<nfeProc versao="4.00" xmlns="http://www.portalfiscal.inf.br/nfe"><NFe xmlns="http://www.portalfiscal.inf.br/nfe"><infNFe Id="NFe35220223398973000126550010000163351451045554" versao="4.00"><ide><cUF>35</cUF><cNF>45104555</cNF><natOp>Venda Merc.Adq.c/Subst.Trib.entre C.Subs</natOp><mod>55</mod><serie>1</serie><nNF>16335</nNF><dhEmi>2022-02-09T13:22:00-03:00</dhEmi><dhSaiEnt>2022-02-09T13:22:00-03:00</dhSaiEnt><tpNF>1</tpNF><idDest>1</idDest><cMunFG>3550308</cMunFG><tpImp>1</tpImp><tpEmis>1</tpEmis><cDV>4</cDV><tpAmb>1</tpAmb><finNFe>1</finNFe><indFinal>0</indFinal><indPres>0</indPres><procEmi>0</procEmi><verProc>5.10.1.98</verProc></ide><emit><CNPJ>23398973000126</CNPJ><xNome>LIPECH DISTRIBUIDORA DE AUTO PECAS EIRELI</xNome><xFant>LIPECH</xFant><enderEmit><xLgr>RUA AMORIN DINIZ</xLgr><nro>585</nro><xBairro>JARDIM JAU</xBairro><cMun>3550308</cMun><xMun>SAO PAULO</xMun><UF>SP</UF><CEP>03730040</CEP><cPais>1058</cPais><xPais>Brasil</xPais><fone>1123844009</fone></enderEmit><IE>140091781115</IE><IM>ISENTO</IM><CNAE>4537001</CNAE><CRT>3</CRT></emit><dest><CNPJ>02124962000188</CNPJ><xNome>ESCADAO COMERCIO DE OPECAS ELETRICAS PARA AUTOS LTDA</xNome><enderDest><xLgr>RUA SILVEIRA CAMPOS</xLgr><nro>447</nro><xBairro>CAMBUCI</xBairro><cMun>3550308</cMun><xMun>SAO PAULO</xMun><UF>SP</UF><CEP>01541030</CEP><cPais>1058</cPais><xPais>Brasil</xPais><fone>1132747280</fone></enderDest><indIEDest>1</indIEDest><IE>114986298117</IE><email>rodrigo@escadao.com.br;elizeu@emgomes.com.br</email></dest><det nItem="1"><prod><cProd>APX2613</cProd><cEAN>7899705807112</cEAN><xProd>PALHETA DO LIMPADOR</xProd><NCM>85124010</NCM><CEST>0105500</CEST><CFOP>5405</CFOP><uCom>PARES</uCom><qCom>3.0000</qCom><vUnCom>20.4800000000</vUnCom><vProd>61.44</vProd><cEANTrib>7899705807112</cEANTrib><uTrib>PARES</uTrib><qTrib>3.0000</qTrib><vUnTrib>20.4800000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>1</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>23.84</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>2.18</vICMSSubstituto><vICMSSTRet>2.11</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISNT><CST>04</CST></PISNT></PIS><COFINS><COFINSNT><CST>04</CST></COFINSNT></COFINS></imposto></det><det nItem="2"><prod><cProd>AT0206</cProd><cEAN>7898522902062</cEAN><xProd>BOBINA DE IGNICAO</xProd><NCM>85113020</NCM><CEST>0105400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>4.0000</qCom><vUnCom>47.6300000000</vUnCom><vProd>190.52</vProd><cEANTrib>7898522902062</cEANTrib><uTrib>PC</uTrib><qTrib>4.0000</qTrib><vUnTrib>47.6300000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>3</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>87.96</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>8.02</vICMSSubstituto><vICMSSTRet>7.81</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISNT><CST>04</CST></PISNT></PIS><COFINS><COFINSNT><CST>04</CST></COFINSNT></COFINS></imposto></det><det nItem="3"><prod><cProd>AT0210</cProd><cEAN>7898522902109</cEAN><xProd>BOBINA DE IGNICAO</xProd><NCM>85113020</NCM><CEST>0105400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>2.0000</qCom><vUnCom>143.0900000000</vUnCom><vProd>286.18</vProd><cEANTrib>7898522902109</cEANTrib><uTrib>PC</uTrib><qTrib>2.0000</qTrib><vUnTrib>143.0900000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>4</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>104.17</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>9.51</vICMSSubstituto><vICMSSTRet>9.24</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISNT><CST>04</CST></PISNT></PIS><COFINS><COFINSNT><CST>04</CST></COFINSNT></COFINS></imposto></det><det nItem="4"><prod><cProd>AT0299</cProd><cEAN>7898522902994</cEAN><xProd>BOBINA DE IGNICAO</xProd><NCM>85113020</NCM><CEST>0105400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>2.0000</qCom><vUnCom>137.3500000000</vUnCom><vProd>274.70</vProd><cEANTrib>7898522902994</cEANTrib><uTrib>PC</uTrib><qTrib>2.0000</qTrib><vUnTrib>137.3500000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>5</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>128.15</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>11.70</vICMSSubstituto><vICMSSTRet>11.37</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISNT><CST>04</CST></PISNT></PIS><COFINS><COFINSNT><CST>04</CST></COFINSNT></COFINS></imposto></det><det nItem="5"><prod><cProd>AT0521</cProd><cEAN>7898522905216</cEAN><xProd>DISTRIBUIDOR</xProd><NCM>85113010</NCM><CEST>0105400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>6.0000</qCom><vUnCom>241.6800000000</vUnCom><vProd>1450.08</vProd><cEANTrib>7898522905216</cEANTrib><uTrib>PC</uTrib><qTrib>6.0000</qTrib><vUnTrib>241.6800000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>7</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>821.16</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>74.94</vICMSSubstituto><vICMSSTRet>72.87</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISNT><CST>04</CST></PISNT></PIS><COFINS><COFINSNT><CST>04</CST></COFINSNT></COFINS></imposto></det><det nItem="6"><prod><cProd>FD91002</cProd><cEAN>7899705805170</cEAN><xProd>CHAVE DE SETA</xProd><NCM>85365090</NCM><CEST>0106500</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>1.0000</qCom><vUnCom>129.2600000000</vUnCom><vProd>129.26</vProd><cEANTrib>7899705805170</cEANTrib><uTrib>PC</uTrib><qTrib>1.0000</qTrib><vUnTrib>129.2600000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>8</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>49.35</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>4.51</vICMSSubstituto><vICMSSTRet>4.37</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISAliq><CST>01</CST><vBC>129.26</vBC><pPIS>0.65</pPIS><vPIS>0.84</vPIS></PISAliq></PIS><COFINS><COFINSAliq><CST>01</CST><vBC>129.26</vBC><pCOFINS>3.00</pCOFINS><vCOFINS>3.88</vCOFINS></COFINSAliq></COFINS></imposto></det><det nItem="7"><prod><cProd>FI1049</cProd><cEAN>7899705807563</cEAN><xProd>INTERRUPTOR</xProd><NCM>85365090</NCM><CEST>0106500</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>5.0000</qCom><vUnCom>23.2900000000</vUnCom><vProd>116.45</vProd><cEANTrib>7899705807563</cEANTrib><uTrib>PC</uTrib><qTrib>5.0000</qTrib><vUnTrib>23.2900000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>9</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>63.89</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>5.83</vICMSSubstituto><vICMSSTRet>5.67</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISAliq><CST>01</CST><vBC>116.45</vBC><pPIS>0.65</pPIS><vPIS>0.76</vPIS></PISAliq></PIS><COFINS><COFINSAliq><CST>01</CST><vBC>116.45</vBC><pCOFINS>3.00</pCOFINS><vCOFINS>3.49</vCOFINS></COFINSAliq></COFINS></imposto></det><det nItem="8"><prod><cProd>GM2006</cProd><cEAN>7899705803282</cEAN><xProd>INTERRUPTOR</xProd><NCM>85365090</NCM><CEST>0106500</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>1.0000</qCom><vUnCom>122.1900000000</vUnCom><vProd>122.19</vProd><cEANTrib>7899705803282</cEANTrib><uTrib>PC</uTrib><qTrib>1.0000</qTrib><vUnTrib>122.1900000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>10</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>73.96</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>6.75</vICMSSubstituto><vICMSSTRet>6.56</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISAliq><CST>01</CST><vBC>122.19</vBC><pPIS>0.65</pPIS><vPIS>0.79</vPIS></PISAliq></PIS><COFINS><COFINSAliq><CST>01</CST><vBC>122.19</vBC><pCOFINS>3.00</pCOFINS><vCOFINS>3.67</vCOFINS></COFINSAliq></COFINS></imposto></det><det nItem="9"><prod><cProd>GM91851</cProd><cEAN>7899705805293</cEAN><xProd>CHAVE DE SETA</xProd><NCM>85365090</NCM><CEST>0106500</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>10.0000</qCom><vUnCom>34.4500000000</vUnCom><vProd>344.50</vProd><cEANTrib>7899705805293</cEANTrib><uTrib>PC</uTrib><qTrib>10.0000</qTrib><vUnTrib>34.4500000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>11</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>186.55</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>17.03</vICMSSubstituto><vICMSSTRet>16.55</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISAliq><CST>01</CST><vBC>344.50</vBC><pPIS>0.65</pPIS><vPIS>2.24</vPIS></PISAliq></PIS><COFINS><COFINSAliq><CST>01</CST><vBC>344.50</vBC><pCOFINS>3.00</pCOFINS><vCOFINS>10.34</vCOFINS></COFINSAliq></COFINS></imposto></det><det nItem="10"><prod><cProd>MQ0142</cProd><cEAN>7898522901423</cEAN><xProd>ELETROVENTILADOR</xProd><NCM>84145990</NCM><CEST>0109400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>2.0000</qCom><vUnCom>159.8200000000</vUnCom><vProd>319.64</vProd><cEANTrib>7898522901423</cEANTrib><uTrib>PC</uTrib><qTrib>2.0000</qTrib><vUnTrib>159.8200000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>12</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>170.45</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>17.89</vICMSSubstituto><vICMSSTRet>12.79</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISAliq><CST>01</CST><vBC>319.64</vBC><pPIS>0.65</pPIS><vPIS>2.08</vPIS></PISAliq></PIS><COFINS><COFINSAliq><CST>01</CST><vBC>319.64</vBC><pCOFINS>3.00</pCOFINS><vCOFINS>9.59</vCOFINS></COFINSAliq></COFINS></imposto></det><det nItem="11"><prod><cProd>MQ0144</cProd><cEAN>7898522901447</cEAN><xProd>ELETROVENTILADOR</xProd><NCM>84145990</NCM><CEST>0109400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>2.0000</qCom><vUnCom>194.7300000000</vUnCom><vProd>389.46</vProd><cEANTrib>7898522901447</cEANTrib><uTrib>PC</uTrib><qTrib>2.0000</qTrib><vUnTrib>194.7300000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>13</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>188.66</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>19.80</vICMSSubstituto><vICMSSTRet>14.16</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISAliq><CST>01</CST><vBC>389.46</vBC><pPIS>0.65</pPIS><vPIS>2.53</vPIS></PISAliq></PIS><COFINS><COFINSAliq><CST>01</CST><vBC>389.46</vBC><pCOFINS>3.00</pCOFINS><vCOFINS>11.68</vCOFINS></COFINSAliq></COFINS></imposto></det><det nItem="12"><prod><cProd>MQ0175</cProd><cEAN>7898522901751</cEAN><xProd>SENSOR HALL</xProd><NCM>90299090</NCM><CEST>0108000</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>5.0000</qCom><vUnCom>28.9700000000</vUnCom><vProd>144.85</vProd><cEANTrib>7898522901751</cEANTrib><uTrib>PC</uTrib><qTrib>5.0000</qTrib><vUnTrib>28.9700000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>14</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>51.27</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>4.68</vICMSSubstituto><vICMSSTRet>4.55</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISAliq><CST>01</CST><vBC>144.85</vBC><pPIS>0.65</pPIS><vPIS>0.94</vPIS></PISAliq></PIS><COFINS><COFINSAliq><CST>01</CST><vBC>144.85</vBC><pCOFINS>3.00</pCOFINS><vCOFINS>4.35</vCOFINS></COFINSAliq></COFINS></imposto></det><det nItem="13"><prod><cProd>MQ0176</cProd><cEAN>7898522901768</cEAN><xProd>MOTOR DE PARTIDA</xProd><NCM>85114000</NCM><CEST>0105400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>5.0000</qCom><vUnCom>359.7400000000</vUnCom><vProd>1798.70</vProd><cEANTrib>7898522901768</cEANTrib><uTrib>PC</uTrib><qTrib>5.0000</qTrib><vUnTrib>359.7400000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>15</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>1000.69</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>91.33</vICMSSubstituto><vICMSSTRet>88.79</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISNT><CST>04</CST></PISNT></PIS><COFINS><COFINSNT><CST>04</CST></COFINSNT></COFINS></imposto></det><det nItem="14"><prod><cProd>MQ0199</cProd><cEAN>7898522901997</cEAN><xProd>MOTOR DE PARTIDA</xProd><NCM>85114000</NCM><CEST>0105400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>1.0000</qCom><vUnCom>414.0400000000</vUnCom><vProd>414.04</vProd><cEANTrib>7898522901997</cEANTrib><uTrib>PC</uTrib><qTrib>1.0000</qTrib><vUnTrib>414.0400000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>16</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>232.27</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>21.20</vICMSSubstituto><vICMSSTRet>20.61</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISNT><CST>04</CST></PISNT></PIS><COFINS><COFINSNT><CST>04</CST></COFINSNT></COFINS></imposto></det><det nItem="15"><prod><cProd>MQ0727</cProd><cEAN>7899705806504</cEAN><xProd>CORPO DE BORBOLETA TBI</xProd><NCM>84099969</NCM><CEST>0103000</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>1.0000</qCom><vUnCom>347.3700000000</vUnCom><vProd>347.37</vProd><cEANTrib>7899705806504</cEANTrib><uTrib>PC</uTrib><qTrib>1.0000</qTrib><vUnTrib>347.3700000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>17</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>104.14</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>10.41</vICMSSubstituto><vICMSSTRet>8.34</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISNT><CST>04</CST></PISNT></PIS><COFINS><COFINSNT><CST>04</CST></COFINSNT></COFINS></imposto></det><det nItem="16"><prod><cProd>MQ0746</cProd><cEAN>7898522907463</cEAN><xProd>MOTOR  DO ELETROVENTILADOR</xProd><NCM>84145990</NCM><CEST>0109400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>5.0000</qCom><vUnCom>68.6100000000</vUnCom><vProd>343.05</vProd><cEANTrib>7898522907463</cEANTrib><uTrib>PC</uTrib><qTrib>5.0000</qTrib><vUnTrib>68.6100000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>19</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>186.83</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>19.61</vICMSSubstituto><vICMSSTRet>14.02</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISAliq><CST>01</CST><vBC>343.05</vBC><pPIS>0.65</pPIS><vPIS>2.23</vPIS></PISAliq></PIS><COFINS><COFINSAliq><CST>01</CST><vBC>343.05</vBC><pCOFINS>3.00</pCOFINS><vCOFINS>10.29</vCOFINS></COFINSAliq></COFINS></imposto></det><det nItem="17"><prod><cProd>MQ0747</cProd><cEAN>7898522907470</cEAN><xProd>MOTOR  DO ELETROVENTILADOR</xProd><NCM>84145990</NCM><CEST>0109400</CEST><CFOP>5405</CFOP><uCom>PC</uCom><qCom>3.0000</qCom><vUnCom>68.6100000000</vUnCom><vProd>205.83</vProd><cEANTrib>7898522907470</cEANTrib><uTrib>PC</uTrib><qTrib>3.0000</qTrib><vUnTrib>68.6100000000</vUnTrib><indTot>1</indTot><xPed>7280</xPed><nItemPed>20</nItemPed></prod><imposto><vTotTrib>0</vTotTrib><ICMS><ICMS60><orig>2</orig><CST>60</CST><vBCSTRet>111.32</vBCSTRet><pST>18.0000</pST><vICMSSubstituto>11.69</vICMSSubstituto><vICMSSTRet>8.35</vICMSSTRet></ICMS60></ICMS><IPI><cEnq>999</cEnq><IPINT><CST>53</CST></IPINT></IPI><PIS><PISAliq><CST>01</CST><vBC>205.83</vBC><pPIS>0.65</pPIS><vPIS>1.34</vPIS></PISAliq></PIS><COFINS><COFINSAliq><CST>01</CST><vBC>205.83</vBC><pCOFINS>3.00</pCOFINS><vCOFINS>6.17</vCOFINS></COFINSAliq></COFINS></imposto></det><det 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