<?xml version="1.0" encoding="UTF-8"?>
<!--generator='jetpack-15.9.1'-->
<!--Jetpack_Sitemap_Buffer_News_XMLWriter-->
<?xml-stylesheet type="text/xsl" href="//eduardogerhardt.adv.br/news-sitemap.xsl"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:news="http://www.google.com/schemas/sitemap-news/0.9" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd">
 <url>
  <loc>https://eduardogerhardt.adv.br/carf-insumo-economia-digital-pis-cofins/</loc>
  <lastmod>2026-07-02T19:28:25Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Insumo na economia digital rende crédito no Carf</news:title>
   <news:publication_date>2026-07-02T20:54:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/distribuicao-lucros-isenta-contabilidade-lucro-presumido/</loc>
  <lastmod>2026-07-02T19:26:46Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Distribuição de lucros isenta exige contabilidade</news:title>
   <news:publication_date>2026-07-02T20:25:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/stf-imunidade-itbi-imovel-sindicato/</loc>
  <lastmod>2026-07-02T19:24:49Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>STF reconhece imunidade de ITBI a sindicato</news:title>
   <news:publication_date>2026-07-02T19:56:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/iss-base-pis-cofins-apostas-online/</loc>
  <lastmod>2026-07-02T19:21:40Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Sentença tira o ISS da base do PIS e da Cofins</news:title>
   <news:publication_date>2026-07-02T19:20:35Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/break-up-fee-tributavel-cosit-88/</loc>
  <lastmod>2026-07-01T03:19:46Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Break-up fee é tributável: o que diz a Receita</news:title>
   <news:publication_date>2026-07-02T01:00:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/diarias-viagem-irpf-contribuicao-previdenciaria-2/</loc>
  <lastmod>2026-07-01T03:18:51Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Diária de viagem: quando escapa do IRPF e do INSS</news:title>
   <news:publication_date>2026-07-01T23:00:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/rad-split-payment-ibs-cbs-2027/</loc>
  <lastmod>2026-07-01T03:16:16Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>RAD e split payment: o imposto retido no pagamento</news:title>
   <news:publication_date>2026-07-01T21:00:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/carf-prazo-compensacao-artigo-168-ctn/</loc>
  <lastmod>2026-07-01T03:15:15Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Prazo da compensação: o que conta é o início</news:title>
   <news:publication_date>2026-07-01T19:00:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/carf-icms-base-pis-cofins-regime-ad-rem/</loc>
  <lastmod>2026-07-01T03:14:41Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>ICMS fica fora do PIS/Cofins também no regime ad rem</news:title>
   <news:publication_date>2026-07-01T17:00:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/retencao-criptomoedas-trava-24h-banco-central/</loc>
  <lastmod>2026-07-01T07:07:49Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Retenção de criptomoedas: o que muda com a trava de 24h</news:title>
   <news:publication_date>2026-07-01T16:01:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/carf-agio-empresa-veiculo-deducao-incorporacao-2/</loc>
  <lastmod>2026-07-01T03:13:29Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>CARF aceita ágio e afasta tese de empresa veículo</news:title>
   <news:publication_date>2026-07-01T15:00:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/tributacao-dividendos-irrf-10-lei-15270-2025-2/</loc>
  <lastmod>2026-07-01T03:09:53Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Imposto de 10% sobre dividendos: o que muda em 2026</news:title>
   <news:publication_date>2026-07-01T13:00:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/trf4-irpf-heranca-valor-mercado-espolio/</loc>
  <lastmod>2026-07-01T03:04:04Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>TRF4 afasta IRPF na herança a valor de mercado</news:title>
   <news:publication_date>2026-07-01T11:00:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/saldo-negativo-irpj-csll/</loc>
  <lastmod>2026-07-01T05:23:47Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Saldo negativo de IRPJ/CSLL</news:title>
   <news:publication_date>2026-07-01T05:23:47Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/ressarcimento-de-creditos/</loc>
  <lastmod>2026-07-01T05:23:41Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Ressarcimento de créditos</news:title>
   <news:publication_date>2026-07-01T05:23:41Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/regime-de-competencia/</loc>
  <lastmod>2026-07-01T05:23:36Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Regime de competência</news:title>
   <news:publication_date>2026-07-01T05:23:36Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/regime-de-caixa/</loc>
  <lastmod>2026-07-01T05:23:31Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Regime de caixa</news:title>
   <news:publication_date>2026-07-01T05:23:31Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/malha-fiscal-digital/</loc>
  <lastmod>2026-07-01T05:23:26Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Malha Fiscal Digital / cruzamento de dados</news:title>
   <news:publication_date>2026-07-01T05:23:26Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/lancamento-por-homologacao/</loc>
  <lastmod>2026-07-01T05:23:20Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Lançamento por homologação</news:title>
   <news:publication_date>2026-07-01T05:23:20Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/lalur/</loc>
  <lastmod>2026-07-01T05:23:15Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>LALUR - Livro de Apuração do Lucro Real</news:title>
   <news:publication_date>2026-07-01T05:23:15Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/impugnacao-administrativa/</loc>
  <lastmod>2026-07-01T05:23:10Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Impugnação administrativa</news:title>
   <news:publication_date>2026-07-01T05:23:10Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/efd-contribuicoes/</loc>
  <lastmod>2026-07-01T05:23:05Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>EFD-Contribuições</news:title>
   <news:publication_date>2026-07-01T05:23:05Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/ecf/</loc>
  <lastmod>2026-07-01T05:23:00Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>ECF - Escrituração Contábil Fiscal</news:title>
   <news:publication_date>2026-07-01T05:23:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/denuncia-espontanea/</loc>
  <lastmod>2026-07-01T05:22:53Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Denúncia espontânea</news:title>
   <news:publication_date>2026-07-01T05:22:53Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/dctf/</loc>
  <lastmod>2026-07-01T05:22:43Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>DCTF - Declaração de Débitos e Créditos Tributários Federais</news:title>
   <news:publication_date>2026-07-01T05:22:43Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/e-cac/</loc>
  <lastmod>2026-07-01T05:09:56Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>e-CAC - Centro Virtual de Atendimento</news:title>
   <news:publication_date>2026-07-01T05:09:56Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/credito-presumido/</loc>
  <lastmod>2026-07-01T05:09:50Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Crédito presumido</news:title>
   <news:publication_date>2026-07-01T05:09:50Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/cpd-en/</loc>
  <lastmod>2026-07-01T04:59:46Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>CPD-EN - Certidão Positiva de Débitos com Efeitos de Negativa</news:title>
   <news:publication_date>2026-07-01T04:59:46Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/autorregularizacao/</loc>
  <lastmod>2026-07-01T04:56:32Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Autorregularização (conformidade cooperativa)</news:title>
   <news:publication_date>2026-07-01T04:56:32Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/acao-anulatoria-debito-fiscal/</loc>
  <lastmod>2026-07-01T04:54:41Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Ação anulatória de débito fiscal</news:title>
   <news:publication_date>2026-07-01T04:54:41Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/confaz/</loc>
  <lastmod>2026-07-01T04:52:49Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>CONFAZ - Conselho Nacional de Política Fazendária</news:title>
   <news:publication_date>2026-07-01T04:52:49Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/anterioridade-tributaria/</loc>
  <lastmod>2026-07-01T04:52:43Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Anterioridade tributária</news:title>
   <news:publication_date>2026-07-01T04:52:43Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/testamento/</loc>
  <lastmod>2026-06-30T19:46:34Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Testamento</news:title>
   <news:publication_date>2026-06-30T19:46:34Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/doacao-reserva-usufruto/</loc>
  <lastmod>2026-06-30T19:45:12Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Doação com reserva de usufruto</news:title>
   <news:publication_date>2026-06-30T19:45:12Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/recuperacao-judicial/</loc>
  <lastmod>2026-06-30T19:43:41Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Recuperação Judicial</news:title>
   <news:publication_date>2026-06-30T19:43:41Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/desconsideracao-personalidade-juridica/</loc>
  <lastmod>2026-06-30T19:36:42Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Desconsideração da personalidade jurídica</news:title>
   <news:publication_date>2026-06-30T19:36:42Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/tutela-de-urgencia/</loc>
  <lastmod>2026-06-30T19:36:36Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Tutela de urgência (medida cautelar)</news:title>
   <news:publication_date>2026-06-30T19:36:36Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/itcmd/</loc>
  <lastmod>2026-06-30T19:36:28Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>ITCMD - Imposto sobre Transmissão Causa Mortis e Doação</news:title>
   <news:publication_date>2026-06-30T19:36:28Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/planejamento-sucessorio/</loc>
  <lastmod>2026-06-30T19:35:04Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Planejamento sucessório</news:title>
   <news:publication_date>2026-06-30T19:25:04Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/inventario/</loc>
  <lastmod>2026-06-30T19:45:14Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Inventário</news:title>
   <news:publication_date>2026-06-30T19:25:02Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/usucapiao/</loc>
  <lastmod>2026-06-30T19:24:59Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Usucapião</news:title>
   <news:publication_date>2026-06-30T19:24:59Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/responsabilidade-civil/</loc>
  <lastmod>2026-06-30T19:51:08Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Responsabilidade civil</news:title>
   <news:publication_date>2026-06-30T19:13:55Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/danos-morais/</loc>
  <lastmod>2026-06-30T19:52:58Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Danos morais</news:title>
   <news:publication_date>2026-06-30T19:13:53Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/reorganizacao-societaria/</loc>
  <lastmod>2026-06-30T19:13:52Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Reorganização societária (fusão e cisão)</news:title>
   <news:publication_date>2026-06-30T19:13:52Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/recuperacao-extrajudicial/</loc>
  <lastmod>2026-06-30T19:13:51Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Recuperação Extrajudicial</news:title>
   <news:publication_date>2026-06-30T19:13:51Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/falencia/</loc>
  <lastmod>2026-06-30T19:13:48Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Falência</news:title>
   <news:publication_date>2026-06-30T19:13:48Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/seguro-garantia/</loc>
  <lastmod>2026-06-30T18:54:39Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Seguro garantia</news:title>
   <news:publication_date>2026-06-30T18:54:39Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/transacao-por-adesao/</loc>
  <lastmod>2026-06-30T18:53:01Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Transação por adesão</news:title>
   <news:publication_date>2026-06-30T18:53:01Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/bancarrota/</loc>
  <lastmod>2026-06-30T18:51:03Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Bancarrota</news:title>
   <news:publication_date>2026-06-30T18:51:03Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/transacao-individual/</loc>
  <lastmod>2026-06-30T18:51:00Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Transação individual</news:title>
   <news:publication_date>2026-06-30T18:51:00Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/protesto-da-cda/</loc>
  <lastmod>2026-06-30T18:40:06Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Protesto da CDA</news:title>
   <news:publication_date>2026-06-30T18:40:06Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/redirecionamento-execucao-fiscal/</loc>
  <lastmod>2026-06-30T18:38:37Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Redirecionamento da execução fiscal</news:title>
   <news:publication_date>2026-06-30T18:38:37Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/pti/</loc>
  <lastmod>2026-06-30T18:38:36Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>PTI - Programa de Transação Integral</news:title>
   <news:publication_date>2026-06-30T18:38:36Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/prescricao/</loc>
  <lastmod>2026-06-30T18:38:35Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Prescrição (tributária)</news:title>
   <news:publication_date>2026-06-30T18:38:35Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/prejuizo-fiscal/</loc>
  <lastmod>2026-06-30T18:38:32Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Prejuízo fiscal</news:title>
   <news:publication_date>2026-06-30T18:38:32Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/pert/</loc>
  <lastmod>2026-06-30T18:38:30Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>PERT - Programa Especial de Regularização Tributária</news:title>
   <news:publication_date>2026-06-30T18:38:30Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/grupo-economico/</loc>
  <lastmod>2026-06-30T18:27:01Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Grupo econômico (para fins fiscais)</news:title>
   <news:publication_date>2026-06-30T18:27:01Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/constricao/</loc>
  <lastmod>2026-06-30T18:25:16Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Constrição (bloqueio de bens)</news:title>
   <news:publication_date>2026-06-30T18:25:16Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/excecao-pre-executividade/</loc>
  <lastmod>2026-06-30T18:21:57Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Exceção de pré-executividade</news:title>
   <news:publication_date>2026-06-30T18:21:57Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/embargos-execucao-fiscal/</loc>
  <lastmod>2026-06-30T18:21:55Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Embargos à execução fiscal</news:title>
   <news:publication_date>2026-06-30T18:21:55Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/decadencia/</loc>
  <lastmod>2026-06-30T18:21:54Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Decadência (tributária)</news:title>
   <news:publication_date>2026-06-30T18:21:54Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
 <url>
  <loc>https://eduardogerhardt.adv.br/glossario/carta-fianca/</loc>
  <lastmod>2026-06-30T18:21:50Z</lastmod>
  <news:news>
   <news:publication>
    <news:name>Eduardo Gerhardt Martins e Advogados</news:name>
    <news:language>pt</news:language>
   </news:publication>
   <news:title>Carta fiança</news:title>
   <news:publication_date>2026-06-30T18:21:50Z</news:publication_date>
   <news:genres>Blog</news:genres>
  </news:news>
 </url>
</urlset>
