11
                                           

Regime Especial Nova Redação 11 2013 a 04 2014

Embed Size (px)

Citation preview

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 )

    )56

    6 !"# $%&&'$( ")*

    56 7898

    :56 8899)7

    6 3 3; '+,3 ! 3&C!+%/ (?+"+/&! &+H%/ *0-.-'+(% ;-.%-'!-&%"588-"-F='+%/%;-! '+%" +/--'%"Q?+'%/; ! %'%"&!+>3+"&-%./ (%/ '%?% !-'%.#+?-"&% (% +?;%/&% ; ! ' ;+& . (- ,+!% - ;.+' D$% -?"%H%/+"H-/&+?-"&%/-.-'+?-"&%/ ?+"-+!%/

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 )

    '%"/+(-! "(% G3- / H "& ,-"/ ;!%;%!'+%" ( / ;-.%/ ;!%,! ? / (- +"'-"&+H%/ F+/' +/

    '%"'-(+(%//-? 3&%!+M D$%(%%"/-.#%(-%.=&+' M-"(C!+ *

    0 F-& ? .+H!-'%"'%!!R"'+ -"-F='+%/!-/3.& ?-?;-!( ( '%?;-&+&+H+( (-(%/'%"&!+>3+"&-/

    ?+"-+!%/E'%"/+(-! "(% ;%//+>+.+( (-(- (%D$%(-?-(+( /(-;!%&-D$%( -'%"%?+ ?+"-+! 3=( P/ -?;!-/ / +(-"&+F+' ( / -?-;=,! F-+.+( (-/&+&3& &!+>3&C!+ /-G3-"&-/3+"&-/ -/& >-.-'+(%/ "%/& (%-.-'+?-"&% ( %3 (G3+!+( (--/& >-.-'+?-"&%+?;%!& (%!/-!H (%%(+/;%/&%"% !&

    !&5!-?-&-"&-( ?-!' (%!+ /+&3 (%-?%3&! 3"+( (-( -(-! D$%'%? G3 .%

    /& (%(-+" /-! +/ &-"# '-.->! (%!%&%'%.%%3%"HR"+% ; ! +"/&+&3+D$%(- /3>/&+&3+D$%&!+>3&C!+ 3+"&-3+D$%(-/&-/&+&3+D$%&!+>3&C!+ "%B?>+&%(- ;.+' D$%+"&-!"

    !& 5 ! %/ -F-+&%/ (-/&- -,+?- /;-'+ ./&+&3+D$%

    &!+>3&C!+ /-!C ;3! (%"%?%?-"&%( / =( ( ?-!' (%!+ (%-/& >-.-'+?-"&%(

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 )

    !C,! F% S"+'% (+/;%/&% "% ;.+' /- +"'.3/+H- " / =( G3 .G3-! &=&3.%

    (-/&+" ( '%"/3?+(%!F+" . '%>-!& ( ;%!%& +/' ..-&!Q"+' *-0!& 5 > /- (- 'C.'3.% ( %;-! D$% ;!V;!+ ;!-/3?+( /-!C ' .'3. ( ?-(+ "&-

    3&+.+M D$% (% ;!-D%?A(+% ;%"(-! (% /-(-'C.'3.%( %;-! D$%;!V;!+ ;!-/3?+(

    !&5> /-(-'C.'3.%(%+?;%/&%; ! F+"/(-/3>/&+&3+D$%&!+>3&C!+ '%!!-/;%"(-!C

    %H .%!(%;!-D%?A(+%;%"(-! (%(- G3+/+D$%-.-'+(%" F%!? (% !&5!- % !-F-!+(% ?%"& "&- (% ;-!'-"&3 . (- ? !,-? (- H .%! ,!-, (% *@0-/& >-.-'+(%; ! ?-!' (%!+ " !&-(%"-4%L@(%

    K 5 ! % -F-+&% (% (+/;%/&% "%

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 )

    !&85H .%! !-'%.#-!/&+&3+D$% &!+>3&C!+ &-!%H .%!( > /-(-'C.'3.%( /3>/&+&3+D$%&!+>3&C!+

    !C,! F% S"+'% > /- (- 'C.'3.% ( %;-! D$% ;!V;!+ ;!-/3?+( /-!C %>&+( ;-.

    ;.+' D$%(%;-!'-"&3 .(-!-(3D$%;!-H+/&%" .-,+/. D$%/%>!-%;!-D%?A(+%;%"(-! (%(- G3+/+D$%!& 95 #+;V&-/- (- -"&! ( (- ?-!' (%!+ / '%? !-(3D$% (- > /- (- 'C.'3.% %3

    (-'%!!-"&-/ (- %;-! DO-/ +"&-!-/& (3 +/ /-(-'C.'3.% (%& ( F%!6 % ;!-D% F+" . '%"/3?+(%!.+'% '%?;-&-"&- %3 /3,-!+(%%3

    (+H3., (% ;-. +"(S/&!+ 3+"&-/3>/&+&3=(%%3G3-&-"# -F-&3 (%%!-'%.#+?-"&%(%+?;%/&%" F%!? (% !&( !&-(%"-4%L@(%+.+( (-;!-H+/& "% !&( !&-(%"-4%L@-!&%3 -"&! ( ( ?-!' (%!+ +D$% %+/'%

    K5/ .(%(-)-H-"&3 .?-"&-H-!+F+' (% F H%!(%'%"&!+>3+"&-

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 )

    ?-(+ "&-'!-(+& ?-"&%" -/'!+& F+/' ."%;-!=%(%/3>/-G3-"&- %(- ;3! D$%(%/ .(%'!-(%!(-)3+"&- /3>/&+&3=(% %3 G3- &-"# -F-&3 (% %!-'%.#+?-"&% (% +?;%/&% " F%!? (% !& ( !&- (%"-4%L@(%3+"&-

    !& / / =( / (- ?-!' (%!+ / /3N-+& / P /3>/&+&3+D$% &!+>3&C!+ /&+&3+D$% &!+>3&C!+ " F%!? ;!-H+/& "% !& ( !&- (%"-4%L@ (%

    !C,! F% S"+'%'%!!-"(% (-H%.3D$% %3 !-&%!"% (-?-!' (%!+ G3- "$% &-"# /+(%

    -"&!-,3- %(-/&+" &C!+%!- (+/;-"/ (-!-&-"D$%(%" F%!? 3&%!+M ( "-/&--,+?- !C,! F% ["+'% "%& F+/' . G3- '%>-!& ! !-?-// ( ?-!' (%!+ ; ! %

    -/& >-.-'+?-"&% & ' (+/& (-H-!C '%"/& ! "% ' ?;% I"F%!? DO-/ %?;.-?-"& !-/J -4;!-//$%I+/;-"/ (%( !-&-"D$%(%)

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 )

    !C,! F%S"+'%'!A(+&%;!-/3?+(%(-G3-&! & %%>-(-'-!CP;!%;%!D$%G3-

    -/& /H-"( /!-;!-/-"& !-?"%&%& .( // =( /'%? ?-/? ?-!' (%!+ ;!%?%H+( /;-.%-/& >-.-'+?-"&%!&7 ! %-F-+&%(%(+/;%/&%"-/&- ;=&3.%-.-'+?-"&%%3" !-/;%"/CH-.;-.% '%?; "# ?-"&%(%-,+?--.-'+?-"&%+"(3/&!+ .

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 8)

    K 5 -!?% (- (-/$% (-H-!C '%"&-! '.C3/3. -4;!-// (- '%"#-'+?-"&% -

    '%"'%!(B"'+ '%? /+/&-?C&+' %;-! '+%" .;!-H+/& "-/&--,+?-/;-'+ .K5#%?%.%, D$%(%&-!?%(- (-/$%(-H-!C/-!+"F%!? ( P!-/;%"/CH-.;-.%

    '%?; "# ?-"&%F+/' .(%-/& >-.-'+?-"&%F%!"-'-(%!!& "%& F+/' . !-. '+%" ( '%? %;-! D$% (- G3- &! & % !& 3+"&-

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 7)

    K 5 / !-,+/&!%/ (% +;% 83+"&- %;& "&- %3%>!+, (%P

    /'!+&3! D$%+/' .+,+& .*0/-!HB"'+ (-G3 +/G3-!(-/-3/&-!?%/-'%"(+DO-/E@ D$%F+/' .;!%H-"+-"&-(-6 0 F .& (- -?+//$% (- (%'3?-"&% F+/' . %3 3&+.+M D$% (- (%'3?-"&% F+/' . F ./% %3

    +"+(Q"-%E>0&! "/;%!&-(-?-!' (%!+ (-/ '%>-!& (%(-(%'3?-"&%F+/' .E'0 .&-! D$% (- H .%!-/ -)%3 (- +"F%!? DO-/ '%"/& "&-/ -? (%'3?-"&% F+/' .-!& ( ;%! (%'3?-"&% F+/' . G3- '%"/+,"- +?;%!&B"'+

    (+H-!/ (%-F-&+H%H .%!( %;-! D$%%3G3 "&+( (-(-?-!' (%!+ +"F-!+%!P-F-&+H ?-"&-&! "/;%!& ( !C,! F% S"+'% ;!-/-"&- -,+?- ;%(-!C /-!3+"&- (% '3?;!+?-"&% ( / (-? +/

    %>!+, DO-/F+/' +/;!-H+/& /" .-,+/. D$%&!+>3&C!+ !&'+R"'+ (%+"&-+!%&-%!(-/&--,+?-+?;.+' -?!-'%"#-'+?-"&%(-&%(%/%/

    /-3/ &-!?%/ - %>!+, %; , ?-"&%(- &%(%/%/ '!A(+&%/ &!+>3&C!+%/ !-. &+H%/ %>!+, DO-/F+/' +/!-/3.& "&-/(- &%/;! &+' (%/'%?> /-"-/&-+"/&!3?-"&%

    !&-H-!C/-!!-,+/&! (%"%.+H!%-,+/&!%(-&+.+M D$%(-%'3?-"&%/+/' +/-

    -!?%/(-'%!!R"'+ /*0%"S?-!%

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 9)

    %'%"&!+>3+"&-'%?;!%H-G3-6 0'%"&+"3 &-"(-"(% &%( / /'%"(+DO-/;!-H+/& /"%)-" .-,+/. D$%G3-

    &! & ( /3>/&+&3+D$%&!+>3&C!+ E>0;!%?%H-3 &! "/F-!R"'+ ; ! -/&-/& (%(-&%(%/%/H-='3.%/(-/3 ;!%;!+-( (--

    (-;!%;!+-( (-( /(-? +/-?;!-/ /(-/-3,!3;%-'%"Q?+'% !C,! F%S"+'%/&--,+?-/;-'+ .F+' !C!-H%, (%

  • ! "#$%& ' (%)* "&+, -!- .+/& ! "#$%&( 012%3&(%'4 )

    )5* G3-/-!-F-!-%K5(% !&(%-,+?-0

    ++, #$"& $-$!.!/0'& "&/0&("&& &)56 :56 6

    &+&3. ! ( -.-, '+ +/' . (- 11111111111111111 #%?%.%, (-/$% ( -?;!-/

    +(-"&+F+' ( -?-;=,! F-!+, DO-/;!-H+/& /"%-,+?-E F+' '+-"&-(-G3- // =( /(-?-!' (%!+ /'%?%(+F-!+?-"&%(%; , ?-"&%(%3+"&->-"-F+'+C!+% U Y 1 /&- -!?% (- (-/$% -"&! -? H+,%! " ( & (- /3 #%?%.%, D$% U L -H-!C /-! !-,+/&! (% "% .+H!% -,+/&!% (- &+.+M D$% (-%'3?-"&%/+/' +/--!?%/(-'%!!R"'+ /% //3"&%- ( & (-#%?%.%, D$%(-/&--!?%(-(-/$% UZ14;+! (%%;! M%(-H .+( (-(%-,+?-/;-'+ .%3%'%!!-"(%/3 ' // D$% %3 !-H%, D$%

  • ! "

    #$%& '

    (%)

    * "

    &+,

    -!- .+/&

    ! "

    #$%&( 01

    2

    %3&

    1

    2

    %3&(%

    '4

    )