{"id":19827,"date":"2025-05-07T14:13:42","date_gmt":"2025-05-07T18:13:42","guid":{"rendered":"https:\/\/www.ambra.education\/?page_id=19827"},"modified":"2025-05-08T14:17:56","modified_gmt":"2025-05-08T18:17:56","slug":"formacao-em-direito-tributario-dos-negocios","status":"publish","type":"page","link":"https:\/\/www.ambra.education\/en\/formacao-em-direito-tributario-dos-negocios\/","title":{"rendered":"Forma\u00e7\u00e3o em Direito Tribut\u00e1rio dos Neg\u00f3cios"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"19827\" data-post-id=\"19827\" data-obj-id=\"19827\" class=\"elementor elementor-19827 dce-elementor-post-19827\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section data-dce-background-color=\"#FFFFFF\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6f4056c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6f4056c\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_offset&quot;:0,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-aa493d7\" data-id=\"aa493d7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07b2af8 elementor-widget elementor-widget-image\" data-id=\"07b2af8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ambra.education\/en\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"305\" height=\"117\" src=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/logo_site.png\" class=\"attachment-medium_large size-medium_large wp-image-53\" alt=\"\" srcset=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/logo_site.png 305w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/logo_site-300x115.png 300w\" sizes=\"(max-width: 305px) 100vw, 305px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-411927d\" data-id=\"411927d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-37744ce elementor-align-right elementor-widget elementor-widget-button\" data-id=\"37744ce\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"#tenho-interesse\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I'm interested<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-color=\"#082342\" data-dce-background-overlay-color=\"#082342\" data-dce-background-image-url=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2023\/11\/close-up-view-of-lady-justice-statue-and-female-la-STT983W-scaled.jpg\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9513d1e elementor-section-height-min-height elementor-section-content-middle elementor-reverse-mobile elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"9513d1e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ca852b7\" data-id=\"ca852b7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0a13f6a elementor-widget elementor-widget-text-editor\" data-id=\"0a13f6a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Forma\u00e7\u00e3o em Direito Tribut\u00e1rio dos Neg\u00f3cios<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca0f381 elementor-widget elementor-widget-text-editor\" data-id=\"ca0f381\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Forma\u00e7\u00e3o online com certifica\u00e7\u00e3o dos EUA, discuss\u00f5es ao vivo em turmas de at\u00e9 25 alunos e acompanhamento por professor com vasta experi\u00eancia profissional e doutorado.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae9cd33 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"ae9cd33\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tenho-interesse\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I'm interested<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-99afd8c\" data-id=\"99afd8c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-color=\"#E0E0E0\" class=\"elementor-section elementor-top-section elementor-element elementor-element-7011561 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7011561\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd4eaf0\" data-id=\"bd4eaf0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f7c2387 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f7c2387\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-8233959\" data-id=\"8233959\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0fd26af elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"0fd26af\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-clock\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-002acb1 elementor-widget elementor-widget-text-editor\" data-id=\"002acb1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>45 horas de encontros ao vivo<br>20 hours of reading<br>45 hours of practical activities<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-647074d\" data-id=\"647074d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ea7e5d1 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"ea7e5d1\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fb2076 elementor-widget elementor-widget-text-editor\" data-id=\"1fb2076\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>de 12 de maio a<br \/>18 de julho de 2025<br \/>(10 weeks)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-8208610\" data-id=\"8208610\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-633b3e1 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"633b3e1\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26f43b8 elementor-widget elementor-widget-text-editor\" data-id=\"26f43b8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>online professional training with live encounters in classes of 25 students<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4f2c181 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4f2c181\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-54dba67\" data-id=\"54dba67\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a768a97 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a768a97\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-graduation-cap\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8543f4e elementor-widget elementor-widget-text-editor\" data-id=\"8543f4e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>professor with broad professional experience and doctorate<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-4a8682d\" data-id=\"4a8682d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a1073ed elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"a1073ed\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-flag-usa\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb09f64 elementor-widget elementor-widget-text-editor\" data-id=\"cb09f64\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>certifica\u00e7\u00e3o dos\u00a0<span style=\"font-family: var( --e-global-typography-secondary-font-family ), Sans-serif; font-size: var( --e-global-typography-secondary-font-size );\">Estados Unidos da Am\u00e9rica<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a5a4399\" data-id=\"a5a4399\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-542e2c7 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"542e2c7\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-dollar-sign\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74178e1 elementor-widget elementor-widget-text-editor\" data-id=\"74178e1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>2 op\u00e7\u00f5es de investimento: Live Training ou certifica\u00e7\u00e3o de Expert<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-color=\"#FCFDFF\" class=\"elementor-section elementor-top-section elementor-element elementor-element-44349f5 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"44349f5\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2fb2cd5\" data-id=\"2fb2cd5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83c6b3d elementor-widget elementor-widget-heading\" data-id=\"83c6b3d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">This is not another massive online course of recorded classes or live classes broadcasted to enormous classes<br><br>Here you will get:<br><\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3091a53 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3091a53\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-42f331e\" data-id=\"42f331e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7a21c61 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"7a21c61\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-be87270 elementor-widget elementor-widget-heading\" data-id=\"be87270\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">encontros\nao vivo<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac17d8d elementor-widget elementor-widget-text-editor\" data-id=\"ac17d8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #7a7a7a; white-space: pre-wrap;\">Ao longo das 10 semanas de curso, voc\u00ea ter\u00e1 encontros ao vivo uma ou duas vezes por semana. S\u00e3o 17 encontros na op\u00e7\u00e3o live training e 23 encontros na op\u00e7\u00e3o de expert<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-8ab6353\" data-id=\"8ab6353\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4c0f84d elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"4c0f84d\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-pen\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6584b14 elementor-widget elementor-widget-heading\" data-id=\"6584b14\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Classes of<br>25 alunos<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b5a07d3 elementor-widget elementor-widget-text-editor\" data-id=\"b5a07d3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Turmas com 25 alunos para garantir o alto n\u00edvel e a personaliza\u00e7\u00e3o das discuss\u00f5es.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-cc62c43\" data-id=\"cc62c43\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-840395f elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"840395f\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-book-open\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8052c39 elementor-widget elementor-widget-heading\" data-id=\"8052c39\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">direct access to the professor<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-526bb2a elementor-widget elementor-widget-text-editor\" data-id=\"526bb2a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The professional training professor conducts the live encounters, answers your questions, and grades your coursework.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-color=\"#082342\" class=\"elementor-section elementor-top-section elementor-element elementor-element-188e792 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"188e792\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b286c93\" data-id=\"b286c93\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1f8b676 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f8b676\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-e8e6fc8\" data-id=\"e8e6fc8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8a6be2f elementor-widget elementor-widget-text-editor\" data-id=\"8a6be2f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Professor<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-1225be4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1225be4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2f90619\" data-id=\"2f90619\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eb64b3b elementor-widget elementor-widget-global elementor-global-14794 elementor-widget-image\" data-id=\"eb64b3b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"640\" height=\"614\" src=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2024\/01\/Mauricio1-768x737.jpg\" class=\"attachment-medium_large size-medium_large wp-image-14181\" alt=\"\" srcset=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2024\/01\/Mauricio1-768x737.jpg 768w, https:\/\/www.ambra.education\/wp-content\/uploads\/2024\/01\/Mauricio1-300x288.jpg 300w, https:\/\/www.ambra.education\/wp-content\/uploads\/2024\/01\/Mauricio1-13x12.jpg 13w, https:\/\/www.ambra.education\/wp-content\/uploads\/2024\/01\/Mauricio1.jpg 782w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-212681a\" data-id=\"212681a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-73d65dd elementor-widget elementor-widget-global elementor-global-14797 elementor-widget-text-editor\" data-id=\"73d65dd\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Maur\u00edcio Timm do Valle, PhD.<\/strong><br \/>Advogado, Coordenador do Programa de P\u00f3s-Gradua\u00e7\u00e3o Stricto Sensu em Direito da Universidade Cat\u00f3lica de Bras\u00edlia &#8211; UCB. Foi Conselheiro Titular do Conselho Administrativo de Recursos Fiscais \u2013 CARF (2020-23). Foi Assessor de Ministro no STF. Mestre e Doutor pela UFPR. Especialista em Direito Tribut\u00e1rio pelo IBET. Bacharel em Direito pela UFPR<\/p><p><a href=\"http:\/\/lattes.cnpq.br\/9184395989012101\">Curriculum<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-2292030 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2292030\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-7a95b43\" data-id=\"7a95b43\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ede98f6 elementor-widget elementor-widget-text-editor\" data-id=\"ede98f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Obras do professor<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1dd7851 elementor-arrows-position-inside elementor-pagination-position-outside elementor-widget elementor-widget-image-carousel\" data-id=\"1dd7851\" data-element_type=\"widget\" data-settings=\"{&quot;slides_to_show&quot;:&quot;3&quot;,&quot;autoplay_speed&quot;:2000,&quot;speed&quot;:400,&quot;navigation&quot;:&quot;both&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;}\" data-widget_type=\"image-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-image-carousel-wrapper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Image Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"elementor-image-carousel swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 de 2\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2025\/05\/61Sgn1itUrL._SY522_-203x300.jpg\" alt=\"Princ\u00edpios Constitucionais e Regras-matrizes de Incid\u00eancia do Imposto Sobre Produtos Industrializados - IPI\" \/><figcaption class=\"elementor-image-carousel-caption\"><a href=\"https:\/\/www.amazon.com.br\/Princ\u00edpios-Constitucionais-Regras-Matrizes-Incid\u00eancia-Industrializados\/dp\/8583100659\/ref=sr_1_1?__mk_pt_BR=\u00c5M\u00c5\u017d\u00d5\u00d1&amp;crid=1U2U7APH7NA0S&amp;dib=eyJ2IjoiMSJ9.s20naApEmipfTep5YSzYVdn3Q9CVePZxaF05MDG9YCP7J79vWPEpsVKqTdIO8pqH.EWDizcutni1baIbSqBhsUBR5_WZV5FYVNTHYY8qIiOI&amp;dib_tag=se&amp;keywords=Mauricio+Dalri+Timm+do+Valle&amp;qid=1746668457&amp;sprefix=mauricio+dalri+timm+do+valle%2Caps%2C93&amp;sr=8-1\" target=\"_blank\" rel=\"noopener\">Princ\u00edpios Constitucionais e Regras-matrizes de Incid\u00eancia do Imposto Sobre Produtos Industrializados - IPI<\/a><\/figcaption><\/figure><\/div><div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 de 2\"><figure class=\"swiper-slide-inner\"><img decoding=\"async\" class=\"swiper-slide-image\" src=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2025\/05\/718Hn63VDL._SY522_-228x300.jpg\" alt=\"ESTUDOS SOBRE TRIBUTA\u00c7\u00c3O, EFICI\u00caNCIA E DIREITOS FUNDAMENTAIS\" \/><figcaption class=\"elementor-image-carousel-caption\"><a href=\"https:\/\/www.amazon.com.br\/ESTUDOS-TRIBUTA\u00c7\u00c3O-EFICI\u00caNCIA-DIREITOS-FUNDAMENTAIS-ebook\/dp\/B09TFNY642\/ref=sr_1_2?__mk_pt_BR=\u00c5M\u00c5\u017d\u00d5\u00d1&amp;crid=1U2U7APH7NA0S&amp;dib=eyJ2IjoiMSJ9.s20naApEmipfTep5YSzYVdn3Q9CVePZxaF05MDG9YCP7J79vWPEpsVKqTdIO8pqH.EWDizcutni1baIbSqBhsUBR5_WZV5FYVNTHYY8qIiOI&amp;dib_tag=se&amp;keywords=Mauricio+Dalri+Timm+do+Valle&amp;qid=1746668457&amp;sprefix=mauricio+dalri+timm+do+valle%2Caps%2C93&amp;sr=8-2\" target=\"_blank\" rel=\"noopener\">ESTUDOS SOBRE TRIBUTA\u00c7\u00c3O, EFICI\u00caNCIA E DIREITOS FUNDAMENTAIS<\/a><\/figcaption><\/figure><\/div>\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\">\n\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-color=\"#FCFDFF\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9361fd3 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9361fd3\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a7b7625\" data-id=\"a7b7625\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8b69ef7 elementor-widget elementor-widget-text-editor\" data-id=\"8b69ef7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Course content<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ad5bd68 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad5bd68\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-5df19d2\" data-id=\"5df19d2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-86ff1ae elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"86ff1ae\" data-element_type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-book-open\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd89700 elementor-widget elementor-widget-toggle\" data-id=\"fd89700\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2651\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2651\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo I - Fundamentos da tributa\u00e7\u00e3o<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2651\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2651\"><p>1. Estado Fiscal e Tributa\u00e7\u00e3o; 2, O Custo dos Direitos; 3. Dever fundamental de pagar impostos; 4. Teoria do Benef\u00edcio; 5. Teoria do Sacrif\u00edcio Comum; 6. Ideologia e tributa\u00e7\u00e3o<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2652\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2652\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo II - Sistemas Tribut\u00e1rios<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2652\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2652\"><p>1. Os sistemas fiscais de Adam Smith; 2. Os sistemas fiscais de Fritz Neumark; 3. Os sistemas fiscais de Richard Musgrave e Peggy Musgrave. 4. Sistema Tribut\u00e1rio Nacional; 5. Competencia tribut\u00e1ria.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2653\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2653\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo III - Princ\u00edpios Tribut\u00e1rios<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2653\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2653\"><p>1. Princ\u00edpios Constitucionais Gerais: 1.1 Princ\u00edpio Republicano; 1.2 Princ\u00edpio Federativo; 1.3 Princ\u00edpio da Autonomia Municipal; 1.4 Princ\u00edpio da Triparti\u00e7\u00e3o das Fun\u00e7\u00f5es do Estado. 2. Princ\u00edpios Constitucionais Tribut\u00e1rios: 2.1 Princ\u00edpio da Seguran\u00e7a Jur\u00eddica; 2.2 Princ\u00edpio da Irretroatividade; 2.3 Princ\u00edpio da Anterioridade; 2.4 Princ\u00edpio da Legalidade.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2654\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2654\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo IV - Princ\u00edpios Tribut\u00e1rios<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2654\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2654\"><p>2.5. Princ\u00edpio da Igualdade; 2.6 Princ\u00edpio da Capacidade Contributiva; 2.7 Princ\u00edpio da Prote\u00e7\u00e3o ao M\u00ednimo Existencial; 2.8 Princ\u00edpio da Veda\u00e7\u00e3o do Efeito de Confisco; 2.9 Princ\u00edpio da Seletividade; 2.10 Princ\u00edpio da N\u00e3o-Cumulatividade. 3. Princ\u00edpios Inclu\u00eddos pela Emenda Constitucinoal 132, de 20 de dezembro de 2023: 3.1 Princ\u00edpio da Simplicidade; 3.2 Princ\u00edpio da Transpar\u00eancias; 3.3 Princ\u00edpio da Justi\u00e7a Tribut\u00e1ria; 3.4 Princ\u00edpio da Coopera\u00e7\u00e3o; 3.5 Princ\u00edpio da Defesa do Meio Ambiente.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2655\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2655\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo V - Imunidades Tribut\u00e1rias e Fun\u00e7\u00f5es da Lei Complementar.<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2655\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2655\"><p>1. No\u00e7\u00e3o de Imunidade. 2. Teorias sobre as Imunidades Tribut\u00e1rias. 3. Classifica\u00e7\u00f5es da Imunidades. 3.1 gen\u00e9ricas e espec\u00edficas; 3.2 excludentes e incisivas; 3.3 subjetivas, objetivas e mistas; 3.4 ontol\u00f3gicas e pol\u00edticas; 3.5 expl\u00edcitas e impl\u00edcitas; e 3.6 incondicionadas e condicion\u00e1veis. 4. Imunidades Tribut\u00e1rias Gen\u00e9ricas. 5. Imunidades Tribut\u00e1rias Espec\u00edficas. 6. A Import\u00e2ncias das Decis\u00f5es do Supremo Tribunal Federal no tema.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2656\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2656\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo VI - Tributa\u00e7\u00e3o sobre o Consumo \u2013 IPI\/ICMS\/ISS<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2656\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2656\"><p>1. \u2022IPI; 1.1 Hip\u00f3tese de incid\u00eancia; 1.1.1 Crit\u00e9rio Material; 1.1.2 Crit\u00e9rio Espacial; 1.1.3 Crit\u00e9rio Temporal; 1.2 Consequente Normativo; 1.2.1 Determina\u00e7\u00e3o Subjetiva; 1.2.1.1 Sujeito Ativo; 1.2.1.2 Sujeito Passivo; 1.2.2 Determina\u00e7\u00e3o Objetiva; 1.2.2.1 Base de c\u00e1lculo; 1.2.2.2 Al\u00edquota. 1.3 O IPI nos Tribunais Superiores; 2. ICMS; .2.1 Hip\u00f3tese de incid\u00eancia; 2.1.1 Crit\u00e9rio Material; 2.1.2 Crit\u00e9rio Espacial; 2.1.3 Crit\u00e9rio Temporal; 2.2 Consequente Normativo; 2.2.1 Determina\u00e7\u00e3o Subjetiva; 2.2.1.1 Sujeito Ativo; 2.2.1.2 Sujeito Passivo; 2.2.2 Determina\u00e7\u00e3o Objetiva; 2.2.2.1 Base de c\u00e1lculo; 2.2.2.2 Al\u00edquota. 2.3 O ICMS nos Tribunais Superiores; 3. ISS; 3.1 Hip\u00f3tese de incid\u00eancia; 3.1.1 Crit\u00e9rio Material; 3.1.2 Crit\u00e9rio Espacial; 3.1.3 Crit\u00e9rio Temporal;31.2 Consequente Normativo; 3.2.1 Determina\u00e7\u00e3o Subjetiva; 3.1.1 Sujeito Ativo; 3.2.1.2 Sujeito Passivo; 3.2.2 Determina\u00e7\u00e3o Objetiva; 3.2.2.1 Base de c\u00e1lculo; 3.2.2.2 Al\u00edquota. 3.3 O ISS nos Tribunais Superiores;<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2657\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2657\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\"> M\u00f3dulo VII - Tributa\u00e7\u00e3o sobre o Consumo \u2013 IBS e CBS<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2657\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2657\"><p>1. IBS; .1.1 Hip\u00f3tese de incid\u00eancia; 1.1.1 Crit\u00e9rio Material; 1.1.2 Crit\u00e9rio Espacial; 1.3 Crit\u00e9rio Temporal; 1.2 Consequente Normativo; 1.2.1 Determina\u00e7\u00e3o Subjetiva; 1.2.1.1 Sujeito Ativo; 1.2.1.2 Sujeito Passivo; 1.2.2 Determina\u00e7\u00e3o Objetiva; 1.2.2.1 Base de c\u00e1lculo; 1.2.2.2 Al\u00edquota; 2. CBS; .2.1 Hip\u00f3tese de incid\u00eancia; 2.1.1 Crit\u00e9rio Material; 2.1.2 Crit\u00e9rio Espacial; 2.1.3 Crit\u00e9rio Temporal; 2.2 Consequente Normativo; 2.2.1 Determina\u00e7\u00e3o Subjetiva; 2.2.1.1 Sujeito Ativo; 2.2.1.2 Sujeito Passivo; 2.2.2 Determina\u00e7\u00e3o Objetiva; 2.2.2.1 Base de c\u00e1lculo; 2.2.2.2 Al\u00edquota.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2658\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2658\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo IX - Imposto Seletivo<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2658\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2658\"><p>1. A implementa\u00e7\u00e3o do IS representa uma mudan\u00e7a paradigm\u00e1tica na abordagem tribut\u00e1ria brasileira, alinhando-se com tend\u00eancias internacionais de utiliza\u00e7\u00e3o da tributa\u00e7\u00e3o como ferramenta para desestimular o consumo de produtos nocivos \u00e0 sa\u00fade e ao meio ambiente. Contudo, sua aplica\u00e7\u00e3o no contexto brasileiro demanda uma an\u00e1lise aprofundada, considerando as peculiaridades do sistema tribut\u00e1rio nacional e os potenciais efeitos sobre diferentes setores da economia. 2. A constitucionalidade e a legalidade do IS no sistema tribut\u00e1rio brasileiro; 3. Os efeitos econ\u00f4micos sobre os setores afetados e sobre a arrecada\u00e7\u00e3o fiscal; 4. As implica\u00e7\u00f5es sociais, especialmente em termos de sa\u00fade p\u00fablica, prote\u00e7\u00e3o ao meio ambiente e comportamento do consumidor; 5. A efic\u00e1cia do IS como instrumento de pol\u00edtica fiscal e regulat\u00f3ria.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2659\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-2659\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo X - Tributa\u00e7\u00e3o sobre o Patrim\u00f4nio \u2013 ITR, IPTU e IPVA<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2659\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-2659\"><p>1 ITR.1 Hip\u00f3tese de incid\u00eancia; 1.1.1 Crit\u00e9rio Material; 1.1.2 Crit\u00e9rio Espacial; 1.1.3 Crit\u00e9rio Temporal; 1.2 Consequente Normativo; 1.2.1 Determina\u00e7\u00e3o Subjetiva; 1.2.1.1 Sujeito Ativo; 1.2.1.2 Sujeito Passivo; 1.2.2 Determina\u00e7\u00e3o Objetiva; 1.2.2.1 Base de c\u00e1lculo; 1.2.2.2 Al\u00edquota. 1.3 O ITR nos Tribunais Superiores; 2. IPTU; .2.1 Hip\u00f3tese de incid\u00eancia; 2.1.1 Crit\u00e9rio Material; 2.1.2 Crit\u00e9rio Espacial; 2.1.3 Crit\u00e9rio Temporal; 2.2 Consequente Normativo; 2.2.1 Determina\u00e7\u00e3o Subjetiva; 2.2.1.1 Sujeito Ativo; 2.2.1.2 Sujeito Passivo; 2.2.2 Determina\u00e7\u00e3o Objetiva; 2.2.2.1 Base de c\u00e1lculo; 2.2.2.2 Al\u00edquota. 2.3 O ITR no CARF e nos Tribunais Superiores; 3. IPVA; .3.1 Hip\u00f3tese de incid\u00eancia; 3.1.1 Crit\u00e9rio Material; 3.1.2 Crit\u00e9rio Espacial; 3.1.3 Crit\u00e9rio Temporal; 3.2 Consequente Normativo; 3.2.1 Determina\u00e7\u00e3o Subjetiva; 3.2.1.1 Sujeito Ativo; 3.2.1.2 Sujeito Passivo; 3.2.2 Determina\u00e7\u00e3o Objetiva; 3.2.2.1 Base de c\u00e1lculo; 3.2.2.2 Al\u00edquota. 3.3 O IPVA nos Tribunais Superiores.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-26510\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-26510\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo XI - Tributa\u00e7\u00e3o sobre o Patrim\u00f4nio \u2013 ITBI e ITCMD<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-26510\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-26510\"><p>1.\u2022ITBI; 1.1 Hip\u00f3tese de incid\u00eancia; 1.1.1 Crit\u00e9rio Material; 1.1.2 Crit\u00e9rio Espacial; 1.1.3 Crit\u00e9rio Temporal; 1.2 Consequente Normativo; 1.2.1 Determina\u00e7\u00e3o Subjetiva; 1.2.1.1 Sujeito Ativo; 1.2.1.2 Sujeito Passivo; 1.2.2 Determina\u00e7\u00e3o Objetiva; 1.2.2.1 Base de c\u00e1lculo; 1.2.2.2 Al\u00edquota. 1.3 O ITBI nos Tribunais Superiores 2. ITCMD; .2.1 Hip\u00f3tese de incid\u00eancia; 2.1.1 Crit\u00e9rio Material; 2.1.2 Crit\u00e9rio Espacial; 2.1.3 Crit\u00e9rio Temporal; 2.2 Consequente Normativo; 2.2.1 Determina\u00e7\u00e3o Subjetiva; 2.2.1.1 Sujeito Ativo; 2.2.1.2 Sujeito Passivo; 2.2.2 Determina\u00e7\u00e3o Objetiva; 2.2.2.1 Base de c\u00e1lculo; 2.2.2.2 Al\u00edquota. 2.3 O ITCMD nos Tribunais Superiores<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-26511\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-26511\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo XIII - Tributa\u00e7\u00e3o sobre a Renda<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-26511\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-26511\"><p>1. Imposto de Renda Pessoa F\u00edsica; .11 Hip\u00f3tese de incid\u00eancia; 1.1.1 Crit\u00e9rio Material; 1.1.2 Crit\u00e9rio Espacial; 1.1.3 Crit\u00e9rio Temporal; 1.2 Consequente Normativo; 1.2.1 Determina\u00e7\u00e3o Subjetiva; 1.2.1.1 Sujeito Ativo; 1.2.1.2 Sujeito Passivo; 1.2.2 Determina\u00e7\u00e3o Objetiva; 1.2.2.1 Base de c\u00e1lculo; 1.2.2.2 Al\u00edquota. 1.3 O IRPF no CARF e nos Tribunais Superiores; 2. Imposto de Renda Retido na Fonte; .2.1 Hip\u00f3tese de incid\u00eancia; 2.1.1 Crit\u00e9rio Material; 2.1.2 Crit\u00e9rio Espacial; 2.1.3 Crit\u00e9rio Temporal; 2.2 Consequente Normativo; 2.2.1 Determina\u00e7\u00e3o Subjetiva; 2.2.1.1 Sujeito Ativo; 2.2.1.2 Sujeito Passivo; 2.2.2 Determina\u00e7\u00e3o Objetiva; 2.2.2.1 Base de c\u00e1lculo; 2.2.2.2 Al\u00edquota. 2.3 O IRRF no CARF e nos Tribunais Superiores;<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-26512\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-26512\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo XIV - Tributos Sobre o Com\u00e9rcio Exterior<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-26512\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-26512\"><p>1. Impostos de importa\u00e7\u00e3o e de exporta\u00e7\u00e3o; 1.1. Disposi\u00e7\u00f5es constitucionais e internacionais; 1.2. Imposto de importa\u00e7\u00e3o: hip\u00f3tese de incid\u00eancia; 2. Impostos de importa\u00e7\u00e3o e de exporta\u00e7\u00e3o; 2.1. Imposto de importa\u00e7\u00e3o: sujei\u00e7\u00e3o ativa e passiva; 2.2. Imposto de importa\u00e7\u00e3o: base de c\u00e1lculo e al\u00edquota; 2.3. Imposto de exporta\u00e7\u00e3o 3. Impostos incidentes nas Importa\u00e7\u00f5es; 3.1. Imposto sobre Produtos Industrailizados nas Importa\u00e7\u00f5es (IPI-importa\u00e7\u00e3o); 3.2. ICMS-importa\u00e7\u00e3o; 4. Contribui\u00e7\u00f5es e Taxas Incidentes nas Importa\u00e7\u00f5es; 4.1. Contribui\u00e7\u00e3o para o PIS\/PASEP-importa\u00e7\u00e3o e COFINS-importa\u00e7\u00e3o; 4.2. CIDE\/Combust\u00edveis-importa\u00e7\u00e3o; 4.3. AFRMM; 4.4. Taxa de utiliza\u00e7\u00e3o do MERCANTE; 4.5. Taxa de utiliza\u00e7\u00e3o do SISCOMEX.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-26513\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-26513\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-plus\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-angle-double-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">M\u00f3dulo XIV - Tributa\u00e7\u00e3o sobre o Patrim\u00f4nio \u2013 ITBI e ITCMD<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-26513\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-26513\"><p>1.\u2022ITBI; 1.1 Hip\u00f3tese de incid\u00eancia; 1.1.1 Crit\u00e9rio Material; 1.1.2 Crit\u00e9rio Espacial; 1.1.3 Crit\u00e9rio Temporal; 1.2 Consequente Normativo; 1.2.1 Determina\u00e7\u00e3o Subjetiva; 1.2.1.1 Sujeito Ativo; 1.2.1.2 Sujeito Passivo; 1.2.2 Determina\u00e7\u00e3o Objetiva; 1.2.2.1 Base de c\u00e1lculo; 1.2.2.2 Al\u00edquota. 1.3 O ITBI nos Tribunais Superiores 2. ITCMD; .2.1 Hip\u00f3tese de incid\u00eancia; 2.1.1 Crit\u00e9rio Material; 2.1.2 Crit\u00e9rio Espacial; 2.1.3 Crit\u00e9rio Temporal; 2.2 Consequente Normativo; 2.2.1 Determina\u00e7\u00e3o Subjetiva; 2.2.1.1 Sujeito Ativo; 2.2.1.2 Sujeito Passivo; 2.2.2 Determina\u00e7\u00e3o Objetiva; 2.2.2.1 Base de c\u00e1lculo; 2.2.2.2 Al\u00edquota. 2.3 O ITCMD nos Tribunais Superiores<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5a81db elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5a81db\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c0619eb\" data-id=\"c0619eb\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7faba81 elementor-widget elementor-widget-menu-anchor\" data-id=\"7faba81\" data-element_type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"tenho-interesse\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d309ef4 elementor-widget elementor-widget-text-editor\" data-id=\"d309ef4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Tuition Options<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-color=\"#082342\" class=\"elementor-section elementor-top-section elementor-element elementor-element-9ad2068 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"9ad2068\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div data-dce-background-color=\"rgba(0,0,0,0)\" class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-378025c\" data-id=\"378025c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-8687e19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8687e19\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-be0f0c1\" data-id=\"be0f0c1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f41d619 elementor-widget elementor-widget-image\" data-id=\"f41d619\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2023\/01\/guarantee-300x300-1.png\" class=\"attachment-medium size-medium wp-image-5244\" alt=\"\" srcset=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2023\/01\/guarantee-300x300-1.png 300w, https:\/\/www.ambra.education\/wp-content\/uploads\/2023\/01\/guarantee-300x300-1-150x150.png 150w, https:\/\/www.ambra.education\/wp-content\/uploads\/2023\/01\/guarantee-300x300-1-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"rgba(0,0,0,0)\" class=\"elementor-element elementor-element-26c108d elementor-widget elementor-widget-price-table\" data-id=\"26c108d\" data-element_type=\"widget\" data-widget_type=\"price-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-price-table\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__header\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-price-table__heading\">\n\t\t\t\t\t\tLive Training\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__subheading\">\n\t\t\t\t\t\t\tAccess the content, watch the classes,<br> participate in the live sessions, and<br>receive a certificate of completion.\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-price-table__price\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-table__original-price elementor-typo-excluded\">\n\t\t\t\t\t\t<span class=\"elementor-price-table__currency\">R$<\/span>3490\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__currency\">R$<\/span>\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__integer-part\">\n\t\t\t\t\t\t2.490\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-table__after-price\">\n\t\t\t\t\t\t<span class=\"elementor-price-table__fractional-part\">\n\t\t\t\t\t\t\t00\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__period elementor-typo-excluded\">1 installment<\/span>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<ul class=\"elementor-price-table__features-list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-c1e67b1\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-credit-card\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tou 6x de R$456,50 no cart\u00e3o\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-516ba05\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tAulas gravadas\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-cc3e598\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tLeituras\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-1293d70\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tLive sessions\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-380a269\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.credential.net\/f1a51ab5-0f9d-4ec2-a01a-f02547af8ca2#gs.1haqbx\" target=\"_blank\">Certificate of completion<\/a>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-f665b70\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tAccess the content for 1 year\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-243d43f\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-times-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t<del>Atividades pr\u00e1ticas corrigidas e comentadas<\/del>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-ed32da4\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-times-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t<del>Apresenta\u00e7\u00e3o oral corrigida e comentada<\/del>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-8c633cb\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-times-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t<del><a href=\"https:\/\/www.credential.net\/81d7a10d-e284-40dc-b339-19e102aac2f7#gs.m5qxrc\" target=\"_blank\">Certificate of expert if you receive a passing grade<\/a><\/del>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-a402b8e\" data-id=\"a402b8e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7e0a41f elementor-widget elementor-widget-image\" data-id=\"7e0a41f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"300\" height=\"300\" src=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2023\/01\/guarantee-300x300-1.png\" class=\"attachment-medium size-medium wp-image-5244\" alt=\"\" srcset=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2023\/01\/guarantee-300x300-1.png 300w, https:\/\/www.ambra.education\/wp-content\/uploads\/2023\/01\/guarantee-300x300-1-150x150.png 150w, https:\/\/www.ambra.education\/wp-content\/uploads\/2023\/01\/guarantee-300x300-1-12x12.png 12w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-dce-advanced-background-color=\"rgba(0,0,0,0)\" class=\"elementor-element elementor-element-194a178 elementor-widget elementor-widget-price-table\" data-id=\"194a178\" data-element_type=\"widget\" data-widget_type=\"price-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"elementor-price-table\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__header\">\n\t\t\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-price-table__heading\">\n\t\t\t\t\t\tCertificate of Expert\t\t\t\t\t\t<\/h3>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__subheading\">\n\t\t\t\t\t\t\tParticipate in the practical activities,<br>make sure you are proficient, and<br> receive a certificate of expert.\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-price-table__price\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-table__original-price elementor-typo-excluded\">\n\t\t\t\t\t\t<span class=\"elementor-price-table__currency\">R$<\/span>6490\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__currency\">R$<\/span>\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__integer-part\">\n\t\t\t\t\t\t4.490\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-price-table__after-price\">\n\t\t\t\t\t\t<span class=\"elementor-price-table__fractional-part\">\n\t\t\t\t\t\t\t00\t\t\t\t\t\t<\/span>\n\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-price-table__period elementor-typo-excluded\">1 installment<\/span>\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<ul class=\"elementor-price-table__features-list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-c1e67b1\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-credit-card\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tou 6x de R$823,20 no cart\u00e3o\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-516ba05\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tAulas gravadas\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-5d8d933\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tLeituras\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-1293d70\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tLive sessions\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-380a269\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.credential.net\/f1a51ab5-0f9d-4ec2-a01a-f02547af8ca2#gs.1haqbx\" target=\"_blank\">Certificate of completion<\/a>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-afcf63d\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tAccess the content for 1 year\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-243d43f\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tAtividades pr\u00e1ticas corrigidas e comentadas\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-ed32da4\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\tApresenta\u00e7\u00e3o oral corrigida e comentada\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"elementor-repeater-item-8c633cb\">\n\t\t\t\t\t\t\t<div class=\"elementor-price-table__feature-inner\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-check-circle\"><\/i>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.credential.net\/b4c18b77-7c5c-4f05-a74d-82f09f40c746#gs.0tltcb\" target=\"_blank\">Certificate of expert if you receive a passing grade<\/a><\/del>\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b5b627 elementor-widget elementor-widget-text-editor\" data-id=\"5b5b627\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>* In the Certificate of Expert option, the certificate of completion is issued only for students who eventually do not receive a passing grade in the graded practical activities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-8be13fb elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"8be13fb\" data-element_type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" id=\"formacao_direito_dos_negocios_br\" name=\"formacao_em_direito_dos_negocios\" action=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"19827\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"8be13fb\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Forma\u00e7\u00e3o em Direito Tribut\u00e1rio dos Neg\u00f3cios - Ambra University\" \/>\n\n\t\t\t\t\t\t\t<input type=\"hidden\" name=\"queried_id\" value=\"19827\"\/>\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tName\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"Name\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tEmail\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-phone elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-phone\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tPhone\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[phone]\" id=\"form-field-phone\" class=\"elementor-field elementor-size-xs  elementor-field-textual\" placeholder=\"Phone\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-profile elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-profile\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tCertificate option\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before\">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-caret-down\"><\/i>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[profile]\" id=\"form-field-profile\" class=\"elementor-field-textual elementor-size-xs\" required=\"required\">\n\t\t\t\t\t\t\t\t\t<option value=\"Op\u00e7\u00e3o de Certifica\u00e7\u00e3o\">Certificate option<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Live Training\">Live Training<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Certifica\u00e7\u00e3o de Expert\">Certificate of Expert<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"N\u00e3o sei\">I don't know<\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-select elementor-field-group elementor-column elementor-field-group-field_53aab8f elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_53aab8f\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tProfessional profile\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field elementor-select-wrapper remove-before\">\n\t\t\t<div class=\"select-caret-down-wrapper\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-caret-down\"><\/i>\t\t\t<\/div>\n\t\t\t<select name=\"form_fields[field_53aab8f]\" id=\"form-field-field_53aab8f\" class=\"elementor-field-textual elementor-size-xs\" required=\"required\">\n\t\t\t\t\t\t\t\t\t<option value=\"Perfil profissional\">Professional profile<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Advogado(a)\">Attorney<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Magistrado(a)\">Judge<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Promotor(a)\">Prosecutor<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Procurador(a)\">District Prosecutor<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Procurador(a) da Fazenda Nacional\">IRS Prosecutor<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Advogado(a) da Uni\u00e3o\">Public defender<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Procurador(a) municipal\">County prosecutor<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Consultor(a) Legislativo\">Legislative consultant<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Consultor(a)\">Consultant<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Empres\u00e1rio(a)\">Entrepreneur<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Executivo(a)\">Executive<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Analista no Judici\u00e1rio ou MP\">Judiciary or Attorney General's Office analyst<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Servidor(a) p\u00fablico\">Government employee<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Estudante de gradua\u00e7\u00e3o\">Undergrad student<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Mestrando(a)\">Master's student<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Doutorando(a)\">Doctorate student<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Estagi\u00e1rio(a)\">Intern<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Outro na \u00e1rea jur\u00eddica\">Other area in law<\/option>\n\t\t\t\t\t\t\t\t\t<option value=\"Outro fora da \u00e1rea jur\u00eddica\">Other area not related to law<\/option>\n\t\t\t\t\t\t\t<\/select>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\" id=\"apply\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I'M INTERESTED<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<input type=\"hidden\" name=\"trp-form-language\" value=\"en\"\/><\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-dce-background-color=\"#FCFDFF\" class=\"elementor-section elementor-top-section elementor-element elementor-element-c0b611e elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c0b611e\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ea40373\" data-id=\"ea40373\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69ee910 elementor-widget elementor-widget-heading\" data-id=\"69ee910\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">How to enroll?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5b1b7e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5b1b7e6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-209b7a2\" data-id=\"209b7a2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-38ec828 elementor-widget elementor-widget-text-editor\" data-id=\"38ec828\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>1<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16f0761 elementor-widget elementor-widget-text-editor\" data-id=\"16f0761\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Apply to one<br>of the <b>25 seats<\/b>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-47ff70d\" data-id=\"47ff70d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-80f207a elementor-widget elementor-widget-text-editor\" data-id=\"80f207a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>2<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b479b3 elementor-widget elementor-widget-text-editor\" data-id=\"5b479b3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">Study for <strong>one week<\/strong><br> with no financial risk.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae1685b elementor-widget elementor-widget-text-editor\" data-id=\"ae1685b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><em>*Only for those accepted in the application process.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-21fdb1f\" data-id=\"21fdb1f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-218848b elementor-widget elementor-widget-text-editor\" data-id=\"218848b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>3<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f815f3f elementor-widget elementor-widget-text-editor\" data-id=\"f815f3f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Curse a forma\u00e7\u00e3o via<br \/>Internet de sua casa, no seu tempo e em portugu\u00eas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-232ad1f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"232ad1f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tenho-interesse\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I'm interested<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-524c52b e-flex e-con-boxed e-con e-parent\" data-id=\"524c52b\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd75ac3 elementor-widget elementor-widget-heading\" data-id=\"dd75ac3\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Schedule<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b1c9b9c e-flex e-con-boxed e-con e-parent\" data-id=\"b1c9b9c\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cf6a895 e-con-full e-flex e-con e-child\" data-id=\"cf6a895\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ca5b7ce e-flex e-con-boxed e-con e-child\" data-id=\"ca5b7ce\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62a0f9b elementor-widget elementor-widget-text-editor\" data-id=\"62a0f9b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Important dates<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12e852e elementor-align-left elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"12e852e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Applications<\/b>: at\u00e9 10 de maio de 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Payment<\/b>: at\u00e9 12 de maio de 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Classes start<\/b>: em 12 de maio de 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Deadline for cancelations<\/b>: at\u00e9 19 de maio de 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Classes end<\/b>: em 18 de julho de 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-calendar\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Issuance of certificates<\/b>: em 30 de agosto de 2025<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fdd0ab0 e-flex e-con-boxed e-con e-child\" data-id=\"fdd0ab0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5980e75 elementor-widget elementor-widget-text-editor\" data-id=\"5980e75\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Live sessions<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b84712 elementor-align-left elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6b84712\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">12 de maio  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">19 de maio  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">26 de maio  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">28 de maio  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">30 de maio  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">02 de junho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">09 de junho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">11 de junho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">16 de junho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">18 de junho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">20 de junho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">23 de junho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">25 de junho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">27 de junho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">14 de julho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">16 de julho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-chalkboard-teacher\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">18 de julho  \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-387ccb1 e-flex e-con-boxed e-con e-child\" data-id=\"387ccb1\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d785c55 elementor-widget elementor-widget-text-editor\" data-id=\"d785c55\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Practical activities*<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24330fd elementor-align-left elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"24330fd\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-podcast\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Oral presentations<\/b>: 30 de junho \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-podcast\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Oral presentations<\/b>: 02 de julho \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-podcast\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Oral presentations<\/b>: 04 de julho \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-podcast\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Oral presentations<\/b>: 07 de julho \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-podcast\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Oral presentations<\/b>: 09 de julho \u00e0s 18h30min (Orlando)\/19h30min (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-podcast\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><b>Publishing of final grades<\/b>: 12 de agosto \u00e0s 19h (Orlando)\/20h (Bras\u00edlia)<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-question\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Cada participante realiza a apresenta\u00e7\u00e3o em uma das datas acima.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-dce-background-color=\"#082342\" class=\"elementor-section elementor-top-section elementor-element elementor-element-373fed8 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"373fed8\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5e7e703\" data-id=\"5e7e703\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d934257 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d934257\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-88cfdc0\" data-id=\"88cfdc0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ae6121f elementor-widget elementor-widget-text-editor\" data-id=\"ae6121f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Offered by<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e15f338 elementor-widget elementor-widget-image\" data-id=\"e15f338\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"247\" src=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-1024x395.png\" class=\"attachment-large size-large wp-image-77\" alt=\"\" srcset=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-1024x395.png 1024w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-300x116.png 300w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-768x296.png 768w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-1536x592.png 1536w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-2048x789.png 2048w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c2b34b1 elementor-widget elementor-widget-text-editor\" data-id=\"c2b34b1\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Licensing and Accreditation<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-941eb76 elementor-widget elementor-widget-image\" data-id=\"941eb76\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"188\" src=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/11\/Florida-Departament-of-Education-2-768x225.png\" class=\"attachment-medium_large size-medium_large wp-image-525\" alt=\"\" srcset=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/11\/Florida-Departament-of-Education-2-768x225.png 768w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/11\/Florida-Departament-of-Education-2-300x88.png 300w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/11\/Florida-Departament-of-Education-2-1024x300.png 1024w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/11\/Florida-Departament-of-Education-2-1536x450.png 1536w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/11\/Florida-Departament-of-Education-2-16x5.png 16w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/11\/Florida-Departament-of-Education-2.png 1645w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-393560d elementor-widget elementor-widget-text-editor\" data-id=\"393560d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\" class=\"translation-block\">American university licensed by the<br>Commission for Independent Education<br>Florida Department of Education<br>(license CIE-4001)<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-ac848e0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ac848e0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e9d046f\" data-id=\"e9d046f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-932515a elementor-widget elementor-widget-global elementor-global-4648 elementor-widget-text-editor\" data-id=\"932515a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t15+\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6cb533 elementor-widget elementor-widget-global elementor-global-4651 elementor-widget-text-editor\" data-id=\"e6cb533\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">With over 15 years of experience, we specialize in delivering premium online education.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-53a1024\" data-id=\"53a1024\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-48961df elementor-widget elementor-widget-text-editor\" data-id=\"48961df\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t20\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e99f60 elementor-widget elementor-widget-text-editor\" data-id=\"1e99f60\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\">90% of classes at Ambra University have from 10 to 20 students.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-145218e e-flex e-con-boxed e-con e-parent\" data-id=\"145218e\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-dce-background-color=\"#FCFDFF\" class=\"elementor-section elementor-top-section elementor-element elementor-element-4b47ef6 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4b47ef6\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bddd6d1\" data-id=\"bddd6d1\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c5265a6 elementor-widget elementor-widget-heading\" data-id=\"c5265a6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc9f390 elementor-widget elementor-widget-toggle\" data-id=\"fc9f390\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-2641\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2641\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Will there be issued any certificate?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-2641\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2641\"><p>Sim. Na op\u00e7\u00e3o Curso Online, o aluno recebe um certificado digital de participa\u00e7\u00e3o emitido pela Eagle Qualifica\u00e7\u00e3o Profissional.<\/p><p>Yes. In the Live Training option, the student receives a digital certificate of completion (<span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.credential.net\/db5dfe6b-f097-4a10-ac4e-a23470f26548\" target=\"_blank\" rel=\"noopener\">click here to see the certificate of completion<\/a><\/span>).<\/p><p>In the Certificate of Expert option, students who achieve a passing grade in the practical activities receive a digital Certificate of Expert (<span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.credential.net\/7dec97e1-582c-45ea-83be-9bd8bba6fd40\" target=\"_blank\" rel=\"noopener\">click here to see the Certificate of Expert<\/a><\/span>). If the student of the Certificate of Expert option does not achieve a passing grade in the practical activities, they will receive a certificate of completion.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a9c3a37 elementor-widget elementor-widget-global elementor-global-5111 elementor-widget-toggle\" data-id=\"a9c3a37\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1781\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1781\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is a professional training at Ambra University?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1781\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1781\"><p>A professional training is a short-term, high-level online course that combines content exposure with individualized instruction and guidance aimed at professional development and updating.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1782\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1782\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is this a graduate program?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1782\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1782\"><p>No. This is not a graduate program or graduate certificate but a continuing education course aiming at professional development and updating.<\/p><p>Should you be interested in a graduate program, please check out the options of master's programs offered by Ambra University.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1783\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1783\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What is the language of instruction of the professional training?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1783\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1783\"><p>A forma\u00e7\u00e3o \u00e9 ofertada integralmente em portugu\u00eas.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1784\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1784\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Will I have access to the recordings of the live sessions?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1784\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1784\"><p>Yes, you will have access to the content of your edition of the professional training for one year from the first day of classes.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1785\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1785\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is there any prerequisite to applying for the professional training?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1785\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1785\"><p>Yes, it is necessary to have completed a bachelor's degree to apply for the Live Training or the Certificate of Expert options.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1786\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1786\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is there an application process?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1786\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1786\"><p>Yes, there is an application process for the Live Training and Certificate of Expert options. It is necessary to submit digital copies of admission documents and fill in the admission form. In addition, at Ambra's discretion, it may be required to interview via Webconference.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1787\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1787\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What documents will I have to send?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1787\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1787\"><p>You will need to send us scanned copies of the following documents for the Live Training and Certificate of Expert options:<\/p><p>- Government photo ID<br \/>- Completed admission form \u2013 template provided by Ambra.<\/p><p>Scanned documents must follow the specified standards\u00a0<a href=\"https:\/\/links.portalambra.com\/digitalizacao-de-documentos\" target=\"_blank\" rel=\"noopener\">on this link<\/a>.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1788\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1788\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Can I transfer the hours studied in Professional Training to a course at another institution?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1788\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1788\"><p>No. Although the acceptance of credits is a decision of the institution receiving the credits, the student should not expect to transfer the professional training hours to any other course or program.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1789\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1789\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How do the practical activities of the Certificate of Expert option work?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1789\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1789\"><p>The Certificate of Expert practical work is evaluated in two types of activities: a written paper of 15 to 30 pages and a debate or oral presentation.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-17810\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-17810\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How does the 1 week trial period work?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-17810\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-17810\"><p>Those approved in the application process start the course and have up to 1 week to cancel their enrollment and receive a full refund of all amounts paid for the training.<\/p><p>No cancellations are accepted after the first week of classes.\u00a0<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-17811\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-17811\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is it possible to suspend or cancel my enrollment in the training?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-17811\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-17811\"><p>It is possible to cancel your enrollment during the entire first week of professional training and receive a refund of all amounts paid.<\/p><p>After the first week, it is no longer possible to cancel enrollment in the professional training, and there are no options to suspend the activities.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-17812\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-17812\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Is it possible to change the dates or times of the live sessions?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-17812\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-17812\"><p>No. As the course count on the professor's supervision, the professor will only be available during the ten weeks of the training, and the live sessions will only take place on the pre-scheduled dates and times.<\/p><p>To find out the dates and times of the live sessions, check out the application process rules or contact Ambra.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-17813\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-17813\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">How are payments made?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-17813\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-17813\"><p>\u00c0 vista no cart\u00e3o de cr\u00e9dito, boleto ou PIX ou parcelado em at\u00e9 6x com juro no cart\u00e3o de cr\u00e9dito.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-17814\" class=\"elementor-tab-title\" data-tab=\"14\" role=\"button\" aria-controls=\"elementor-tab-content-17814\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">When are payments made?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-17814\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"14\" role=\"region\" aria-labelledby=\"elementor-tab-title-17814\"><p>Payments must be made before the class start date.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-17815\" class=\"elementor-tab-title\" data-tab=\"15\" role=\"button\" aria-controls=\"elementor-tab-content-17815\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">What will be my relationship with the institution?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-17815\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"15\" role=\"region\" aria-labelledby=\"elementor-tab-title-17815\"><p>You will sign up for a continuing education course at Ambra University with no enrollment link to any degree program.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-17816\" class=\"elementor-tab-title\" data-tab=\"16\" role=\"button\" aria-controls=\"elementor-tab-content-17816\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">For how long will I have access to the content?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-17816\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"16\" role=\"region\" aria-labelledby=\"elementor-tab-title-17816\"><p>You will have access to all course content and recordings for one year from the training start date. For example, for a course that started on February 13, 2023, you will have access to the content until February 12, 2024.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-17817\" class=\"elementor-tab-title\" data-tab=\"17\" role=\"button\" aria-controls=\"elementor-tab-content-17817\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Do I have to attend all live sessions?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-17817\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"17\" role=\"region\" aria-labelledby=\"elementor-tab-title-17817\"><p>In the Certificate of Expert option, you must participate in live sessions with graded activities, such as oral presentations or case debates, depending on the training. The day and time of these sessions must be pre-scheduled in the first weeks of the training within the options available in the schedule. The other live sessions are optional; you can watch the recording if you cannot attend them live.<\/p><p>In the Live Training option, students are free to participate or not in any live session.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f85e5f elementor-align-center elementor-widget elementor-widget-button\" data-id=\"4f85e5f\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#tenho-interesse\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">I'm interested<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f03d966 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f03d966\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7bfb6a4\" data-id=\"7bfb6a4\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1222c13 elementor-widget elementor-widget-template\" data-id=\"1222c13\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"page\" data-elementor-id=\"754\" data-post-id=\"19827\" data-obj-id=\"19827\" class=\"elementor elementor-754 dce-elementor-post-19827\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3c0de41 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"3c0de41\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-34b1372\" data-id=\"34b1372\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-61f10b1 elementor-widget elementor-widget-template\" data-id=\"61f10b1\" data-element_type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"page\" data-elementor-id=\"709\" data-post-id=\"19827\" data-obj-id=\"19827\" class=\"elementor elementor-709 dce-elementor-post-19827\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div data-dce-background-color=\"#3E3E3E\" class=\"elementor-element elementor-element-ac5c560 botao-footer-menu e-flex e-con-boxed e-con e-parent\" data-id=\"ac5c560\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8f6133e e-con-full e-flex e-con e-child\" data-id=\"8f6133e\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-72bf50a e-con-full e-flex e-con e-child\" data-id=\"72bf50a\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-32d2fd9 e-con-full e-flex e-con e-child\" data-id=\"32d2fd9\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9e5057b elementor-widget elementor-widget-image\" data-id=\"9e5057b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.ambra.education\/en\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"116\" src=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-300x116.png\" class=\"attachment-medium size-medium wp-image-77\" alt=\"\" srcset=\"https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-300x116.png 300w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-1024x395.png 1024w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-768x296.png 768w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-1536x592.png 1536w, https:\/\/www.ambra.education\/wp-content\/uploads\/2020\/09\/Logo-Ambra-Horizontal-BW-600dpi-2048x789.png 2048w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-287c9d0 e-con-full e-flex e-con e-child\" data-id=\"287c9d0\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-737bd38 e-con-full e-flex e-con e-child\" data-id=\"737bd38\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd11fd0 elementor-widget elementor-widget-text-editor\" data-id=\"dd11fd0\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>37 N. Orange Ave 5th floor<br \/>Orlando, FL 32801<br \/>USA<\/p><p>e-mail: ambra@ambra.education<br \/>press: press@ambra.education<\/p><p>Whatsapp: <a href=\"https:\/\/wa.me\/14078009729\" target=\"_blank\" rel=\"noopener\">+1 (407) 800-9729<\/a><br \/>Phone: +1 (866) 782-6272<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a02bb2 elementor-widget elementor-widget-text-editor\" data-id=\"3a02bb2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>University licensed by the<br>Commission for Independent Education<br>Florida Department of Education<br>License #4001<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6a8d68 elementor-view-stacked elementor-fixed elementor-shape-circle elementor-widget elementor-widget-icon\" data-id=\"a6a8d68\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;fixed&quot;}\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/api.whatsapp.com\/send?phone=14078009729&#038;text=Ol%C3%A1!\">\n\t\t\t<i aria-hidden=\"true\" class=\"fab fa-whatsapp\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b5a5f0 e-con-full e-flex e-con e-child\" data-id=\"1b5a5f0\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-536728e e-con-full e-flex e-con e-child\" data-id=\"536728e\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4087ee1 e-con-full e-flex e-con e-child\" data-id=\"4087ee1\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fbbc07 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elementor-widget-text-editor\" data-id=\"99e7149\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/ava.portalambra.com\" target=\"_blank\" rel=\"noopener\">Login<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Tenho Interesse Forma\u00e7\u00e3o em Direito Tribut\u00e1rio dos Neg\u00f3cios Forma\u00e7\u00e3o online com certifica\u00e7\u00e3o dos EUA, discuss\u00f5es [&hellip;]<\/p>","protected":false},"author":1,"featured_media":19846,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"content-type":"","footnotes":""},"wf_page_folders":[19],"class_list":["post-19827","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Forma\u00e7\u00e3o em Direito Tribut\u00e1rio dos Neg\u00f3cios - Ambra University<\/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.ambra.education\/en\/formacao-em-direito-tributario-dos-negocios\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Forma\u00e7\u00e3o em Direito Tribut\u00e1rio dos 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