UPDATE ITEMPROIMPOS
   SET CDFISCOPERIT = '1403'
 WHERE (CDFILIAL, NRLANCTONF, CDFISCOPERIT) IN (SELECT DISTINCT I.CDFILIAL, I.NRLANCTONF, I.CDFISCOPERIT
                                                  FROM ITEMPROIMPOS I, NOTAFISCAL N
                                                 WHERE I.CDFILIAL   = N.CDFILIAL
                                                   AND I.NRLANCTONF = N.NRLANCTONF
                                                   AND I.CDFISCOPERIT NOT IN (SELECT CDCFOPPADRAO FROM CFOPPADRAO)
                                                   AND DECODE(N.IDENTRSAIDOP,'E',N.DTENTRSAID,N.DTEMISSAO) >= '01/01/2015'
                                                   AND I.CDIMPOSTO = '00')
   AND 1 = 2
/ 

UPDATE IMPOSTONF
   SET CDFISCOPERNF = '1403'
 WHERE (CDFILIAL, NRLANCTONF, CDFISCOPERNF) IN (SELECT DISTINCT I.CDFILIAL, I.NRLANCTONF, I.CDFISCOPERNF
                                                  FROM IMPOSTONF I, NOTAFISCAL N
                                                 WHERE I.CDFILIAL   = N.CDFILIAL
                                                   AND I.NRLANCTONF = N.NRLANCTONF
                                                   AND I.CDFISCOPERNF NOT IN (SELECT CDCFOPPADRAO FROM CFOPPADRAO)
                                                   AND DECODE(N.IDENTRSAIDOP,'E',N.DTENTRSAID,N.DTEMISSAO) >= '01/01/2015'
                                                   AND I.CDIMPOSTO = '00')
    AND 1 = 2
/