{"id":2474,"date":"2026-06-23T14:07:53","date_gmt":"2026-06-23T14:07:53","guid":{"rendered":"https:\/\/www.hsce.com.br\/?p=2474"},"modified":"2026-06-23T14:07:54","modified_gmt":"2026-06-23T14:07:54","slug":"carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis","status":"publish","type":"post","link":"https:\/\/www.hsce.com.br\/en\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/","title":{"rendered":"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis"},"content":{"rendered":"<p>Por unanimidade de votos, o colegiado afastou a cobran\u00e7a de IRPJ e CSLL sobre valores relativos a incentivos fiscais de ICMS da Cervejaria Petr\u00f3polis. No caso, o benef\u00edcio correspondia \u00e0 redu\u00e7\u00e3o da base de c\u00e1lculo do tributo estadual e, segundo a fiscaliza\u00e7\u00e3o, a aus\u00eancia de constitui\u00e7\u00e3o da reserva de incentivos fiscais impediria a exclus\u00e3o do valor correspondente das bases de c\u00e1lculo do IRPJ e da CSLL.<\/p>\n\n\n\n<p>A turma entendeu que, diante da apura\u00e7\u00e3o de preju\u00edzo no per\u00edodo, a reserva poderia ser constitu\u00edda posteriormente, quando houvesse resultado positivo suficiente. O valor em discuss\u00e3o no processo \u00e9 de aproximadamente R$ 200 milh\u00f5es.<\/p>\n\n\n\n<p>O advogado representante do contribuinte, Marcelo Scalambrini, argumentou que a reserva de incentivos n\u00e3o foi constitu\u00edda porque os lucros apurados foram absorvidos pela compensa\u00e7\u00e3o de preju\u00edzos acumulados de per\u00edodos anteriores. Assim, defendeu, n\u00e3o haveria resultado positivo dispon\u00edvel para ser destinado \u00e0 reserva.<\/p>\n\n\n\n<p>O relator, conselheiro Rafael Taranto Malheiros, entendeu que, embora a constitui\u00e7\u00e3o da reserva de incentivos fiscais seja uma condi\u00e7\u00e3o prevista em lei para a exclus\u00e3o dos benef\u00edcios de ICMS das bases do IRPJ e da CSLL, a pr\u00f3pria legisla\u00e7\u00e3o prev\u00ea que, na aus\u00eancia de lucro suficiente, a reserva seja constitu\u00edda posteriormente. No caso, segundo ele, os demonstrativos cont\u00e1beis indicavam que os lucros haviam sido absorvidos pela compensa\u00e7\u00e3o de preju\u00edzos acumulados, de modo que n\u00e3o havia resultado dispon\u00edvel para a forma\u00e7\u00e3o da reserva naquele exerc\u00edcio.<\/p>\n\n\n\n<p>A turma tamb\u00e9m analisou a exclus\u00e3o, das bases de c\u00e1lculo do IRPJ e da CSLL, dos valores relativos \u00e0 atualiza\u00e7\u00e3o pela Selic de cr\u00e9dito reconhecido em pedido de restitui\u00e7\u00e3o ou compensa\u00e7\u00e3o. Nesse ponto, por\u00e9m, o colegiado manteve a cobran\u00e7a por unanimidade.<\/p>\n\n\n\n<p><strong>Colegiado:&nbsp;<\/strong>1\u00aa Turma da 3\u00aa C\u00e2mara da 1\u00aa Se\u00e7\u00e3o<br><strong>Processo:&nbsp;<\/strong>15746.722441\/2024-03<br><strong>Partes:&nbsp;<\/strong>Cervejaria Petropolis S\/A &#8211; Em recupera\u00e7\u00e3o judicial e Fazenda Nacional<br><strong>Relator:&nbsp;<\/strong>Rafael Taranto Malheiros<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Source:&nbsp;<a href=\"https:\/\/www.jota.info\/tributos\" target=\"_blank\" rel=\"noreferrer noopener\">JOTA<\/a><\/p>\n<\/blockquote>","protected":false},"excerpt":{"rendered":"<p>Por unanimidade de votos, o colegiado afastou a cobran\u00e7a de IRPJ e CSLL sobre valores relativos a incentivos fiscais de ICMS da Cervejaria Petr\u00f3polis. No caso, o benef\u00edcio correspondia \u00e0 redu\u00e7\u00e3o da base de c\u00e1lculo do tributo estadual e, segundo a fiscaliza\u00e7\u00e3o, a aus\u00eancia de constitui\u00e7\u00e3o da reserva de incentivos fiscais impediria a exclus\u00e3o do [&hellip;]<\/p>","protected":false},"author":8,"featured_media":2475,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[76],"tags":[1640,637,113,144,720,1022,102,275,169,689,437,1641,484,1599],"class_list":["post-2474","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","tag-cervejariapetropolis","tag-contenciosotributario","tag-creditotributario","tag-csll","tag-direitotributario","tag-fiscalizacao","tag-icms-2","tag-incentivosfiscais","tag-irpj-2","tag-jurisprudenciatributaria","tag-lucroreal","tag-reservadelucros","tag-selic","tag-tributacaofederal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis - Hands on Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hsce.com.br\/en\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis - Hands on Solutions\" \/>\n<meta property=\"og:description\" content=\"Por unanimidade de votos, o colegiado afastou a cobran\u00e7a de IRPJ e CSLL sobre valores relativos a incentivos fiscais de ICMS da Cervejaria Petr\u00f3polis. No caso, o benef\u00edcio correspondia \u00e0 redu\u00e7\u00e3o da base de c\u00e1lculo do tributo estadual e, segundo a fiscaliza\u00e7\u00e3o, a aus\u00eancia de constitui\u00e7\u00e3o da reserva de incentivos fiscais impediria a exclus\u00e3o do [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hsce.com.br\/en\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/\" \/>\n<meta property=\"og:site_name\" content=\"Hands on Solutions\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-23T14:07:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-06-23T14:07:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1170\" \/>\n\t<meta property=\"og:image:height\" content=\"700\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"hsce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"hsce\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/\"},\"author\":{\"name\":\"hsce\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\"},\"headline\":\"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis\",\"datePublished\":\"2026-06-23T14:07:53+00:00\",\"dateModified\":\"2026-06-23T14:07:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/\"},\"wordCount\":356,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp\",\"keywords\":[\"#cervejariapetropolis\",\"#ContenciosoTributario\",\"#creditotributario\",\"#CSLL\",\"#DireitoTributario\",\"#fiscalizacao\",\"#ICMS\",\"#incentivosfiscais\",\"#IRPJ\",\"#JurisprudenciaTributaria\",\"#lucroreal\",\"#reservadelucros\",\"#Selic\",\"#tributacaofederal\"],\"articleSection\":[\"Not\u00edcias\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/\",\"url\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/\",\"name\":\"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis - Hands on Solutions\",\"isPartOf\":{\"@id\":\"https:\/\/www.hsce.com.br\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp\",\"datePublished\":\"2026-06-23T14:07:53+00:00\",\"dateModified\":\"2026-06-23T14:07:54+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#primaryimage\",\"url\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp\",\"contentUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp\",\"width\":1170,\"height\":700},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/www.hsce.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.hsce.com.br\/#website\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"name\":\"Hands on Solutions\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.hsce.com.br\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.hsce.com.br\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.hsce.com.br\/#organization\",\"name\":\"Hands on Solutions\",\"url\":\"https:\/\/www.hsce.com.br\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"contentUrl\":\"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png\",\"width\":230,\"height\":68,\"caption\":\"Hands on Solutions\"},\"image\":{\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33\",\"name\":\"hsce\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g\",\"caption\":\"hsce\"},\"url\":\"https:\/\/www.hsce.com.br\/en\/author\/hsce\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis - Hands on Solutions","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.hsce.com.br\/en\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/","og_locale":"en_US","og_type":"article","og_title":"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis - Hands on Solutions","og_description":"Por unanimidade de votos, o colegiado afastou a cobran\u00e7a de IRPJ e CSLL sobre valores relativos a incentivos fiscais de ICMS da Cervejaria Petr\u00f3polis. No caso, o benef\u00edcio correspondia \u00e0 redu\u00e7\u00e3o da base de c\u00e1lculo do tributo estadual e, segundo a fiscaliza\u00e7\u00e3o, a aus\u00eancia de constitui\u00e7\u00e3o da reserva de incentivos fiscais impediria a exclus\u00e3o do [&hellip;]","og_url":"https:\/\/www.hsce.com.br\/en\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/","og_site_name":"Hands on Solutions","article_published_time":"2026-06-23T14:07:53+00:00","article_modified_time":"2026-06-23T14:07:54+00:00","og_image":[{"width":1170,"height":700,"url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp","type":"image\/webp"}],"author":"hsce","twitter_misc":{"Written by":"hsce","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#article","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/"},"author":{"name":"hsce","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33"},"headline":"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis","datePublished":"2026-06-23T14:07:53+00:00","dateModified":"2026-06-23T14:07:54+00:00","mainEntityOfPage":{"@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/"},"wordCount":356,"commentCount":0,"publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"image":{"@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp","keywords":["#cervejariapetropolis","#ContenciosoTributario","#creditotributario","#CSLL","#DireitoTributario","#fiscalizacao","#ICMS","#incentivosfiscais","#IRPJ","#JurisprudenciaTributaria","#lucroreal","#reservadelucros","#Selic","#tributacaofederal"],"articleSection":["Not\u00edcias"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/","url":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/","name":"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis - Hands on Solutions","isPartOf":{"@id":"https:\/\/www.hsce.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#primaryimage"},"image":{"@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#primaryimage"},"thumbnailUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp","datePublished":"2026-06-23T14:07:53+00:00","dateModified":"2026-06-23T14:07:54+00:00","breadcrumb":{"@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#primaryimage","url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp","contentUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2026\/06\/edit_cerveja_artesanal_jose_cruz-agencia_brasil.webp","width":1170,"height":700},{"@type":"BreadcrumbList","@id":"https:\/\/www.hsce.com.br\/carf-afasta-irpj-e-csll-sobre-incentivo-de-icms-da-cervejaria-petropolis\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.hsce.com.br\/"},{"@type":"ListItem","position":2,"name":"Carf afasta IRPJ e CSLL sobre incentivo de ICMS da Cervejaria Petr\u00f3polis"}]},{"@type":"WebSite","@id":"https:\/\/www.hsce.com.br\/#website","url":"https:\/\/www.hsce.com.br\/","name":"Hands on Solutions","description":"","publisher":{"@id":"https:\/\/www.hsce.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.hsce.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.hsce.com.br\/#organization","name":"Hands on Solutions","url":"https:\/\/www.hsce.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","contentUrl":"https:\/\/www.hsce.com.br\/wp-content\/uploads\/2015\/09\/handson.png","width":230,"height":68,"caption":"Hands on Solutions"},"image":{"@id":"https:\/\/www.hsce.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/hsce-ltda?trk=company_logo"]},{"@type":"Person","@id":"https:\/\/www.hsce.com.br\/#\/schema\/person\/ce400a0e9f66b1195f845fb1fdca8b33","name":"hsce","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5cfe77ad71593df19912d9dffea7f5a8f3b3f45feff1ac302d60b22d3629b491?s=96&d=mm&r=g","caption":"hsce"},"url":"https:\/\/www.hsce.com.br\/en\/author\/hsce\/"}]}},"_links":{"self":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/2474","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/comments?post=2474"}],"version-history":[{"count":1,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/2474\/revisions"}],"predecessor-version":[{"id":2476,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/posts\/2474\/revisions\/2476"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/media\/2475"}],"wp:attachment":[{"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/media?parent=2474"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/categories?post=2474"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hsce.com.br\/en\/wp-json\/wp\/v2\/tags?post=2474"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}