svg>Estrat\u00e9gia de extin\u00e7\u00e3o e suspens\u00e3o da punibilidade<\/li>\n<li class=\"flex items-start gap-3 text-sm text-foreground\/85\"><svg aria-hidden=\"true\" class=\"lucide lucide-circle-check mt-0.5 h-4 w-4 text-[color:var(--color-gold)]\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><circle cx=\"12\" cy=\"12\" r=\"10\"><\/circle><path d=\"m9 12 2 2 4-4\"><\/path><\/svg>Programas de compliance penal empresarial<\/li>\n<\/ul>\n<\/div>\n<\/section>\n<section class=\"border-y border-border\/60 bg-[color:var(--color-ink)]\">\n<div class=\"mx-auto flex max-w-5xl flex-col items-center gap-6 px-6 py-16 text-center\"><span aria-hidden=\"true\" class=\"gold-rule\"><\/span><\/p>\n<h2 class=\"display-title text-3xl md:text-4xl\">Antes de virar processo criminal, \u00e9 problema que se resolve.<\/h2>\n<p class=\"max-w-2xl text-sm leading-relaxed text-muted-foreground md:text-base\">Se a sua empresa recebeu uma autua\u00e7\u00e3o ou j\u00e1 responde a investiga\u00e7\u00e3o por crime tribut\u00e1rio, o tempo de agir \u00e9 agora. Fale com o escrit\u00f3rio pelo WhatsApp ou pelo telefone de plant\u00e3o.<\/p>\n<div class=\"mt-2 flex flex-col items-center gap-4 sm:flex-row\"><a class=\"btn-whatsapp hover:btn-whatsapp-hover\" data-rangel-track=\"Crimes Tribut\u00e1rios e Compliance\" href=\"https:\/\/wa.me\/5521997651609?text=Ol%C3%A1%2C%20vim%20pela%20p%C3%A1gina%20de%20Crimes%20Tribut%C3%A1rios%20e%20preciso%20de%20atendimento.\" rel=\"noopener noreferrer\" target=\"_blank\"><svg aria-hidden=\"true\" class=\"h-4 w-4\" viewbox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><circle cx=\"12\" cy=\"12\" fill=\"white\" r=\"11\"><\/circle><path d=\"M17.472 14.382c-.297-.149-1.758-.867-2.03-.967-.273-.099-.471-.148-.67.15-.197.297-.767.966-.94 1.164-.173.198-.347.223-.644.075-.297-.15-1.255-.463-2.39-1.475-.883-.788-1.48-1.761-1.653-2.059-.173-.297-.018-.458.13-.606.134-.133.298-.347.446-.52.149-.174.198-.298.298-.497.099-.198.05-.371-.025-.52-.075-.149-.669-1.612-.916-2.207-.242-.579-.487-.5-.669-.51l-.57-.01c-.198 0-.52.074-.792.372-.272.297-1.04 1.016-1.04 2.479 0 1.462 1.065 2.875 1.213 3.074.149.198 2.096 3.2 5.077 4.487.71.306 1.263.489 1.694.626.712.226 1.36.194 1.872.118.571-.085 1.758-.719 2.006-1.413.248-.694.248-1.289.173-1.413-.074-.124-.272-.198-.57-.347z\" fill=\"#25D366\"><\/path><path d=\"M20.52 3.449C12.831-3.984.106 1.407.101 11.893c0 2.096.549 4.14 1.595 5.945L0 24l6.335-1.652a11.882 11.882 0 0 0 5.688 1.448h.005c9.884 0 16.436-10.09 12.06-19.078a11.821 11.821 0 0 0-3.568-3.269zm-8.49 18.297a9.87 9.87 0 0 1-5.033-1.378l-.361-.214-3.741.975 1.005-3.643-.235-.374a9.86 9.86 0 0 1-1.51-5.29c0-8.796 10.727-13.19 16.945-6.973 6.223 6.213 1.831 16.964-6.97 16.964z\" fill=\"#25D366\"><\/path><\/svg>WhatsApp \u00b7 Plant\u00e3o 24h<\/a><a class=\"btn-ghost-gold\" data-rangel-track=\"Crimes Tribut\u00e1rios e Compliance\" href=\"tel:+5521997651609\"><svg aria-hidden=\"true\" class=\"lucide lucide-phone h-4 w-4\" fill=\"none\" height=\"24\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" width=\"24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M13.832 16.568a1 1 0 0 0 1.213-.303l.355-.465A2 2 0 0 1 17 15h3a2 2 0 0 1 2 2v3a2 2 0 0 1-2 2A18 18 0 0 1 2 4a2 2 0 0 1 2-2h3a2 2 0 0 1 2 2v3a2 2 0 0 1-.8 1.6l-.468.351a1 1 0 0 0-.292 1.233 14 14 0 0 0 6.392 6.384\"><\/path><\/svg>(21) 99765-1609<\/a><\/div>\n<\/div>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>In\u00edcio \u00c1reas de atua\u00e7\u00e3o Crimes Tribut\u00e1rios e Compliance \u00c1rea de atua\u00e7\u00e3o Crimes Tribut\u00e1rios e Compliance Defesa em crimes contra a ordem tribut\u00e1ria e assessoria em compliance penal para empres\u00e1rios e empresas. Rio de Janeiro e todo o territ\u00f3rio nacional. Quando o problema fiscal vira problema criminal Crimes tribut\u00e1rios vivem na fronteira entre duas esferas: a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-12","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/rangeladvocaciacriminal.com.br\/institucional-api\/wp\/v2\/pages\/12","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rangeladvocaciacriminal.com.br\/institucional-api\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rangeladvocaciacriminal.com.br\/institucional-api\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rangeladvocaciacriminal.com.br\/institucional-api\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rangeladvocaciacriminal.com.br\/institucional-api\/wp\/v2\/comments?post=12"}],"version-history":[{"count":0,"href":"https:\/\/rangeladvocaciacriminal.com.br\/institucional-api\/wp\/v2\/pages\/12\/revisions"}],"wp:attachment":[{"href":"https:\/\/rangeladvocaciacriminal.com.br\/institucional-api\/wp\/v2\/media?parent=12"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}