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A EDITORA ATLAS se responsabiliza pelos vcios do produto no que concerne sua edio (impresso e apresentao afim de possibilitar ao consumidor bem manuse-lo e l-lo). Nem a editora nem o autor assumem qualquerresponsabilidade por eventuais danos ou perdas a pessoa ou bens, decorrentes do uso da presente obra.Todos os direitos reservados. Nos termos da Lei que resguarda os direitos autorais, proibida a reproduo total ouparcial de qualquer forma ou por qualquer meio, eletrnico ou mecnico, inclusive atravs de processos xerogrficos,fotocpia e gravao, sem permisso por escrito do autor e do editor.
Impresso no Brasil Printed in Brazil
Direitos exclusivos para o Brasil na lngua portuguesaCopyright 2017 byEDITORA ATLAS LTDA.Uma editora integrante do GEN | Grupo Editorial NacionalRua Conselheiro Nbias, 1384 Campos Elseos 01203-904 So Paulo SPTel.: (11) 5080-0770 / (21) [email protected] / www.grupogen.com.br
O titular cuja obra seja fraudulentamente reproduzida, divulgada ou de qualquer forma utilizada poder requerer aapreenso dos exemplares reproduzidos ou a suspenso da divulgao, sem prejuzo da indenizao cabvel (art. 102da Lei n. 9.610, de 19.02.1998).Quem vender, expuser venda, ocultar, adquirir, distribuir, tiver em depsito ou utilizar obra ou fonograma reproduzidoscom fraude, com a finalidade de vender, obter ganho, vantagem, proveito, lucro direto ou indireto, para si ou para outrem,ser solidariamente responsvel com o contrafator, nos termos dos artigos precedentes, respondendo comocontrafatores o importador e o distribuidor em caso de reproduo no exterior (art. 104 da Lei n. 9.610/98).
Capa: talo FredianiProduo digital: Geethik
Fechamento desta edio: 30.12.2016
Dados Internacionais de Catalogao na Publicao (CIP)(Cmara Brasileira do Livro, SP, Brasil).
Harada, Kiyoshi
Direito financeiro e tributrio / Kiyoshi Harada. 26. ed. rev., atual. e ampl. So Paulo: Atlas, 2017.
Bibliografia.ISBN 978-85-970-1105-0
1. Direito Financeiro 2. Direito Tributrio I. Ttulo.
95-3385 CDU-34.336
mailto:[email protected]://www.grupogen.com.br/http://www.geethik.com/
Dedico esta obra minha esposa, FELCIA, maior incentivadora de minhas obras e companheira inseparvel,que compartilha comigo, ao longo do tempo, momentos de alegria e de sucesso,
aos meus filhos, MARCELO e MARISTELA,
meus netos, FELIPE, LUIZ e MELISSA,
meu genro, FERNANDO, e minha nora RAQUEL,
razes da minha luta.
1.2.3.4.5.6.7.8.9.10.11.12.13.14.15.16.17.18.19.20.21.22.23.
24.25.26.27.28.29.30.
1.2.3.4.5.
6.
OBRAS DO AUTOR
I LIVROS INDIVIDUAIS
Dois temas de direito tributrio. So Paulo: Resenha Tributria, 1976.ICM: direito a crdito na iseno e no diferimento. So Paulo: Resenha Tributria, 1979.ITR IPTU ITBI FINSOCIAL IVV. So Paulo: Resenha Tributria, 1991. v. 8 (Outros Tributos).Sistema tributrio na constituio de 1988: tributao progressiva. 3. ed. Curitiba: Juru, 2007.Sistema tributrio do municpio de So Paulo. 2. ed. So Paulo: Revista dos Tribunais, 1993.Compndio de direito financeiro. So Paulo: Resenha Tributria, 1994.Desapropriao: doutrina e prtica. 11. ed.So Paulo: Atlas, 2015.Cdigo tributrio. 21. ed. So Paulo: Rideel, 2015.Dicionrio de direito pblico. 2. ed. So Paulo: MP Editora, 2005.Da liminar em matria tributria. 2. ed. So Paulo: Juarez de Oliveira, 2003.Direito tributrio municipal. 4. ed. So Paulo: Atlas, 2012.Responsabilidade fiscal. So Paulo: Juarez de Oliveira, 2002.Prtica do direito tributrio e financeiro. So Paulo: Juarez de Oliveira, 2004. v. 1.Prtica de direito tributrio e financeiro. So Paulo: Juarez de Oliveira, 2005. v. 2.Direito urbanstico. So Paulo: NDJ, 2005 (esgotado).Aspectos tributrios da nova lei de falncias. Curitiba: Juru, 2 tiragem, 2007.Direito tributrio. So Paulo: MP Editora, 2006.ISS: doutrina e prtica. 2. ed. So Paulo: Atlas, 2014.Prtica do direito tributrio e financeiro. So Paulo: Juarez de Oliveira, 2008. v. 3.ITBI: doutrina e prtica. So Paulo: Atlas, 2010.Prtica do direito tributrio e financeiro. So Paulo: Rideel, 2011. v. 4.Prtica do direito tributrio e financeiro. Curitiba: Edio por Demanda, 2012. v. 5.Crimes contra a ordem tributria, coautoria com Leonardo Musumecci Filho e Gustavo Polido. 2. ed. So Paulo: Atlas,2014.IPTU doutrina e prtica. So Paulo: Atlas, 2012.Prtica do direito financeiro e tributrio. Curitiba: Edio por Demanda, 2013. v. 6.Prtica do direito financeiro e tributrio. Curitiba: Edio por Demanda, 2014. v. 7.Contribuies sociais doutrina e prtica. So Paulo: Atlas, 2015.Prtica do direito financeiro e tributrio. Curitiba: Edio por Demanda, 2015. v. 8.Cdigo tributrio nacional comentado, coautoria com Marcelo Kiyoshi Harada. 2. ed. So Paulo: Rideel, 2016.Prtica do direito financeiro e tributrio. Curitiba: Edio por Demanda, 2016. v. 9.
II OBRAS COLETIVAS
Desapropriao em So Paulo (coord. Kiyoshi Harada). So Paulo: Resenha Tributria, 1985. v. I.Desapropriao em So Paulo (coord. Kiyoshi Harada). So Paulo: Resenha Tributria, 1985. v. II.Desapropriao em So Paulo (coord. Kiyoshi Harada). So Paulo: Resenha Tributria, 1986. v. III.Desapropriao em So Paulo (coord. Kiyoshi Harada). So Paulo: Resenha Tributria, 1987. v. IV.Direito penal tributrio contemporneo: estudos de especialistas (coord. Antonio Cludio Mariz de Oliveira e outro). SoPaulo: Atlas, 1995.Temas de processo civil (Coord. Kiyoshi Harada). So Paulo: Juarez de Oliveira, 2000.
7.8.9.10.11.12.13.14.15.16.17.18.
19.20.21.22.23.
24.25.26.27.28.
29.
30.31.32.33.
34.35.36.37.
1.
2.
Temas de direito tributrio (coord. Kiyoshi Harada). So Paulo: Juarez de Oliveira, 2000.IPTU: aspectos jurdicos relevantes (coord. Marcelo Magalhes Peixoto). So Paulo: Quartier Latin, 2002.IPI: aspectos jurdicos relevantes (coord. Marcelo Magalhes Peixoto e outros). So Paulo: MP, 2003.ISS: Lei Complementar 116/03 (coord. Marcelo Magalhes Peixoto e outro). Curitiba: Juru, 2004.Tributao, justia e liberdade (coord. Marcelo Magalhes Peixoto). Curitiba: Juru, 2005.Processo judicial tributrio (coord. Ives Gandra da Silva Martins). So Paulo: Quartier Latin, 2005.Imunidade tributria (coord. Marcelo Magalhes Peixoto e outro). So Paulo: MP, 2005.Direito penal tributrio (coord. Marcelo Magalhes Peixoto e outros). So Paulo: MP, 2005.Princpios constitucionais tributrios (coord. Carlos Mrio da Silva Veloso e outros). So Paulo: Lex Editora, 2005.Parcerias pblico-privadas (coord. Srgio Augusto Zampol Pavani e outro). So Paulo: MP, 2006.Principais aspectos da Lei 11.196/05: a MP do bem (coord. Ives Gandra da Silva Martins e outro). So Paulo: MP, 2006.Imposto sobre a renda e proventos de qualquer natureza (Coord. Ives Gandra da Silva Martins e outro). So Paulo: MP,2006.Incentivos fiscais (coord. Ives Gandra da Silva Martins e outros). So Paulo: MP, 2006.Direito imobilirio (coord. Jos Roberto Neves Amorim e Rubens Carmo Elias Filho). So Paulo: Elsevier, 2008.As grandes transformaes do processo civil brasileiro (coord. Carlos Alberto Salles). So Paulo: Quartier Latin, 2009.O nikkei no Brasil. Obra coletiva (Coord. Kiyoshi Harada). 3. ed. So Paulo: Cadaris, 2013.Lei de responsabilidade fiscal. 10 anos de vigncia questes atuais (Coord. Fernando Facury Scaff e outro). So Paulo:Conceito, 2010.Sigilos bancrio e fiscal (Coord. Oswaldo Othon de Pontes Saraiva Filho e outro). Belo Horizonte: Frum, 2011.Oramentos pblicos e direito financeiro (Coord. Jos Maurcio Conti e outro). So Paulo: RT, 2011.Doutrinas essenciais direito tributrio (Org. Ives Gandra da Silva Martins e outros). So Paulo: RT, v. V.Tratado de direito municipal (Coord. Ives Gandra da Silva Martins e outro). So Paulo: Quartier Latin, 2012. v. I.Direito tributrio artigos selecionados em homenagem aos 40 anos do Centro de Extenso universitria (Org. Ives Gandrada Silva Martins). So Paulo: RT, 2012. v. II.Direito financeiro, econmico e tributrio. Homenagem a Regis Fernandes de Oliveira (Coord. Estevo Horvath e outros).So Paulo: Quartier Latin, 2014.10 aos de vigncia da lei de recuperao e falncia (Coord. Carlos Henrique Abro e outros). So Paulo: Saraiva, 2015.60 anos de bunkyo: passado, presente e futuro (Coord. Kiyoshi Harada). So Paulo: Cadaris, 2015.Juristas do mundo (Coord. Lo da Silva Alves). Porto (POR): Editora Rede Publicaes Jurdicas, 2016.Direito financeiro na jurisprudncia do Supremo Tribunal Federal (Coord. Marcus Lvio Gomes e outros). Curitiba: Juru,2016.Impeachment: instrumento da democracia (Coord. Ives Gandra da Silva Martins e outros). So Paulo: Editora IASP, 2016.Parlamentarismo, realidade ou utopia? (Coord. Ives Gandra da Silva Martins e outro). So Paulo: Editora Tutu, 2016.Intercmbio cultural Brasil-Japo (Coord. Kiyoshi Harada). So Paulo: Cadaris, 2016.Poder Judicirio: oramento, gesto e polticas pblicas. So Paulo: Almedina, 2017. (Coord. Jos Maurcio Conti).
III ARTIGOS, MONOGRAFIAS E PARECERES
Mais de quinhentos e cinquenta artigos, monografias e pareceres nas reas do Direito Administrativo, Financeiro e Tributriopublicados nas diversas Revistas Jurdicas e Boletins especializados.Mais de setenta e cinco artigos de cunho jurdico publicados nos principais jornais da Capital.
(a)
(b)
(c)(d)
(e)(f)
(g)(h)(i)(j)
PREFCIO 26a EDIO
Em mos de governantes mprobos e incompetentes, no h receita capaz de satisfazer os fins doEstado. A contrario sensu, em mos de estadistas probos, uma receita modesta capaz deimplementar os servios pblicos bsicos, com eficincia e qualidade.
Na parte I desta obra, que versa sobre o Direito Financeiro, tecemos crticas sobre a PEC n 241/16, que congela a despesaprimria total pelos prximos 20 anos, sem dar combate a causas que apontam um dficit da ordem de R$ 170 bilhes nascontas pblicas at o final do exerccio de 2016. Abordamos, tambm, o novo critrio de repartio da compensao financeira,batizada de royalty do petrleo, nos mesmos moldes dos Fundos de Participaes dos Estados (FPE) e dos Municpios (FPM),ignorando a sua natureza indenizatria.
Comentamos, outrossim, a atual situao da Lei Oramentria Anual luz da casustica Emenda Constitucional n 86/15,que tornou obrigatria a execuo da proposta oramentria que especifica.
Por fim, comentamos a deciso plenria do STF, que acabou com a confusa distino que se fazia entre contas de gesto egesto de contas do prefeito, submetendo todas elas ao julgamento pelo Poder Legislativo competente (TCE ou TCM), medianteparecer prvio da Corte de Contas.
Na parte II, referente ao Direito Tributrio, inmeras novidades foram acrescidas, tais como:
a questo da imunidade das entidades beneficentes de assistncia social, que foi atualizada luz da evoluojurisprudencial do STF;o exame do Recurso Extraordinrio, com repercusso geral quanto irretroatividade da legislao tributria no caso demajorao de alquota incidente sobre o lucro proveniente de operaes incentivadas ocorridas no passado, ainda queno mesmo ano-base;a alterao da base de clculo do ITR;a no incidncia do IPI, na sada de produto importado, luz da jurisprudncia do STF e do projeto legislativo arespeito;a alterao do critrio de recolhimento de ICMS nas operaes interestaduais realizadas com consumidores finais.analisou-se de forma crtica a deciso do STF proferida em sede de repercusso geral, reconhecendo a incidncia daCOFINS nas prestaes de servios mdicos por cooperativas de trabalho.a exportao de servios para o exterior, tambm, mereceu uma anlise com ilustrao jurisprudencial.o exame da Portaria n 180/10 da PGFN, que enumera os requisitos para incluso de responsvel solidrio na CDA;o depsito voluntrio na hiptese de lanamento por homologao, que mereceu uma anlise especfica.o incio da contagem do prazo prescricional fixado pela jurisprudncia do STJ, que sofreu uma anlise acurada,demonstrando as contradies existentes, e como esse posicionamento jurisprudencial importa na concesso do prazode cinco anos s para a Fazenda proceder notificao do sujeito passivo da deciso administrativa final, inscrio naDvida Ativa e ajuizar a execuo fiscal, tudo por meio eletrnico, podendo ser feito em questo de horas.
Esta edio vem com uma novidade, qual seja, a insero de vdeos resumindo o contedo do livro e abordando asprincipais questes controvertidas, enriquecendo a obra.
No mais, procedeu-se atualizao legislativa e a correes de praxe.
O Autor
PREFCIO 25a EDIO
As violaes Lei Oramentria Anual, consistentes nas retenes sistemticas de verbasconsignadas nas diversas dotaes, que foram denominadas de pedaladas fiscais, bem como ainterminvel abertura de crditos adicionais extraordinrios para cobrir despesas que nada tm deextraordinrias, conduziram total destruio do sistema oramentrio brasileiro, ensejando amanifestao popular pelo impeachment a meio de uma demorada crise poltica sem precedentes nahistria.
Com a presente publicao, esta obra pioneira em matria de Direito Financeiro alcana a sua 25 edio, incorporando asalteraes legislativas, bem com as evolues doutrinrias e as jurisprudncias nas esferas das duas disciplinas tratadas nestelivro.
Na parte I, que cuida do Direito Financeiro, mereceram destaques dois temas da atualidade: (a) a anlise dos reflexosdecorrentes da declarao de inconstitucionalidade parcial da EC no 62/09, que estatuiu o regime especial de pagamento deprecatrios, a proferida nos autos das ADIs nos 4.357, 4.372, 4.400 e 4.425; e (b) o exame sistemtico dos atentados leioramentria e do crime de responsabilidade, mediante reformulao completa do item 5.7.6 para se ajustar realidade atual.
Outrossim, as funes da Lei de Diretrizes Oramentrias foram melhor explicitadas, assim como o sentido do 4o do art.167 da CF, que permite a vinculao das receitas de impostos estaduais e municipais para a prestao de garantia oucontragarantia Unio e para pagamento de dbitos para com esta.
No que concerne parte II, que trata do Direito Tributrio, so inmeros os acrscimos feitos luz da evoluo legislativa eda jurisprudncia, como a seguir mencionados: (a) o estudo completo sobre as contribuies sociais do sistema S, definindo asua natureza jurdica e apontando o sujeito ativo para a sua fiscalizao e cobrana; (b) a alterao do regime tributriosubstitutivo da contribuio social incidente sobre a folha; (c) a melhor explicitao do fato gerador do IPI, enfocandoespecificamente a importao de produtos industrializados pela pessoa fsica; (d) a natureza jurdica dos juros moratrios parafins de incidncia do IR; (e) a inconstitucionalidade do aumento do IOF pelo Executivo com fins arrecadatrios; (f) a base declculo do ITR; (g) a questo da incidncia do ITCMD quando o doador tiver domiclio no exterior, ou quando o inventriotiver sido processado no exterior; (h) a questo da seletividade das alquotas do ICMS em funo da essencialidade dasmercadorias e dos servios; (i) a questo do ICMS nas operaes interestaduais; (j) a controvrsia acerca da incidncia ou nodo ICMS na operao leasing de internacional e a questo da incidncia desse imposto por ocasio do exerccio da opo decompra; (k) a questo da tributao progressiva pelo IPTU de imveis construdos, mas ociosos; (l) a questo da incidncia dascontribuies sociais do PIS/COFINS/CSLL sobre servios mdicos prestados por cooperados; (m) a soluo definitiva dadapelo STF quanto ao regime tributrio dos notrios e registradores no pagamento do ISS; (n) o estudo sistemtico acerca do localda cobrana do ISS nas operaes de leasing, demonstrando a necessidade de aplicar a lei de regncia da matria mediante oexame do fato gerador complexo e considerando o seu aspecto material e espacial. A costumeira decomposio do fato geradorcomplexo (compra e venda, arrendamento e financiamento), bem como as consideraes de natureza extrajurdica (melhordiviso do imposto entre os municpios, ou preveno de guerras tributrias) conduz negativa de vigncia do caput do art. 3o,da Lei Complementar no 116/03; (o) diversas questes relacionadas ao sigilo bancrio, prescrio tributria e adjudicao debens penhorados antes do leilo.
Enfim, novas Smulas do STF e do STJ foram incorporadas, bem como foram feitos pequenos acrscimos elucidativos ecorrees de praxe.
O Autor
PREFCIO 24a EDIO
Impossvel a propalada Reforma Tributria para simplificar o Sistema Tributrio Nacional e reduzir acarga tributria, enquanto no se fizer a Reforma do Estado para diminuir o tamanho das despesas,notadamente, as concernentes folha e aos servios da dvida.
Os dois ramos do Direito abrangidos nesta obra sofreram atualizaes luz da legislao superveniente e da evoluo dajurisprudncia do STF e do STJ. As maiores inovaes ocorrem na seara do Direito Tributrio, cuja legislao se caracterizapelo seu dinamismo, nem sempre respeitando o princpio da hierarquia vertical das leis.
Dois novos princpios foram incorporados, o princpio da transparncia tributria e o princpio genrico da razoabilidade,que tm aplicao prtica na rea do Direito Tributrio em face da proliferao de legislaes das trs esferas impositivas queextrapolam, do mbito desse princpio limitador, da ao do legislador.
A Lei Complementar no 147/14, que aumenta o nmero de contribuintes que podem optar pelo regime do SIMPLES, masque exacerba a carga tributria em relao ao setor de servios, mereceu um comentrio crtico luz dos arts. 170, IX, e 179 daCF.
Outrossim, a controvertida questo da reviso judicial de deciso administrativa contrria Fazenda foi minudentementeestudada luz do ordenamento jurdico global, analisando-se cada um dos fundamentos invocados pelos defensores dessa tese,que possibilita Administrao requerer em juzo a anulao de seus prprios atos.
Finalmente, houve insero de novas Smulas do STJ, bem como foram feitas as correes de praxe para o aperfeioamentoda obra.
O Autor
PREFCIO 1a EDIO
Onde falha o Direito Financeiro, o Direito Tributrio surge com vigor redobrado.
Interessante notar que, apesar de o campo do Direito Financeiro ser bem mais vasto que o do Direito Tributrio, em termosde produo cientfica, a matria financeira ressente-se de obras e publicaes especializadas, diferentemente do que ocorre coma disciplina tributria, em que existem vrias coletneas de livros e inmeros trabalhos especficos de diversos autoresrenomados. A razo disso simples: o fenmeno tributrio desperta a ateno da sociedade em geral porque diz respeito retirada compulsria da parcela de riqueza produzida pela pessoa, ao passo que o Direito Financeiro, por ter suas normasvoltadas s para os agentes pblicos, limita o universo de interessados. No da tradio brasileira o acompanhamento, pelasociedade, da atividade financeira do Estado, nem mesmo em relao quela voltada para a execuo oramentria, isto , parao controle das despesas realizadas pelo governo. Da os gastos que, nem sempre, correspondem ao interesse pblico. Porm, certo que, falhando o Direito Financeiro, no havendo a correta aplicao dos recursos, advindos em sua maior parte da fonteregular de receita pblica os tributos , o Direito Tributrio voltar a atuar com intensidade redobrada.
Na Parte I, exaurimos o estudo dos quatro objetos do Direito Financeiro: as despesas pblicas, as receitas pblicas, ooramento e o crdito pblico luz de preceitos constitucionais e infraconstitucionais. No ltimo captulo, analisamos a questoda dvida externa brasileira atualizando a matria at a ltima renegociao, que culminou com a reduo e alongamento denossa dvida. Compilamos, tambm, toda legislao complementar pertinente. Esclarecemos que, em 1994, lanamos a Parte Ipela editora Resenha Tributria, sob o ttulo de Compndio de direito financeiro, rapidamente esgotada, enquanto se aguardavaa prometida Reforma Tributria para concluirmos a Parte II, que acabou no acontecendo, pelo menos, at o momento.
Na Parte II, abordamos as noes terico-doutrinrias, prprias do Direito Tributrio; procedemos ao exame completo doSistema Tributrio Nacional, com a anlise de cada um dos princpios tributrios e ao exame do perfil de cada tributo emespcie; discorremos sobre toda a matria disciplinada no Cdigo Tributrio Nacional, extraindo o que h de essencial nacompreenso da disciplina; tratamos de questes afins, como os crimes tributrios e a execuo fiscal, incorporando osrespectivos textos legislativos.
Esperamos que esta obra, fruto de experincia acumulada ao longo de nossa carreira de Procurador do Municpio,desempenhando as funes de chefia, de assessoramento, de consultoria e de direo, venha merecer um espao na literaturajurdico-financeira e tributria, propiciando aos estudiosos em geral e aos aplicadores do Direito um livro escrito em linguagemsimples, clara e objetiva, enfocando aspectos prticos com farta ilustrao jurisprudencial. Agradecimentos
Ao Dr. Cornlio Vieira de Moraes Junior, Desembargador culto e inteligente, exemplo de sabedoria, dignidade e lealdade,pelo constante incentivo aos meus trabalhos jurdicos.
Ao Professor Ruy Barbosa Nogueira, presidente e coordenador da Mesa Semanal de Debates do Instituto Brasileiro deDireito Tributrio, extensivos aos demais participantes do evento, pelos valiosos ensinamentos proporcionados ao longo dosanos.
O AutorSo Paulo, outubro de 1995.
11.1
1.2
1.2.1
1.2.2
1.2.3
1.3
22.1
2.2
2.3
33.1
3.2
3.3
3.4
3.4.1
3.5
3.6
44.1
4.2
4.2.1
4.2.1.1
4.2.1.2
4.2.1.3
4.2.1.4
4.2.1.5
4.2.2
SUMRIO
PARTE I DIREITO FINANCEIRO
INTRODUOConceito de atividade financeira do Estado
Fins da atividade financeira
Servios pblicos
Poder de polcia
Interveno no domnio econmico
Cincia das finanas e o estudo da atividade financeira sob o enfoque econmico
DIREITO FINANCEIROConceito e objetos do direito financeiro
Autonomia do direito financeiro
Relacionamento com os demais ramos do direito
DESPESAS PBLICASConceito
Necessidades das despesas pblicas
Classificao das despesas pblicas
Execuo das despesas pblicas
Pagamento de precatrio
Execuo de despesas extraordinrias
Despesas pblicas na Lei de Responsabilidade Fiscal
RECEITAS PBLICASConceito
Classificao das receitas pblicas
Receitas originrias
Conceito
Modalidades de receitas originrias segundo as fontes
Princpios constitucionais concernentes a empresas estatais
Teoria sobre preos pblicos. Sua distino com as taxas
Pedgio e sua natureza jurdica
Receitas derivadas
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c4-2-1-4https://jigsaw.vitalsource.com/books/9788597011067/epub/OEBPS/Text/chapter04.html#sec4-2-1-5https://jigsaw.vitalsource.com/books/9788597011067/epub/OEBPS/Text/chapter04.html#sec4-2-2
4.2.2.1
4.2.2.2
4.2.2.3
4.2.2.4
4.2.2.5
4.2.3
4.3
4.3.1
4.3.2
4.3.3
4.4
55.1
5.2
5.3
5.4
5.5
5.6
5.6.1
5.6.2
5.6.3
5.6.4
5.6.5
5.6.6
5.6.7
5.6.8
5.6.9
5.6.10
5.6.11
5.6.12
5.6.13
5.7
5.7.1
5.7.2
5.7.3
5.7.3.1
5.7.3.2
5.7.4
5.7.5
Conceito
Espcies de tributos
Princpios constitucionais tributrios
Repartio das receitas tributrias
Regras concernentes repartio das receitas
Multa
Compensao financeira
Generalidades
Sua instituio legal
Sua natureza jurdica
Receitas pblicas na Lei de Responsabilidade Fiscal
ORAMENTOConceito
Natureza jurdica do oramento
Processo legislativo
Aspectos polticos do oramento
Aspectos econmicos do oramento
Princpios oramentrios
Princpio da exclusividade
Princpio da programao
Princpio do equilbrio oramentrio
Princpio da anualidade
Princpio da unidade
Princpio da universalidade
Princpio da legalidade
Princpio da transparncia oramentria
Princpio da publicidade oramentria
Princpio da no vinculao de receita de impostos
Princpio da especialidade dos incentivos fiscais
Princpio da responsabilidade na gesto fiscal
Outros princpios
Leis oramentrias
Oramento plurianual
Lei de Diretrizes Oramentrias
Oramento anual
Oramento autorizativo
Oramento impositivo
Lei complementar. Lei no 4.320, de 17-3-1964
Instituio de fundos
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5.7.6
5.8
5.8.1
5.8.1.1
5.8.1.2
5.8.1.3
5.9
5.9.1
5.9.2
5.9.3
5.10
5.11
66.1
6.2
6.3
6.3.1
6.3.2
6.3.3
6.3.4
6.3.5
6.3.6
6.4
6.4.1
6.4.2
6.4.3
6.4.4
6.5
6.5.1
6.5.2
6.5.3
6.5.4
6.5.5
6.5.6
6.6
6.7
6.7.1
6.8
6.9
Atentados lei oramentria e crime de responsabilidade
Fiscalizao e controle dos oramentos
Tipos de controle
Controle interno
Controle externo
Controle privado
Tribunal de Contas da Unio
Introduo
Composio
Atribuies
Tribunais de Contas nos Estados e nos Municpios
Conselho Nacional dos Tribunais de Contas
CRDITO PBLICOConceito
Evoluo histrica
Classificao do crdito pblico
Emprstimo perptuo e emprstimo temporrio
Dvida pblica flutuante e dvida pblica fundada
Emprstimos internos e emprstimos externos
Crditos compulsrios e crditos voluntrios
Classificao constitucional
Vinculao da receita de impostos
Crdito forado
Tcnicas do crdito involuntrio
Utilizao de fundos de estabelecimentos
Papel-moeda
Inflao sistemtica
Crdito voluntrio
Prmios de reembolso
Juros progressivos
Moeda e emprstimos indexados
Ttulos da dvida pblica
Lotos
Converso
Crdito pblico na Constituio Federal
Crdito externo. Consideraes gerais
FMI e Birde
Dvida externa brasileira
Banco Central e finanas pblicas
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7
7.1
7.2
7.3
7.3.1
7.3.2
7.4
7.5
7.6
7.7
7.8
7.9
7.9.1
7.9.2
7.9.3
7.10
7.11
88.1
8.2
8.3
8.4
8.5
8.5.1
8.5.2
8.5.2.1
8.5.2.2
8.5.2.3
8.5.2.4
8.5.2.5
8.5.2.6
8.5.2.7
8.5.2.8
8.5.2.9
8.5.2.10
9
DISPOSIES CONSTITUCIONAIS PERTINENTES E LEGISLAOCOMPLEMENTAR
Disposies da Constituio Federal
Ato das disposies constitucionais transitrias
Emenda Constitucional no 10/96 FEF
Emenda Constitucional no 31, de 14 de dezembro de 2000 FCEP
Fundos estadual e municipal de combate pobreza
Lei no 4.320, de 17 de maro de 1964
Lei Complementar no 63, de 11 de janeiro de 1990
Lei no 1.079, de 10 de abril de 1950
Decreto-lei no 201, de 27 de fevereiro de 1967
Lei no 8.429, de 2 de junho de 1992
Resolues do Senado Federal
Resoluo no 40, de 20 de dezembro de 2001
Resoluo no 43, de 21 de dezembro de 2001
Resoluo no 23, de 11 de abril de 1996
Lei Complementar no 101, de 4 de maio de 2000
Lei no 10.028, de 19 de outubro de 2000
PARTE II DIREITO TRIBUTRIO
INTRODUOEvoluo do fenmeno da tributao
Conceito de Direito Tributrio
Autonomia do Direito Tributrio
Relaes do Direito Tributrio com outros ramos do direito
Fontes do Direito Tributrio
Fontes materiais
Fontes formais
Normas constitucionais e emendas constitucionais
Leis complementares
Leis ordinrias
Leis delegadas
Medidas provisrias
Decretos legislativos
Resolues
Tratados e convenes internacionais
Decretos
Fontes formais secundrias
SISTEMA TRIBUTRIO NA CONSTITUIO
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9.1
9.2
9.2.1
9.2.2
9.2.2.1
9.2.2.2
9.2.2.3
9.2.2.4
9.2.2.5
9.2.2.5.1
9.2.2.5.2
9.2.2.5.3
9.2.2.5.4
9.2.2.5.5
9.2.2.5.6
9.2.2.5.7
9.3
9.3.1
9.3.2
9.3.2.1
9.3.2.2
9.3.2.3
9.3.2.4
9.3.2.5
9.3.2.6
9.3.2.7
9.3.2.7.1
9.3.2.7.2
9.3.2.7.3
9.3.2.8
9.3.2.9
9.3.2.10
9.3.2.11
9.3.2.12
9.3.2.13
9.3.2.14
9.3.2.15
9.3.2.16
Generalidades
Tributos
Definio de tributos. Sua natureza jurdica
Espcies de tributos
Impostos
Taxas
Contribuio de melhoria
Emprstimos compulsrios
Contribuies sociais
Contribuies sociais do art. 149 da CF
Contribuies sociais do art. 195 da CF
Emendas Constitucionais nos 20/98, 45/04 e 47/05
Contribuio social dos servidores pblicos
Contribuio social do salrio-educao
Contribuio para o seguro de acidentes do trabalho
Contribuies sociais sobre o Fundo de Garantia do Tempo de Servio (FGTS)
Competncia tributria
Discriminao de rendas tributrias
Limitaes constitucionais do poder de tributar
Princpio da legalidade tributria
Princpio da anterioridade e princpio da nonagesimidade
Princpio da isonomia tributria
Princpio da capacidade contributiva
Princpio da vedao de efeitos confiscatrios
Princpio da imunidade recproca
Princpio da imunidade genrica e especfica
Imunidade genrica de impostos
Imunidade da contribuio social para a seguridade social
Imunidade da contribuio social sobre o lucro lquido
Princpio da imunidade de trfego interestadual e intermunicipal
Princpio da uniformidade de tributo federal em todo o territrio nacional
Princpio da uniformidade de tributo estadual ou municipal quanto procedncia ou destino debens e servios de qualquer natureza
Princpio da igualdade de tratamento dos ttulos da dvida pblica federal, estadual ou municipal edos vencimentos pagos pelas trs entidades polticas
Princpio da imunidade do imposto sobre a renda relativamente a proventos de aposentadoria epenso percebidos por pessoas com idade superior a 65 anos
Princpio da vedao de a Unio decretar iseno de impostos das entidades perifricas
Princpio da imunidade de pequenas glebas rurais
Princpio da transparncia tributria
Princpios implcitos
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9.4
9.4.1
9.4.2
9.4.3
9.4.4
9.4.5
9.4.6
9.4.7
9.4.8
9.4.9
9.5
9.5.1
9.5.2
9.5.3
9.5.4
9.6
9.6.1
9.6.2
9.6.3
9.6.4
9.6.4.1
9.7
1010.1
10.1.1
10.1.2
10.1.3
10.1.4
10.2
10.2.1
10.2.2
10.2.3
10.2.4
1111.1
11.2
11.2.1
11.2.2
Impostos da Unio
Imposto de importao e imposto de exportao
Imposto sobre a renda e proventos de qualquer natureza
Imposto sobre produtos industrializados
Imposto sobre operaes de crdito, cmbio e seguro ou relativas a ttulos e valores mobilirios
Imposto sobre a propriedade territorial rural
Imposto sobre grandes fortunas
Impostos extraordinrios
Impostos inominados
Imposto provisrio sobre movimentao financeira
Impostos estaduais
Imposto sobre transmisso causa mortis e doao de quaisquer bens ou direitos
Imposto sobre operaes relativas circulao de mercadorias e sobre prestao de servios de transporteinterestadual e intermunicipal e de comunicao
Imposto sobre a propriedade de veculos automotores
Adicional do imposto sobre a renda
Impostos municipais
Imposto sobre a propriedade predial e territorial urbana
Imposto sobre a transmisso inter vivos, a qualquer ttulo, por ato oneroso, de bens imveis
Imposto sobre vendas a varejo de combustveis lquidos e gasosos, exceto leo diesel
Imposto sobre servios de qualquer natureza
Lei Complementar no 116, de 31 de julho de 2003
Regime tributrio das microempresas e das empresas de pequeno porte
LEGISLAO TRIBUTRIALeis, tratados e convenes internacionais, decretos e normas complementares
Leis
Tratados e convenes internacionais
Decretos
Normas complementares
Vigncia, aplicao, interpretao e integrao da legislao tributria
Vigncia da legislao tributria
Aplicao da legislao tributria
Interpretao da legislao tributria
Integrao da legislao tributria
OBRIGAO TRIBUTRIADefinio e espcies
Elementos da obrigao tributria
Lei
Fato gerador
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11.2.2.1
11.2.2.2
11.2.2.3
11.2.2.4
11.2.2.5
11.2.3
11.3
11.3.1
11.3.2
11.3.3
11.3.4
11.3.5
1212.1
12.2
12.2.1
12.2.2
12.2.3
12.3
12.3.1
12.3.2
12.3.3
12.3.4
12.3.5
12.4
12.4.1
12.4.2
12.4.2.1
12.4.2.2
12.4.2.3
12.4.2.4
12.4.2.5
12.4.2.6
12.4.2.7
12.4.2.8
12.4.2.9
12.4.2.10
12.5
Elemento objetivo do fato gerador
Aspecto subjetivo do fato gerador
Aspecto quantitativo do fato gerador
Aspecto espacial do fato gerador
Aspecto temporal do fato gerador
Fatos geradores confrontantes
Responsabilidade tributria
Princpio e requisitos
Responsabilidade dos sucessores
Responsabilidade de terceiros
Responsabilidade por infraes
Denncia espontnea
CRDITO TRIBUTRIOConceito e natureza jurdica
Constituio do crdito tributrio pelo lanamento
Lanamento direto
Lanamento misto
Lanamento por homologao
Suspenso do crdito tributrio
Moratria
Depsito do montante integral do crdito
Reclamaes e recursos administrativos
Concesso de liminar em mandado de segurana
Parcelamento
Extino do crdito tributrio
Pagamento
Demais modalidades
Compensao
Transao
Remisso
Prescrio e decadncia
Converso de depsito em renda
Pagamento antecipado e homologao do lanamento, nos termos do disposto no art. 150, 1o e4o
Consignao em pagamento, nos termos do disposto no 2o do art. 164
Deciso administrativa irreformvel, assim entendida a definitiva na rbita administrativa, que nomais possa ser objeto de ao anulatria
Deciso judicial passada em julgado
Dao em pagamento em bens imveis
Excluso de crdito tributrio
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12.5.1
12.5.2
12.6
1313.1
13.2
13.2.1
13.3
13.4
1414.1
14.1.1
14.2
14.3
14.4
14.5
14.6
1515.1
15.1.1
15.2
15.3
15.4
15.5
15.6
15.7
15.8
15.9
15.10
15.11
1616.1
16.2
16.3
16.3.1
16.3.2
16.4
Iseno
Anistia
Garantias e privilgios do crdito tributrio
ADMINISTRAO TRIBUTRIAConsideraes gerais
Fiscalizao
Sigilo bancrio
Dvida ativa
Certides negativas
PROCESSO ADMINISTRATIVO TRIBUTRIOConsideraes gerais
Normas bsicas sobre o processo administrativo
Processo administrativo tributrio federal
Processo administrativo tributrio estadual
Processo administrativo tributrio municipal
Consulta em matria tributria
Reviso judicial de deciso administrativa contrria Fazenda
PROCESSO JUDICIAL TRIBUTRIOConsideraes gerais
Tutela de urgncia
Execuo fiscal
Ao anulatria em matria fiscal
Ao de repetio de indbito
Ao declaratria em matria fiscal
Ao de consignao em pagamento
Mandado de segurana
Medidas cautelares em matria fiscal
Ao direta de inconstitucionalidade
Ao declaratria de constitucionalidade
Medida cautelar fiscal
PUNIBILIDADE EM MATRIA TRIBUTRIAIlcito tributrio
Direito Tributrio Penal e Direito Penal Tributrio
Crimes tributrios
Lei no 4.729/65
Lei no 8.137/90
Extino da punibilidade
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