( )
( )
( )
[2001]62 2003 5
( )
( )
( )
A H
- 14 -
( ) -
( )
- 15 -
( ) -
(
) (
)
- 16 -
( ) -
- 17 -
( ) -
( )
( )
,
- 18 -
( ) -
( )18.3.2.
( )
( )
( )
- 19 -
( ) -
( )
/
- 20 -
( ) -
(
( ) )
( )
( )
( )
- (
)
- 21 -
( ) -
( )
- 22 -
( ) -
( )
- 23 -
( ) -
(1)
(2)
(3)
(4)
(5)
- 24 -
( ) -
(1)
(2)
(3)
(4)
(5)
- 25 -
( ) -
(1)
(2)
(3)
- 26 -
( ) -
(
)
(
)
(
)
- 27 -
( ) -
- 28 -
( ) -
(
)
- 29 -
( ) -
- 30 -
( ) -
( )
- 31 -
( ) -
- 32 -
( ) -
- 33 -
( ) -
( ) (%) (%)
- 34 -
( ) -
( ) (%) (%)
- 35 -
( ) -
( ) (%)
- 36 -
( ) -
(1)
(2)
(3)
(4)
(5)
- 37 -
( ) -
- 38 -
( ) -
(1) ( )
(2) (
)
(3)
(
)
(1)
(2) (3)
- 39 -
( ) -
( )
(1)
(2)
(3)
- 40 -
( ) -
( )
( )
- 41 -
( ) -
( )
( )
( )
- 42 -
( ) -
- 43 -
( ) -
- 44 -
( ) -
- 45 -
( ) -
- 46 -
( ) -
- 47 -
( ) -
( )
- 48 -
( ) -
( )
( )
( )
( )23.2
- 49 -
( ) -
- 50 -
( ) -
( )
( 4) 10%
/ 70% 1.2%
(ICMS) ( 2)
(PIS)( 3)
(PIS)
(COFINS) 7.6% 9.60%
(COFINS) ( 3)
- 51 -
( ) -
(COFINS)
PIS COFINS 0.65%
PIS 1.65% 2% COFINS
( ) 2.1.6
- 52 -
( ) -
[2009]70
( ) (
) ( )
( ) ( )
( ) ( )
( )
( )
( ) (
) ( )
( ) ( )
( ) ( ) ( (
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) ( )
( )
( ) ( ) ( ) (
) ( ) ( ) ( ) (
) ( )
( ) ( ) ( ) (
) (
) ( )
( )
- 53 -
( ) -
( ) ( ) ( ) (
( ) ) ( ) (
) ( ) ( ) (
) ( ) 2024
(
) ( )
( ) ( )
(
) ( ( ) )
[2011]58
( ) ( )
( ) ( ( ) ) ( )
( )
( ) ( )
( )
( ) ( )
- 54 -
( ) -
( 2023
( ) 2020
[2016]52
( ) ( )
- 55 -
( ) -
[2023]43
( )
( ) ( ) 2025 1 1 2028
( ) (
) ( )
( ) (
) ( )
( ) (
)
( ) ( ) (
) 2024 1 1 2027 12 31
(
) ( )
( )
( )
- 56 -
( )
( ) ( )
- 57 -
( ) -
( ) ( )
(1)
( ) ( )
(2)
(%) (%)
(%) (%)
(%)
- 58 -
( ) -
(2) -
( ) ( )
-- (17,332,272.80) 17,332,272.80 -
(24,052,730.48) (35,670,850.37) (59,723,580.85)
- (2,297,091.08) (2,297,091.08)
- (1,430,524.62) (1,430,524.62)
(3)
( ) ( )
- 59 -
( ) -
(4)
(5)
(%)
(1)
( ) ( )
(2)
- 190,165,324.60
- 11,082,304.51
- 201,247,629.11
- 60 -
( ) -
(1)
( ) ( )
(2)
( ) ( )
(3)
- 61 -
( ) -
(1)
(%) (%)
(2)
( ) (%)
( ) ( )
- 62 -
( ) -
( ) ( )
(1)
( ) ( )
(2)
( ) ( )
- 63 -
( ) -
(3)
( ) ( )
- - 836,763.93 836,763.93
- - (91,858.88) (91,858.88)
- - (1,801,282.08) (1,801,282.08)
(4)
( ) ( )
(5)
(%)
- 64 -
( ) -
(1)
(2)
( )
( ) ( )
(3)
(%)
- 65 -
( ) -
(3) -
(1)
- - - 26,480,562.00 - 26,480,562.00
( ) ( )
( 1) 583,790,866.41 636,126,822.54
- 66 -
( ) -
(1)
(311,044,894.33) - (311,044,894.33) (327,418,247.03) - (327,418,247.03) -
- 67 -
( ) -
(2)
(%) (%)
(%) (%)
- 68 -
( ) -
(2) -
( ) ( )
-- (15,883,831.46) 15,883,831.46 -
(22,085,363.59) - (22,085,363.59)
- (32,764,779.91) (32,764,779.91)
(4)
( ) ( )
(5)
- 69 -
( ) -
( ) ( )
( )
( )
- - - - - - - - - - -
( )
( )
( )
- 70 -
( ) -
- 71 -
( ) -
(23,767,153.27) (24,980.79) (23,792,134.06)
(13,054,794.05) (6,403.11) (13,061,197.16)
- 72 -
( ) -
(1)
(131,317,716.35) (867,878,674.84) (136,673,771.51) (43,140,036.61) (122,947,435.47) (1,301,957,634.78)
(18,349,580.52) (501,028,754.13) (24,182,440.53) - (80,133,986.18) (623,694,761.36)
- 2,334,391.75 - - 11,674,008.41 14,008,400.16
- (2,053,280.45) (1,192,050.84) - (2,538,352.47) (5,783,683.76)
- - 99,517.95 - - 99,517.95
- 73 -
( ) -
(2)
(2024 12 31 1,257,982,011.22 )
(1)
- 74 -
( ) -
(2)
( ) (%) ( )
- 75 -
( ) -
(3)
(52,187,115.74) (657,870,980.42) (156,960,514.93) (1,387,752.88) (868,406,363.97)
- 9,680,815.20 - - 9,680,815.20
(51,295,982.81) (472,454,994.66) (156,960,514.93) (1,153,670.53) (681,865,162.93)
- 1,563,712.62 - - 1,563,712.62
- 76 -
( ) -
(1)
(443,697,465.91) (13,812,663.29) (459,419.04) (457,969,548.24)
- 24,596,957.51 - 24,596,957.51
(108,203,549.68) (3,943,469.66) (459,419.04) (112,606,438.38)
- 4,895,895.97 - 4,895,895.97
(2) 2025 6 30
- 77 -
( ) -
(1)
(2)
(3)
( ) ( )
(1,897,121,797.89) 6,193,688,782.64 (1,604,174,868.00) 5,488,582,086.25
- 78 -
( ) -
(4)
( ) ( )
(5)
( ) ( )
- 79 -
( ) -
(1)
( ) ( )
( 1) 683,203,710.51 873,662,778.86
( 2) 5,762,317,425.12 2,066,493,436.90
( 3) 100,000,000.00 100,000,000.00
) ( ) ( )
( ) ( ) ( ) (
) ( ) ( )
(2)
( ) ( )
( 1) 1,000,486,111.11 1,000,641,666.68
( 2) 3,400,000.00 19,321,819.72
( 3) 39,855,961.35 44,837,961.35
- 80 -
( ) -
(2) -
( ) ( )
( ) ( )
( ) ( )
- 81 -
( ) -
(1)
( ) ( )
(2)
( ) ( )
(3)
( ) ( )
- 82 -
( ) -
(3) -
( ) ( )
- 83 -
( ) -
( ) ( )
( ) ( )
( ) ( )
( )20 4,198,560,183.24 2,401,940,594.22
( )30 1,312,001,964.21 740,203,863.84
( )29 578,735,596.51 529,984,607.74
- 84 -
( ) -
( ) ( )
(1)
( ) ( )
- 85 -
( ) -
(2)
(%)
( ) ( )
- 4
( 3)
( 2) 100.00 0.80 17/6/2021 2,190 3,500,000,000.00 3,516,749,229.52 - 15,272,722.71 44,810,458.63 (28,080,000.00) - 3,548,752,410.86
-- - - - 5,181,000,000.00 4,204,779,737.26 481,000,000.00 23,404,638.89 38,119,103.63 (396,409,500.00) 578,735,596.51 3,772,158,383.27
A2 2026 2 2024 6 27 4.82
A1 2025 3 A2 2026 6
- 86 -
( ) -
(2) -
A (2021 6 17 ) 6
( ) ( )
( ( )27)
( ) ( )
- 87 -
( ) -
/
( ) ( )
- 88 -
( ) -
( 1) ( 1) ( 1)
( ) ( )
( ( )29)
( ) ( )
( 1) 1,461,951,623.15 654,803,516.09 (46,920,750.76) 2,069,834,388.48
( 2) 2,203,895,815.51 167,510,082.95 (582,626,190.65) 1,788,779,707.81
( ) ( )
( 1)
- 89 -
( ) -
( )
( ) ( )
(43,059,299.56)
- 90 -
( ) -
(10,632,485.85)
(1) 2024
(2) 2025
- 91 -
( ) -
(1)
(2)
(3)
(4)
- 92 -
( ) -
( ) ( )
( ) ( )
- 93 -
( ) -
( ) ( )
( ) ( )
- 94 -
( ) -
( ) ( )
(364,422,711.29) (485,213,902.93)
(1,704,231,580.01) (138,620,721.74)
(1,691,643,702.68) (154,786,656.17)
( ) ( )
/
( ) ( )
- 95 -
( ) -
( ) ( )
(22,024,676.51) (23,180,085.91)
(233,390,913.12) (7,437,638.90)
( ) 6 30 6 30
( ) ( )
/ 22,621,615.72 78,813,885.88
- 96 -
( ) -
( ) ( )
(9,963,723.56) 6,842,946.98
(744,905.05) 207,456.20
( ) (20,449,643.42) (14,627,661.38)
(31,158,272.03) (7,577,258.20)
( ) ( )
(213,010,971.07) (173,450,896.18)
(14,008,400.16) (33,721,428.70)
- (5,948,366.18)
(227,019,371.23) (213,120,691.06)
( ) ( )
( ) 31,387,403.80 (17,413,830.74)
(273,975.01) (27,318,637.90)
(82,209,689.48) (549,667.27)
- 97 -
( ) -
(1)
( ) ( )
(2)
/
( ) ( )
( ) ( )
( ) ( )
(710,902,733.00) (158,845,477.12)
- 98 -
( ) -
( ) ( )
(430,569,775.20) (481,544,023.79)
(379,803,546.40) (403,738,928.33)
(479,301,447.67) (346,963,965.42)
(4,650,009.26) (4,108,581.58)
(3,513,279.86) (7,909,129.24)
( )
( ) ( )
( )14 2,597,610,966.29 2,288,886,500.87
( )13 11,102,207.01 12,030,108.87
( )17 2,255,021,365.14 2,056,563,463.19
( )16 767,895,949.88 274,194,156.99
( ) ( )49 (31,387,403.80) 17,413,830.74
( )48 213,010,971.07 173,450,896.18
- 99 -
( ) -
(1)
(
)
( ) ( )
( / ) 0.74 0.83
(2)
( ) ( )
( / ) 0.74 0.83
( ) ( )
- - - - - - -
(159,043,118.41) 102,402,266.12 - 15,360,339.92 87,041,926.20 - (72,001,192.21)
(1,797,995,776.29) 2,171,348,269.61 - - 2,171,348,269.61 - 373,352,493.32
(1,299,163,945.22) 2,349,870,383.36 (938,001.98) 15,360,339.92 2,335,448,045.42 - 1,036,284,100.20
- 100 -
( ) -
(1)
( ) ( )
( ) 64,373,230.77 48,377,143.44
(2)
( ) ( )
- 101 -
( ) -
(3)
( ) ( )
- 3,500,000.00
(4)
( ) ( )
(5)
( ) ( )
- 77,980,000.00
- 77,980,000.00
- 102 -
( ) -
(6)
( ) ( )
(7)
( ) ( )
(
)
(
)
(
)
- 103 -
( ) -
(1)
( ) ( )
(60,013,129.98) (69,684,496.85)
(31,387,403.80) 17,413,830.74
( )
(182,942,625.76) (109,861,147.42)
(61,051,381.11) 558,507,758.53
(223,341,097.83) (530,648,081.25)
( ) (732,354,929.86) 77,842,458.98
(8,065,180,879.19) (372,274,652.36)
(4,507,645,160.62) (6,690,798,936.77)
( ) (4,959,351,589.64) 40,329,546.06
- 104 -
( ) -
(2)
( ) ( )
(3)
( ) ( )
- 105 -
( ) -
- 106 -
( )
( ) ( )
( ) ( )
( )
(1)
) 948,039.44
(%)
- 107 -
( ) -
(1) -
(2)
-- 3,792,157.77
(3)
- 5,985,833.00
- 108 -
( ) -
(3) -
- 837,231.65
( ) (8,969,142.80) 4,740,197.21
- -
(8,969,142.80) 4,740,197.21
/
(12,761,300.57)
( ) 2025 1
( ) 2025 1
( ) 2025 4
- 109 -
( )
(1)
(%)
(%)
( )
( )
( )
( )
- 100 -
( ) +1
( )
( )
( )
( )
( )
( ) 200000 100 -
( )
- 2276.5981 38.5 61.5
( )
- 2038186.89 75.51 24.49
- 5994.2266 100 -
( )
( )
- 2.5 100 -
( )
- 2.8 99.9 0.1
( )
( )
- 0.005 100 -
( )
( )
( )
( )
( )
- 21000 99.9 0.1
( )
- 110 -
( ) -
(1) -
(%)
(%)
- 1400 100 -
( )
( )
( )
(
)
( )
( )
( )
(%)
(%)
- 21702.3644 - 100.00
- 1 - 100.00
- 25000 - 100.00
- 100 - 100.00
- 879970.9 - 100.00
- 161250 - 100.00
( )
(%)
(%)
( )
( )
( ) 45000 100.00 -
( )
( )
( )
- 111 -
( ) -
(1)
(%)
(2)
/2025 1 1 /2024 1 1
- -
-- (470,230,295.74) (438,584,191.16)
- -
- 112 -
( )
/
( )
( ) ( )
( ) 369,964,136.36 368,827,184.15
- 113 -
( ) -
( ) ( )
( )
- 114 -
( ) -
( )
( ) ( )
(3,216,060,425.79) (1,060,448,257.23)
(1,371,199,109.01) (645,275,098.12)
- 115 -
( ) -
- 116 -
( ) -
- 117 -
( ) -
( )3 6
( )3 6 10
- 118 -
( ) -
(7,443,597,110.41) - - (7,443,597,110.41)
(35,353,389,230.60) - - (35,353,389,230.60)
(37,931,699,866.08) - - (37,931,699,866.08)
(7,944,344,740.10) - - (7,944,344,740.10)
(6,909,659,678.93) - - (6,909,659,678.93)
( 1 ) (4,228,614,404.37) (3,242,598,950.33) - (7,471,213,354.70)
( 1 ) (1,382,431,470.59) (2,185,979,238.62) - (3,568,410,709.21)
( 1 ) (615,872,036.81) (4,033,866,540.37) - (4,649,738,577.18)
(6,748,747,210.72) - - (6,748,747,210.72)
(36,031,984,694.94) - - (36,031,984,694.94)
(43,619,604,688.73) - - (43,619,604,688.73)
(5,002,053,437.25) - - (5,002,053,437.25)
(6,268,841,482.52) - - (6,268,841,482.52)
( 1 ) (2,428,996,406.65) (6,610,433,224.33) - (9,039,429,630.98)
( 1 ) (786,024,390.03) (1,456,921,034.70) - (2,242,945,424.73)
( 1 ) (558,670,709.32) (3,973,718,814.03) - (4,532,389,523.35)
( ( ) 20 29 1
)
- 119 -
( )
( )
( )
(1) - 22,110,245,070.92 - 22,110,245,070.92
( )
( )
( )
- (93,545,843.11) - (93,545,843.11)
- 120 -
( ) -
( ) ( )
- ( ) 3,884,295.72 3,894,081.26
- ( 1 ) 802,141.57 1,053,259.51
( )
(%) (%)
( ) ( )
( ) ( )11
- 121 -
( ) -
( )( )
( )
( 30% )
( )
( 30% )
( )
( 30% )
( ( ) )
( ) ( )
(
( )
( 50% )
( )
( ) ( ) ( 50% )
( 30% )
( )
( ) ( 30% )
(
( )
)
( ) ( 50% )
( ) ( 50% )
( ) ( 50% )
( ) ( 50% )
( ) ( 50% )
( ) ( 50% )
(
( )
)
( ) ( 50% )
( ) ( 50% )
(
( )
)
- 122 -
( ) -
(1)
/
( ) ( )
- 5,563.56
/
( ) ( )
- 354,765.67
- 983,316.11
- 123 -
( ) -
(2)
( ) ( )
(3)
(a)
( ) ( )
( ) ( )
(b)
(c)
- 124 -
( ) -
(3) -
(d)
( ) ( )
- 1,684,528.78
- 1,684,528.78
- 125 -
( ) -
( ) ( )
- 98,785.54
- 15,632,058.88
( )
- 126 -
( ) -
A < 2021
( )> < 2021 (
)> 2021
< 2021 >
< 2021
>
) 2021 7 22 16.78
A < 2023
( )> < 2023 (
)> < 2023
> < 2023
> 2023
( 2024
- 127 -
( ) -
( ) 2023
( ) 2023
( ) 2023 7 18
- 128 -
( ) -
( )> < 2023
> 2023
( ) ( ) 2023
A 13.61
- 129 -
( ) -
( )
( ) ( )
-- 5,810,862 4,259,108
( )
( ) 583,485,749.05 ( 553,318,273.55 )
- 130 -
( )
( ) ( )
( ) ( )
- 131 -
( )
( ) ( )
- -
(1)
( ) ( )
- 132 -
( ) -
(2)
(%) (%)
(%) (%)
(%)
/ 0.00%-4.00% 32,037,270,309.45 (1,059,537.05) 32,036,210,772.40 0.00%-4.00% 22,880,134,384.21 (198.33) 22,880,134,185.88
- 133 -
( ) -
(2) -
( ) ( )
-- - - -
(6,744.97) - (6,744.97)
- (1,450,949.70) (1,450,949.70)
(3)
( ) ( )
(4)
(%)
- 134 -
( ) -
( ) ( )
(1)
( ) ( )
(2)
( ) ( )
- 135 -
( ) -
(3)
( ) ( )
- - 169,838.00 169,838.00
( )
- - - -
- - - -
- - - -
- - 169,838.00 169,838.00
( )
(4)
( ) ( )
(5)
( ) (%)
( 1 1 2
) 2 3 3
- 136 -
( ) -
- - - 2,411,409.31 - 2,411,409.31
( ( ))
( ) ( )
- 137 -
( ) -
( ( ))
( ) ( )
- 138 -
( ) -
( ( ))
( ) ( )
( )
( ( ) )
( ) ( )
- 139 -
( ) -
(1)
( ) ( )
(2)
( ) ( )
- 140 -
( ) -
( ) ( )
(15,106,923.65) (23,061,555.84)
(30,507,084.66) (331,575,753.40)
- 141 -
( ) -
(1)
( ) ( )
(129,896,527.06) (61,402,685.31)
(111,701,283.36) (53,366,190.67)
(6,266,406,954.33) (195,185,531.12)
( ) (161,488,461.28) 298,122,847.92
(900,099,054.32) (2,584,302,479.69)
(1,192,593,445.67) (3,000,330,353.18)
- -
(3,372,016,648.03) (3,163,597,778.34)
- 142 -
( ) -
(2)
( ) ( )
- 143 -
( ) ( )
( ) 31,387,403.80 (17,413,830.74)
(
)
(10,967,472.01) -
(124,265,091.83) 64,052,417.51
(91,765,148.87) (103,271,953.46)
)
( ) (%)
( ) (%)