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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:faleconosco@grupogen.com.brhttp://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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