Buscar

SEMI_Direito_Empresarial_e_Tributario_04

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes
Você viu 3, do total de 11 páginas

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes
Você viu 6, do total de 11 páginas

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes
Você viu 9, do total de 11 páginas

Faça como milhares de estudantes: teste grátis o Passei Direto

Esse e outros conteúdos desbloqueados

16 milhões de materiais de várias disciplinas

Impressão de materiais

Agora você pode testar o

Passei Direto grátis

Você também pode ser Premium ajudando estudantes

Prévia do material em texto

'LUHLWR�(PSUHVDULDO�H�7ULEXWiULR
Autoria: Juliana Kirchner
Tema 04
Direito Tributário. Tributo: Definição e Espécies Tributárias. Competência 
Tributária e Limitações Constitucionais ao Poder de Tributar. Tributos 
Municipais, Estaduais e Federais. Planejamento Tributário
7HPD���
Direito Tributário. Tributo: Definição e Espécies Tributárias. Competência Tributária e Limitações Constitucionais ao Poder de Tributar. Tributos Municipais, Estaduais e Federais. Planejamento Tributário
Autoria: Juliana Kirchner
Como citar esse documento:
KIRCHNER, Juliana. Direito Empresarial e Tributário��'LUHLWR�7ULEXWiULR��7ULEXWR��'H¿QLomR�H�(VSpFLHV�7ULEXWiULDV��&RPSHWrQFLD�7ULEXWiULD�H�/LPLWDo}HV�
&RQVWLWXFLRQDLV� DR� 3RGHU� GH� 7ULEXWDU�� 7ULEXWRV� 0XQLFLSDLV�� (VWDGXDLV� H� )HGHUDLV�� 3ODQHMDPHQWR� 7ULEXWiULR. &DGHUQR� GH� $WLYLGDGHV�� $QKDQJXHUD�
3XEOLFDo}HV��9DOLQKRV�������
Índice
‹������$QKDQJXHUD�(GXFDFLRQDO�� 3URLELGD� D� UHSURGXomR� ¿QDO� RX� SDUFLDO� SRU� TXDOTXHU�PHLR� GH� LPSUHVVmR�� HP� IRUPD� LGrQWLFD�� UHVXPLGD� RX�PRGL¿FDGD� HP� OtQJXD�
SRUWXJXHVD�RX�TXDOTXHU�RXWUR�LGLRPD�
Pág. 17
Pág. 18 Pág. 19
Pág. 17
Pág. 11Pág. 10
ACOMPANHENAWEB
Pág. 3
CONVITEÀLEITURA
Pág. 4
PORDENTRODOTEMA
�
Conteúdo 
Nesta aula, você estudará:
‡� $�GH¿QLomR�GH�7ULEXWR�
‡� 2�HVWXGR�SRUPHQRUL]DGR�GDV�HVSpFLHV�WULEXWiULDV��WULEXWRV�PXQLFLSDLV��WULEXWRV�HVWDGXDLV�H�WULEXWRV�IHGHUDLV�
‡� $V�OLPLWDo}HV�&RQVWLWXFLRQDLV�DR�3RGHU�GH�7ULEXWDU�
Habilidades 
$R�¿QDO��YRFr�GHYHUi�VHU�FDSD]�GH�UHVSRQGHU�DV�VHJXLQWHV�TXHVW}HV�
‡� 2�TXH�p�WULEXWR"�4XDLV�VmR�DV�VXDV�SULQFLSDLV�FDUDFWHUtVWLFDV"
‡� 4XDLV�VmR�DV�HVSpFLHV�WULEXWiULDV"�
‡� 2�TXH�p�R�SODQHMDPHQWR�WULEXWiULR"�4XDO�p�D�GLIHUHQoD�HQWUH�HOLVmR�¿VFDO�H�D�HYDVmR�¿VFDO"
C ú
CONVITEÀLEITURA
�
'LUHLWR�7ULEXWiULR��7ULEXWR��'H¿QLomR�H�(VSpFLHV�7ULEXWiULDV��&RPSHWrQFLD�7ULEXWiULD�H�
/LPLWDo}HV�&RQVWLWXFLRQDLV�DR�3RGHU�GH�7ULEXWDU��7ULEXWRV�0XQLFLSDLV��(VWDGXDLV�H�)HGHUDLV��
3ODQHMDPHQWR�7ULEXWiULR�
2�DUWLJR��ž��GR�&yGLJR�7ULEXWiULR�1DFLRQDO��SUHFHLWXD�TXH�tributo�³p�WRGD�SUHVWDomR�SHFXQLiULD�FRPSXOVyULD��HP�
PRHGD�RX�FXMR�YDORU�QHOD�VH�SRVVD�H[SULPLU��TXH�QmR�FRQVWLWXD�VDQomR�GH�DWR�LOtFLWR��LQVWLWXtGD�HP�lei�H�FREUDGD�PHGLDQWH�
DWLYLGDGH�DGPLQLVWUDWLYD´�
$�SDUWLU�GD�DQiOLVH�GHVVH�DUWLJR��YRFr�SRGH�LGHQWL¿FDU�DV�SULQFLSDLV�FDUDFWHUtVWLFDV�GRV�WULEXWRV��TXDLV�VHMDP�
,��7RGD�SUHVWDomR�SHFXQLiULD��SUHVWDomR�HP�GLQKHLUR��VHX�FRQWH~GR�p�H[SUHVVR�HP�PRHGD�
,,��&RPSXOVyULD��SUHVWDomR�SHFXQLiULD�REULJDWyULD�SRU�IRUoD�GH�OHL�
,,,��(P�PRHGD�RX�FXMR�YDORU�QHOD�VH�SRVVD�H[SULPLU��SUHVWDomR�HP�GLQKHLUR��VHX�FRQWH~GR�p�H[SUHVVR�HP�PRHGD�
,9��4XH�QmR�FRQVWLWXD�VDQomR�GH�DWR�LOtFLWR: a KLSyWHVH�GH�LQFLGrQFLD�GR�WULEXWR�GHYH�VHU�VHPSUH�DOJR�OtFLWR�
9��,QVWLWXtGD�HP�OHL��HP�FRQIRUPLGDGH�DR�SULQFtSLR�FRQVWLWXFLRQDO�GD�OHJDOLGDGH��VRPHQWH�D�OHL�SRGH�LQVWLWXLU�WULEXWRV�
9,��&REUDGD�PHGLDQWH� DWLYLGDGH� DGPLQLVWUDWLYD� SOHQDPHQWH� YLQFXODGD�� D� DXWRULGDGH� DGPLQLVWUDWLYD� GHYH� SUHHQFKHU� R�
FDPSR�GH�LQFLGrQFLD�GR�WULEXWR�PHGLDQWH�D�REVHUYkQFLD�GR�fato gerador, da EDVH�GH�FiOFXOR, da alíquota��GR�SUD]R�GH�
SDJDPHQWR�H�GR�VXMHLWR�SDVVLYR�GD�REULJDomR�WULEXWiULD�SUHYLVWD�SDUD�FDGD�WULEXWR�SHOD�OHL��QmR�GHYHQGR�¿FDU�D�FULWpULR�
VXEMHWLYR�GD�DXWRULGDGH�DGPLQLVWUDWLYD�
9RFr�YHUi�TXH�R�&yGLJR�7ULEXWiULR�1DFLRQDO��HP�VHX�DUWLJR��ž��HVWDEHOHFH�TXH�VRPHQWH�Ki�WUrV�HVSpFLHV�WULEXWiULDV��TXDLV�
VHMDP��
'LUHLWR 7ULEXWiULR 7ULEXWR� 'H¿QLomR H (VSpFLHV 7ULEXWiULDV &RPSHWrQFLD 7ULEXWiULD H
PORDENTRODOTEMA
�
PORDENTRODOTEMA
‡� ,PSRVWRV
D��(P�FRQIRUPLGDGH�DR�GLVSRVWR�QR�DUWLJR�����GR�&yGLJR�7ULEXWiULR�1DFLRQDO��p�R�WULEXWR�FXMD�REULJDomR�WHP�SRU�IDWR�
JHUDGRU�XPD�VLWXDomR�LQGHSHQGHQWH�GH�TXDOTXHU�DWLYLGDGH�HVSHFt¿FD��UHODWLYD�DR�FRQWULEXLQWH�
E��7ULEXWR�QmR�YLQFXODGR��QmR�GHSHQGH�GH�DWLYLGDGH�HVWDWDO�HVSHFt¿FD�
F��)DWR�JHUDGRU��XPD�VLWXDomR�GD�YLGD�GR�FRQWULEXLQWH��UHODFLRQDGD�DR�VHX�SDWULP{QLR��H�QmR�GHSHQGH�GD�DWXDomR�
GR�(VWDGR��(VVD�VLWXDomR�QmR�VH�YLQFXOD�D�QHQKXPD�DWLYLGDGH�HVSHFt¿FD�GR�(VWDGR�UHODWLYD�DR�FRQWULEXLQWH�
G��3RGHP�VHU�PXQLFLSDLV��IHGHUDLV�RX�HVWDGXDLV��
‡� Taxas
D��(P�FRQIRUPLGDGH�DR�GLVSRVWR�QR�DUWLJR�����GR�&yGLJR�7ULEXWiULR�1DFLRQDO��p�R�WULEXWR�TXH�WHP�FRPR�IDWR�JHUDGRU�
R�H[HUFtFLR�UHJXODU�GR�SRGHU�GH�SROtFLD��RX�D�XWLOL]DomR��HIHWLYD�RX�SRWHQFLDO�GH�VHUYLoR�S~EOLFR�HVSHFt¿FR�H�GLYLVtYHO�
SUHVWDGR�DR�FRQWULEXLQWH�
� E��7ULEXWR�YLQFXODGR��WHP�R�VHX�IDWR�JHUDGRU�YLQFXODGR�D�XPD�DWLYLGDGH�HVWDWDO�HVSHFt¿FD� 
L��2�H[HUFtFLR�UHJXODU�GR�SRGHU�GH�SROtFLD��RX�
LL��$�XWLOL]DomR��HIHWLYD�RX�SRWHQFLDO�GH�VHUYLoR�S~EOLFR�HVSHFt¿FR�H�GLYLVtYHO�SUHVWDGR�DR�FRQWULEXLQWH�
‡� &RQWULEXLo}HV�GH�0HOKRULD
D��e�R�WULEXWR�FXMD�REULJDomR�WHP�FRPR�IDWR�JHUDGRU�D�YDORUL]DomR�GH�LPyYHLV�GHFRUUHQWH�GH�UHDOL]DomR�GH�REUD�
S~EOLFD�
� E��7ULEXWR�YLQFXODGR��WHP�R�VHX�IDWR�JHUDGRU�YLQFXODGR�D�XPD�DWLYLGDGH�HVWDWDO�HVSHFt¿FD��
‡� 5HDOL]DomR�GH�REUD�S~EOLFD�
�
0DV��D�&RQVWLWXLomR�)HGHUDO�HVWDEHOHFH�PDLV�GXDV�HVSpFLHV�WULEXWiULDV��
‡� &RQWULEXLo}HV�6RFLDLV
D�� (P� FRQIRUPLGDGH� DR� GLVSRVWR� QRV� DUWLJRV� ���� H� ����� GD� &RQVWLWXLomR� )HGHUDO�� D� 8QLmR� SRGH� LQVWLWXLU� DV�
FRQWULEXLo}HV�VRFLDLV�
� E��$V�FRQWULEXLo}HV�VRFLDLV�GLYLGHP�VH�HP�
 L�� &RQWULEXLo}HV� VRFLDLV� GH� LQWHUYHQomR� QR� GRPtQLR� HFRQ{PLFR�� FDUDFWHUL]D�VH� FRPR� XP� LQVWUXPHQWR� GH�
LQWHUYHQomR�GD�8QLmR�FRP�IXQomR�H[WUD¿VFDO��PDQWpP�XPD�IXQomR�DUUHFDGDWyULD�H�XPD�IXQomR�GH�LQWHUYHQomR�
QR�PHUFDGR���([HPSOR��&,'(�FRPEXVWtYHLV�H�D�&,'(�5R\DOWLHV�
� LL�� &RQWULEXLo}HV� GH� LQWHUHVVH� GH� FDWHJRULDV� SUR¿VVLRQDLV� RX� HFRQ{PLFDV�� VmR� LQVWLWXtGDV� SDUD� IDYRUHFHU�
GHWHUPLQDGDV� FDWHJRULDV� SUR¿VVLRQDLV� RX� HFRQ{PLFDV�� H� HVWmR� YLQFXODGDV� jV� HQWLGDGHV� UHSUHVHQWDWLYDV�
GHVVHV�VHJPHQWRV�VRFLDLV��([HPSOR��2$%��&5&��HQWUH�RXWUDV��
� LLL�� &RQWULEXLo}HV� GD� VHJXULGDGH� VRFLDO�� VmR� YLQFXODGDV� jV� ¿QDOLGDGHV� GRV� UHFXUVRV� TXH� DUUHFDGDP�� (P�
FRQIRUPLGDGH�DR�GLVSRVWR�QR�DUWLJR������GD�&RQVWLWXLomR�)HGHUDO��DV�FRQWULEXLo}HV�VRFLDLV�SRGHP�VHU�
‡� 'R� HPSUHJDGRU�� GD� HPSUHVD� H� GD� HQWLGDGH� D� HOD� HTXLSDUDGD�� LQFLGHQWH� VREUH� IROKD� GH� VDOiULR� �H�
GHPDLV�UHQGLPHQWRV�GR�WUDEDOKR���UHFHLWD�RX�IDWXUDPHQWR��H�OXFUR�
‡� 'R�WUDEDOKDGRU�H�GRV�GHPDLV�VHJXUDGRV�GD�SUHYLGrQFLD�VRFLDO��1mR�LQFLGHP�VREUH�D�DSRVHQWDGRULD�H�
SHQVmR�
‡� 6REUH�UHFHLWD�GH�FRQFXUVR�GH�SURJQyVWLFRV�
‡� 'R�LPSRUWDGRU�GH�EHQV�RX�VHUYLoRV�GR�H[WHULRU��RX�GH�TXHP�D�OHL�D�HOH�HTXLSDUDU��
PORDENTRODOTEMA
�
‡� (PSUpVWLPRV�&RPSXOVyULRV��VmR�LQVWLWXtGRV�SHOD�8QLmR�FRP�D�¿QDOLGDGH�GH�
D��$WHQGHU�GHVSHVDV�H[WUDRUGLQiULDV��GHFRUUHQWHV�GH�FDODPLGDGH�S~EOLFD��JXHUUD�H[WHUQD�RX�VXD�LPLQrQFLD�
E��1R�FDVR�GH�LQYHVWLPHQWR�S~EOLFR�GH�FDUiWHU�XUJHQWH�H�GH�UHOHYDQWH�LQWHUHVVH�QDFLRQDO�
9RFr�YHUi��DLQGD��TXH�D�&RQVWLWXLomR�)HGHUDO�SUHYr��HVWDEHOHFH�H�GLVFLSOLQD�D�FRPSHWrQFLD�WULEXWiULD�SOHQD�j�8QLmR��DRV�
(VWDGRV��DRV�0XQLFtSLRV�H�DR�'LVWULWR�)HGHUDO�SDUD�OHJLVODU�VREUH�WULEXWRV��FDGD�TXDO�FRP�D�VXD�FRPSHWrQFLD�
1R�HQWDQWR��FRP�R�LQWXLWR�GH�SUHVHUYDU�RV�direitos�GRV�FRQWULEXLQWHV�H�OLPLWDU�R�SRGHU�GR�(VWDGR��D�&RQVWLWXLomR�)HGHUDO��
D�&RQVWLWXLomR�GRV�(VWDGRV��DV�/HLV�2UJkQLFDV�GRV�0XQLFtSLRV�H�GR�'LVWULWR�)HGHUDO� H�R�&yGLJR�7ULEXWiULR�1DFLRQDO�
HVWDEHOHFHP�OLPLWDo}HV�j�FRPSHWrQFLD�SDUD�OHJLVODU�VREUH�WULEXWRV�
$VVLP�� YRFr� DSUHQGHUi� TXH� QR� 6LVWHPD� 7ULEXWiULR� %UDVLOHLUR�� YLJH� R� UHJLPH� GH� FRPSHWrQFLD� SULYDWLYD�� H�� DLQGD�� D�
FRPSHWrQFLD�WULEXWiULD�QmR�SRGH�VHU�GHOHJDGD�H�QHP�WUDQVIHULGD�
$VVLP��HP�FRQIRUPLGDGH�j�&RQVWLWXLomR�)HGHUDO��DV�FRPSHWrQFLDV�WULEXWiULDV�IRUDP�HVWDEHOHFLGDV�GD�VHJXLQWH�IRUPD�
‡� &RPSHWrQFLD�GD�8QLmR��FRPSHWH�j�8QLmR�LQVWLWXLU�
���,PSRVWR�GH�,PSRUWDomR��,,��
���,PSRVWR�GH�([SRUWDomR��,(��
���,PSRVWR�GH�5HQGD�H�SURYHQWRV�GH�TXDOTXHU�QDWXUH]D��,5��
���,PSRVWR�VREUH�SURGXWRV�,QGXVWULDOL]DGRV��,3,��
���,PSRVWR�VREUH�RSHUDo}HV�GH�FUpGLWR��FkPELR��VHJXUR�RX�UHODWLYDV�D�WtWXORV�RX�YDORUHV�PRELOLiULRV��,2)��
���,PSRVWR�VREUH�SURSULHGDGH�7HUULWRULDO�5XUDO��,75�����,PSRVWR�VREUH�*UDQGHV�)RUWXQDV
PORDENTRODOTEMA
�
���(��DOpP�GHVVHV��SRGH��HP�GHWHUPLQDGDV�VLWXDo}HV��LQVWLWXLU��FRQWULEXLo}HV�VRFLDLV��GH�LQWHUYHQomR�QR�GRPtQLR�
HFRQ{PLFR�H�GH� LQWHUHVVH�GDV�FDWHJRULDV�SUR¿VVLRQDLV�RX�HFRQ{PLFDV�� FRPR� LQVWUXPHQWR�GH�VXD�DWXDomR�QDV�
UHVSHFWLYDV�iUHDV��DV�FRQWULEXLo}HV�GD�VHJXULGDGH�VRFLDO�HP�IDYRU�GD�DXWDUTXLD�UHVSHFWLYD��HPSUpVWLPRV�FRPSXOVyULRV�
H�LPSRVWRV�H[WUDRUGLQiULRV�GH�JXHUUD�
‡� &RPSHWrQFLD�GRV�(VWDGRV�H�'LVWULWR�)HGHUDO��FRPSHWH�DRV�(VWDGRV�H�DR�'LVWULWR�)HGHUDO�LQVWLWXLU�
���,PSRVWR�VREUH�7UDQVPLVVmR�causa mortis H�GRDomR�GH�TXDLVTXHU�EHQV�RX�GLUHLWRV�±�,7&0'
��� ,PSRVWR� VREUH� RSHUDo}HV� UHODWLYDV� j� FLUFXODomR� GH� PHUFDGRULDV� H� D� SUHVWDomR� GH� VHUYLoRV� GH� WUDQVSRUWH�
LQWHUHVWDGXDO�H�LQWHUPXQLFLSDO�H�GH�FRPXQLFDomR�±�,&06
���,PSRVWR�VREUH�D�SURSULHGDGH�GH�YHtFXORV�DXWRPRWRUHV���,39$
‡� &RPSHWrQFLD�GRV�0XQLFtSLRV��FRPSHWH�DRV�0XQLFtSLRV�LQVWLWXLU�
���,PSRVWR�VREUH�D�SURSULHGDGH�SUHGLDO�H�WHUULWRULDO�XUEDQD�±�,378�
���,PSRVWR�VREUH�D�7UDQVPLVVmR�inter vivos, D�TXDOTXHU�WtWXOR��SRU�DWR�RQHURVR��GH�EHQV�LPyYHLV��SRU�QDWXUH]D�RX�
DFHVVmR�ItVLFD��H�GH�GLUHLWRV�UHDLV�VREUH�LPyYHLV��H[FHWR�RV�GH�JDUDQWLD��EHP�FRPR�FHVVmR�GH�GLUHLWRV�j�DTXLVLomR�
±�,7%,�
��� ,PSRVWR�VREUH�VHUYLoRV�GH�TXDOTXHU�QDWXUH]D�GH¿QLGRV�HP� OHL� FRPSOHPHQWDU�±� ,66� �QmR�FRPSUHHQGLGRV�QD�
FRPSHWrQFLD�WULEXWiULD�GRV�(VWDGRV��
1R�HQWDQWR��FRQIRUPH�YRFr�YHUi��PHVPR�TXH�D�&RQVWLWXLomR�)HGHUDO�HVWDEHOHoD�D�FRPSHWrQFLD�WULEXWiULD�SOHQD�j�8QLmR��
DRV�(VWDGRV��DR�'LVWULWR�)HGHUDO�H�DRV�0XQLFtSLRV��HVVD�FRPSHWrQFLD�QmR�p�DEVROXWD��WHQGR�HP�YLVWD�TXH�D�&RQVWLWXLomR�
)HGHUDO�HVWDEHOHFH� OLPLWHV� DR�H[HUFtFLR�GD�FRPSHWrQFLD� WULEXWiULD��GH�PRGR�D�SUHVHUYDU�RV�GLUHLWRV�H�JDUDQWLDV�GRV�
FRQWULEXLQWHV�H�RV�LQWHUHVVHV�VRFLDLV��EHP�FRPR�FRP�R�¿P�GH�VH�HYLWDU�DEXVRV�SRU�SDUWH�GR�(VWDGR�
$VVLP��QD�FULDomR�RX�PRGL¿FDomR�GH�XP�WULEXWR�SRU�SDUWH�GD�8QLmR��GRV�(VWDGRV�H�GRV�0XQLFtSLRV��GHYHP�VHU�REVHUYDGDV�
DV�OLPLWDo}HV�FRQVWLWXFLRQDLV�DR�SRGHU�GH�WULEXWDU�
PORDENTRODOTEMA
�
7DLV�OLPLWHV�HQFRQWUDP�VH�H[SRVWRV�SHORV�SULQFtSLRV�FRQVWLWXFLRQDLV�GR�Direito Tributário��FDGD�TXDO�FRP�D�VXD�GLVFLSOLQD�
HVSHFt¿FD��6mR�DV�OLPLWDo}HV�FRQVWLWXFLRQDLV�DR�SRGHU�GH�WULEXWDU�
‡� 3ULQFtSLR�GD�/HJDOLGDGH�
‡� 3ULQFtSLR�GD�,VRQRPLD�
‡� 3ULQFtSLR�GD�,UUHWURDWLYLGDGH�
‡� 3ULQFtSLR�GD�$QWHULRULGDGH�
‡� 3URLELomR�GH�&RQ¿VFR�
‡� /LEHUGDGH�GH�7UiIHJR�
‡� ,PXQLGDGHV�
‡� (QWUH�RXWUDV�OLPLWDo}HV�
9RFr�YDL�HVWXGDU�DFHUFD�GR�3ODQHMDPHQWR�7ULEXWiULR��TXH�FRQVLVWH�QD�UHGXomR�OtFLWD�GD�FDUJD�WULEXWiULD�GH�XPD�GHWHUPLQDGD�
HPSUHVD��PHGLDQWH�DPSDUR�HP�ODFXQDV�RX�EUHFKDV�QD�OHJLVODomR�WULEXWiULD��0DV��QHVVH�HVWXGR��YRFr�HPSUHHQGHUi�D�
DQiOLVH�GD�GLIHUHQoD�HQWUH�HOLVmR�¿VFDO�versus�HYDVmR�¿VFDO�
&RQIRUPH�R�DXWRU�GR�/LYUR�7H[WR�GD�GLVFLSOLQD��³HQTXDQWR�QD�HOLVmR�¿VFDO�VH�SURFXUD�R�FDPLQKR�OtFLWR��RX�VHMD��UHGXomR�
GD�FDUJD�WULEXWiULD�SRU�PHLR�GH�RSHUDo}HV�DGPLWLGDV�RX�QmR�FRLELGDV�SHOD�OHL��VHQGR�D�FDUDFWHUtVWLFD�SULQFLSDO�D�FRQGXWD�
RFRUUHU� DQWHV� GR� IDWR� JHUDGRU�� QD� HYDVmR� ¿VFDO� D� FRQGXWD� p� LOtFLWD� RX� IUDXGXOHQWD�� R� FRQWULEXLQWH� UHDOL]D� RSHUDo}HV�
FRQWUiULDV�j�OHL��TXH�VH�GmR�DSyV�D�RFRUUrQFLD�GR�IDWR�JHUDGRU��SURFXUD�HVFRQGHU�D�UHDO�LQWHQomR�GDV�SDUWHV�FRQWUDWDQWHV´��
�� �$1$1�-5���3HGUR��0$5,21��-RVp�&DUORV��Direito Empresarial e Tributário. (GLWRUD $OtQHD��6mR�3DXOR��������S�������
PORDENTRODOTEMA
��
ACOMPANHENAWEB
-86�1DYLJDQGL
‡� $FHVVH�R�VLWH��JUS Navigandi��7UDWD�VH�GH�XP�SRUWDO�MXUtGLFR�GH�FRQWH~GR�HVVHQFLDO�H�H¿FD]�
SDUD�R�HVWXGR�H�R�HQWHQGLPHQWR�GR�'LUHLWR�HP�WRGDV�DV�VXDV�GLPHQV}HV�
'LVSRQtYHO�HP���KWWS���ZZZ�MXVQDYLJDQGL�FRP�EU>��$FHVVR�HP����MXQ�������
3RUWDO�7ULEXWiULR
‡� $FHVVH�R�VLWH��Portal Tributário��7UDWD�VH�GH�XP�EROHWLP�FRP�QRYLGDGHV��OHJLVODomR�WULEXWiULD�H�
¿VFDO��QRWtFLDV��RSLQL}HV�H�LQIRUPDo}HV�
'LVSRQtYHO�HP���KWWS���ZZZ�SRUWDOWULEXWDULR�FRP�EU�>��$FHVVR�HP�����MXQ�������
3RUWDO�0XQGR�-XUtGLFR
‡� Acesse o portal: Mundo Jurídico��3RUWDO�MXUtGLFR�GH�DX[tOLR�DRV�DGYRJDGRV�H�S~EOLFR�HP�JHUDO�
SDUD�UHVROXomR�GRV�SULQFLSDLV�LPSDVVHV�TXH�HQYROYHP�DV�UHODo}HV�VRFLDLV�H�SUR¿VVLRQDLV�
'LVSRQtYHO�HP���KWWS���ZZZ�PXQGRMXULGLFR�DGY�EU>��$FHVVR�HP����MXQ�������
3RUWDO�GD�&RQWDELOLGDGH
‡� Acesse: Portal da Contabilidade��3RUWDO�FRQWiELO�TXH�WUDWD�GH�GLIHUHQWHV�DVVXQWRV��PHGLDQWH�D�
H[SRVLomR�GH�DUWLJRV��EROHWLQV��LQGLFDo}HV�GH�REUDV��HQWUH�RXWURV��
'LVSRQtYHO�HP���KWWS���ZZZ�SRUWDOGHFRQWDELOLGDGH�FRP�EU>��$FHVVR�HP����MXQ�������
��
Tributário.Net
‡� $FHVVH�R�VLWH��7ULEXWiULR�1HW��7UDWD�VH�GH�XP�SRUWDO�MXUtGLFR�GH�FRQWH~GR�WULEXWiULR��PHGLDQWH�
D�H[SRVLomR�GH�DUWLJRV��QRWtFLDV�H�GHFLV}HV�VRE�R�DVSHFWR� WULEXWiULR��SURYHQLHQWH�GH�GLYHUVRV�
WULEXWDULVWDV�FRQFHLWXDGRV�
'LVSRQtYHO�HP���KWWS���WULEXWDULR�QHW�>��$FHVVR�HP�����MXQ�������
ACOMPANHENAWEBACOMPANHENAWEB
,QVWUXo}HV�
$JRUD��FKHJRX�D�VXD�YH]�GH�H[HUFLWDU�VHX�DSUHQGL]DGR��$�VHJXLU��YRFr�HQFRQWUDUi�DOJXPDV�TXHVW}HV�GH�P~OWLSOD�
HVFROKD�H�GLVVHUWDWLYDV��/HLD�FXLGDGRVDPHQWH�RV�HQXQFLDGRV�H�DWHQWH�VH�SDUD�R�TXH�HVWi�VHQGR�SHGLGR�
AGORAÉASUAVEZ
��
4XHVWmR��
(P�FRQIRUPLGDGH�DR�DUWLJR��ž��GR�&yGLJR�7ULEXWiULR�1DFLRQDO��WULEXWR�³p�WRGD�SUHVWDomR�SHFXQLiULD�FRPSXOVyULD��HP�PRHGD�RX�FXMR�
YDORU�QHOD�VH�SRVVD�H[SULPLU��TXH�QmR�FRQVWLWXD�VDQomR�GH�DWR�LOtFLWR��LQVWLWXtGD�HP�OHL�H�FREUDGD�PHGLDQWH�DWLYLGDGH�DGPLQLVWUDWLYD´�
$FHUFD�GRV�WULEXWRV�H�GR�6LVWHPD�7ULEXWiULR�%UDVLOHLUR��FRQVLGHUH�DV�D¿UPDWLYDV�DEDL[R�
,��$�SUHVWDomR�WULEXWiULD�p�REULJDWyULD�SRU�IRUoD�GH�OHL�H�VHX�FRQWH~GR�GHYH�VHU�H[SUHVVR�HP�PRHGD�
,,��$OpP�GD�¿QDOLGDGH�DUUHFDGDWyULD��DOJXQV�WULEXWRV�H[HUFHP�XPD�IXQomR�UHJXODWyULD��FRPR�XP�PHFDQLVPR�XWLOL]DGR�SHORV�JRYHUQRV�
SDUD�H[HFXWDU�D�SROtWLFD�¿VFDO�H�HFRQ{PLFD�
,,,��$V� HVSpFLHV� WULEXWiULDV�� HP� FRQIRUPLGDGH� DR� &yGLJR� 7ULEXWiULR� 1DFLRQDO� H� j� &RQVWLWXLomR� )HGHUDO�� VmR�� LPSRVWRV�� WD[DV��
FRQWULEXLo}HV�GH�PHOKRULD��FRQWULEXLo}HV�VRFLDLV�H�HPSUpVWLPRV�FRPSXOVyULRV�
,9��$�&RQVWLWXLomR�)HGHUDO�DWULEXL�j�FRPSHWrQFLD�WULEXWiULD�j�8QLmR��DRV�(VWDGRV�H�DR�'LVWULWR�)HGHUDO�VRPHQWH�
9��2V�WULEXWRV�SRGHP�VHU�LQVWLWXtGRV�SHOD�OHL��SRU�DWRV�GR�3RGHU�([HFXWLYR��SRU�SRUWDULD��SRU�GHFUHWRV��SRU�LQVWUXo}HV�QRUPDWLYDV�H�
PHGLDQWH�DWRV�GHFODUDWyULRV�
9,��2�WULEXWR�GHYH�WHU�FRPR�KLSyWHVH�GH�LQFLGrQFLD�VHPSUH�DOJR�OtFLWR�
$FHUFD�GD�YDOLGDGH�RX�IDOVLGDGH�GDV�VHQWHQoDV�DFLPD��DVVLQDOH�D�DOWHUQDWLYD�FRUUHWD�
a) 9��9��9��)��)��9�
b) )��)��9��9��)��)�
F��9��9��9��9��9��)�
d) )��)��)��)��)��)�
e) 9��9��9��)��)��)�
AGORAÉASUAVEZ
��
AGORAÉASUAVEZ
4XHVWmR��
$�&RQVWLWXLomR�)HGHUDO�SUHYr��HVWDEHOHFH�H�GLVFLSOLQD�D�FRPSHWrQFLD�WULEXWiULD�SOHQD�j�8QLmR��DRV�(VWDGRV��DRV�0XQLFtSLRV�H�DR�
'LVWULWR�)HGHUDO�SDUD�OHJLVODU�VREUH�WULEXWRV��FDGD�TXDO�FRP�D�VXD�FRPSHWrQFLD�
1HVVH�FRQWH[WR��HP�UHODomR�j�FRPSHWrQFLD�WULEXWiULD��DVVLQDOH�D�DOWHUQDWLYD�LQFRUUHWD�
a) ආPSRVWR�GH�ආPSRUWDomR��ආ75�H�ආ5�VmR�WULEXWRV�GD�8QLmR�
b) ආ39$��ආ&06�H�ආ7&0'�VmR�WULEXWRV�GR�(VWDGR�
F�� ආ378��ආ7%ආ�H�ආ66�VmR�WULEXWRV�GR�0XQLFtSLR�
d) (PSUpVWLPRV�FRPSXඇVyULRV�H�LPSRVWRV�H[WUDRUGLQiULRV�GH�JXHUUD�SRGHP�VHU�LQVWLWXtGRV�SHඇD�8QLmR�
e) ආ66�H�ආ39$�VmR�WULEXWRV�GD�8QLmR�
4XHVWmR��
$V�HVSpFLHV�WULEXWiULDV��HP�FRQIRUPLGDGH�DR�&yGLJR�7ULEXWiULR�1DFLRQDO�H�j�&RQVWLWXLomR�)HGHUDO��VmR��LPSRVWRV��WD[DV��FRQ�
WULEXLo}HV�GH�PHOKRULD��FRQWULEXLo}HV�VRFLDLV�H�HPSUpVWLPRV�FRPSXOVyULRV�
2V�LPSRVWRV�VmR�WULEXWRV�BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB�
a) 9LQFXඇDGRV�j�DWLYLGDGH�HVWDWDඇ��RX�VHMD��GHSHQGHP�GH�XPD�SUHVWDomR�VH�VHUYLoRV�GR�(VWDGR�
b) e�GHFRUUHQWH�GR�H[HUFtFLR�UHJXඇDU�GR�SRGHU�GH�SRඇtFLD�
F��6mR�GHYLGRV�SHඇD�UHDඇL]DomR�GH�REUD�S~EඇLFD�GD�TXDඇ�GHFRUUD�YDඇRUL]DomR�LPRELඇLiULD�
d) e�GH�FRPSHWrQFLD�SULYDWLYD�H�H[FඇXVLYD�GH�XP�GHWHUPLQDGR�HQWH�IHGHUDWLYR��8QLmR��(VWDGRV��'LVWULWR�)HGHUDඇ�H�0XQLFtSLRV��
e) e�LQVWLWXtGR�SDUD�DWHQGHU�DV�GHVSHVDV�H[WUDRUGLQiULDV��GHFRUUHQWHV�GD�FDඇDPLGDGH�S~EඇLFD��JXHUUD�H[WHUQD�RX�VXD�LPLQrQFLD�
��
AGORAÉASUAVEZ
4XHVWmR��
$V�HVSpFLHV�WULEXWiULDV��HP�FRQIRUPLGDGH�DR�&yGLJR�7ULEXWiULR�1DFLRQDO�H�j�&RQVWLWXLomR�)HGHUDO��VmR��LPSRVWRV��WD[DV��FRQ�WULEXLo}HV�GH�PHOKRULD��FRQWULEXLo}HV�VRFLDLV�H�HPSUpVWLPRV�FRPSXOVyULRV�
$V�WD[DV�VmR�WULEXWRV�BBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBBB�
a) 'HVWLQDGRV�DR�FXVWHLR�GH�GHVSHVDV�GH�FDSLWDඇ�H�FRUUHQWHV�GR�(VWDGR�
b) 'HYLGRV�SHඇD�UHDඇL]DomR�GH�REUD�S~EඇLFD�GD�TXDඇ�GHFRUUD�YDඇRUL]DomR�LPRELඇLiULD�
F�� ආQVWLWXtGRV�SDUD�DWHQGHU�GHVSHVDV�H[WUDRUGLQiULDV��GHFRUUHQWHV�GH�FDඇDPLGDGH�S~EඇLFD��JXHUUD�H[WHUQD�RX�VXD�LPLQrQFLD�
d) 9LQFXඇDGRV�j�DWLYLGDGH�HVWDWDඇ�HVSHFt¿FD��TXH�SRGH�VHU�R�VHUYLoR�S~EඇLFR�RX�R�H[HUFtFLR�GR�SRGHU�GH�SRඇtFLD�
e) ආQVWLWXtGR�QR�FDVR�GH�LQYHVWLPHQWR�S~EඇLFR�GH�FDUiWHU�XUJHQWH�H�GH�UHඇHYDQWH�LQWHUHVVH�QDFLRQDඇ�
4XHVWmR��
³2�WULEXWR�DR�VHU�FULDGR�RX�PRGL¿FDGR�QmR�SRGH�VHU�H[FHVVLYDPHQWH�RQHURVR��TXH�SRVVD�WHU�R�HIHLWR�GH�SHQDOLGDGH�SDUD�R�FRQ�
WULEXLQWH��3RLV�R�WULEXWR�FRPR�XPD�GDV�IRQWHV�GH�UHFXUVRV�GR�(VWDGR�QmR�GHYH�VHU�XWLOL]DGR�FRQWUD�D�IRQWH�GHVVHV�UHFXUVRV��TXH�
p�R�FRQWULEXLQWH��'HVVD�IRUPD��R�WULEXWR�QmR�SRGH�VHU�DQWLHFRQ{PLFR��GH�VRUWH�D�LQYLDELOL]DU�DV�DWLYLGDGHV�HFRQ{PLFDV�TXH�JHUDP�
D�ULTXH]D�H�PRYHP�D�HFRQRPLD��SDUD�QmR�WRUQDU�D�HFRQRPLD�HVWDWL]DGD�H��VLP��HVWLPXODQGR�R�VHWRU�SULYDGR´���/LYUR�7H[WR��S�����
$�GHVFULomR�DFLPD�VH�UHIHUH�j�TXDO�OLPLWDomR�FRQVWLWXFLRQDO�GR�SRGHU�GH�WULEXWDU"
a) 3ULQFtSLR�GD�DQWHULRULGDGH�
b) ආVHQomR�WULEXWiULD�
F��3ULQFtSLR�GD�ඇHJDඇLGDGH�
d) /LEHUGDGH�GH�WUiIHJR�
e) 3URLELomR�DR�FRQ¿VFR�
��
AGORAÉASUAVEZ
4XHVWmR��
$�&RQVWLWXLomR�)HGHUDO�HVWDEHOHFH�LQ~PHUDV�OLPLWDo}HV�FRQVWLWXFLRQDLV�DR�SRGHU�GH�WULEXWDU��H��HQWUH�HOHV��RV�SULQFtSLRV�FRQVWLWX�
FLRQDLV��&RQVLGHUH�DV�GHVFULo}HV�D�VHJXLU�H�GHQRPLQH�R�SULQFtSLR�D�TXH�VH�UHIHUHP�
a) $�&RQVWLWXLomR�)HGHUDඇ�SURtEH�RV�HQWHV�IHGHUDWLYRV�GH�UHWURDJLU�RV�HIHLWRV�GD�ඇHL��FREUDQGR�WULEXWRV�VREUH�IDWRV�RFRUULGRV�DQWHV�
GR�LQtFLR�GD�YLJrQFLD�GD�ඇHL�TXH�RV�KRXYHU�LQVWLWXtGR�RX�DXPHQWDGR��BBBBBB�
b) 2V�HQWHV�IHGHUDWLYRV�QmR�SRGHP�H[LJLU��LQVWLWXLU�H�FREUDU��RX�DXPHQWDU�WULEXWRV�VHP�TXH�LVWR�WHQKD�VLGR�HVWDEHඇHFLGR�SRU�ඇHL��
BBBBBB�
F��$�&RQVWLWXLomR�)HGHUDඇ�HVWDEHඇHFH�TXH�R�HQWH�DUUHFDGDGRU�GHYH�WUDWDU�GH�IRUPD� LJXDඇ�RV�FRQWULEXLQWHV�FRP�XPD�VLWXDomR�
HFRQ{PLFD�VHPHඇKDQWH��BBBBBB�
d) $�&RQVWLWXLomR�)HGHUDඇ�HVWDEHඇHFH�TXH�RV�HQWHV�GD�)HGHUDomR�QmR�SRGHP�ඇLPLWDU�R�WUiIHJR�GH�SHVVRDV�H�PHUFDGRULDV�SRU�
PHLR�GH�WULEXWRV�LQWHUHVWDGXDLV�RX�LQWHUPXQLFLSDLV��BBBBBB�
4XHVWmR��
$�&RQVWLWXLomR�)HGHUDO��DR�HVWDEHOHFHU�D�OLPLWDo}HV�FRQVWLWXFLRQDLV�DR�SRGHU�GH�WULEXWDU��FRQFHGH�DV�LPXQLGDGHV�WULEXWiULDV�
(VWDEHOHoD�D�GLVWLQomR�HQWUH�LPXQLGDGH��LVHQomR�WULEXWiULD�H�D�QmR�LQFLGrQFLD�
4XHVWmR��
&RQVLGHUH�RV�VHJXLQWHV�H[HPSORV�
���8PD�OHL�PXQLFLSDO�TXH�DXPHQWH�D�DOtTXRWD�GR�,66��HP�MXOKR�GH�������Vy�VHUi�DSOLFiYHO�DRV�HYHQWRV�RFRUULGRV�D�SDUWLU�GH�MDQHLUR�
GH������
���6H�D�PHVPD�OHL�IRVVH�SXEOLFDGD�DSHQDV�HP����GH�GH]HPEUR�GH�������D�QRYD�DOtTXRWD�Vy�DOFDQoDULD�RV�HYHQWRV�RFRUULGRV�D�
SDUWLU�GH��ž�GH�DEULO�GH������
4XDLV�VmR�RV�SULQFtSLRV�FRQVWLWXFLRQDLV�REVHUYDGRV�QRV�H[HPSORV�DFLPD"�-XVWL¿TXH�
��
4XHVWmR��
2�3ODQHMDPHQWR�7ULEXWiULR�FRQVLVWH�QD�UHGXomR��GH�IRUPD�OtFLWD��GD�FDUJD�WULEXWiULD��PHGLDQWH�D�LGHQWL¿FDomR�GH�ODFXQDV�RX�EUH�
FKDV�QD�OHJLVODomR�WULEXWiULD��2�HVWXGR�GR�3ODQHMDPHQWR�7ULEXWiULR�FRQVLVWH�QD�GLIHUHQFLDomR�HQWUH�(OLVmR�)LVFDO�H�(YDVmR�)LVFDO�
'LIHUHQFLH�D�(OLVmR�)LVFDO�H�D�(YDVmR�)LVFDO�
4XHVWmR���
2�,PSRVWR�VREUH�D�3URSULHGDGH�3UHGLDO�H�7HUULWRULDO�8UEDQD��,378��p�XP�WULEXWR�GH�FRPSHWrQFLD�GRV�0XQLFtSLRV��
,GHQWL¿TXH�RV�VHJXLQWHV�FULWpULRV�GR�,378�
a) &RPSHWrQFLD�
b) 6XMHLWR�$WLYR�
F��6XMHLWR�3DVVLYR�
d) )DWR�*HUDGRU�
e) &ULWpULR�HVSDFLDඇ�
f) &ULWpULR�7HPSRUDඇ�
g) %DVH�GH�&iඇFXඇR�
h) $ඇtTXRWDV�
AGORAÉASUAVEZ
��
1HVWH�WHPD��YRFr�HVWXGRX�R�TXH�p�R�WULEXWR�H�D�VXD�FRQFHLWXDomR��HP�FRQIRUPLGDGH�j�OHJLVODomR�EUDVLOHLUD��9LX��
WDPEpP��DV�SULQFLSDLV�IRUPDV�GH�FODVVL¿FDomR�GRV�WULEXWRV�H��DLQGD��S{GH�YHUL¿FDU�TXH�R�TXH�Gi�RULJHP�j�FULDomR�GRV�
WULEXWRV� VmR� RV� HOHPHQWRV� GHFRUUHQWHV� GD� REULJDomR� WULEXWiULD�� TXH� p� FRPSRVWD� GR� VXMHLWR� DWLYR�� TXH� p� R� FUHGRU� GD�
REULJDomR�WULEXWiULD��3RGHU�3~EOLFR���GR�VXMHLWR�SDVVLYR��TXH�p�R�GHYHGRU�GHVWD�REULJDomR��FRQWULEXLQWH���H�GR�SUySULR�
REMHWR��TXH�SDUD�R�VXMHLWR�DWLYR�p�R�GLUHLWR�LQHUHQWH�GH�SRGHU�FREUDU�D�REULJDomR��H�SDUD�R�VXMHLWR�SDVVLYR��R�GHYHU�GH�
FXPSUL�OD��
$QDOLVRX��WDPEpP��D�GH¿QLomR�GH�WULEXWRV�H�VXDV�FDUDFWHUtVWLFDV��DV�GLIHUHQWHV�HVSpFLHV�WULEXWiULDV�H�VXDV�GLIHUHQFLDo}HV��
LPSRVWRV��WD[DV��FRQWULEXLomR�GH�PHOKRULD�H�FRQWULEXLo}HV�VRFLDLV��
3RVWHULRUPHQWH��HVWXGRX�D�GLVWULEXLomR�GH�FRPSHWrQFLDV�j�8QLmR��DRV�(VWDGRV��DRV�0XQLFtSLRV�H�DR�'LVWULWR�)HGHUDO�
SDUD� OHJLVODU� VREUH� WULEXWRV�� H� DV� OLPLWDo}HV� LPSRVWDV� SHOD�&RQVWLWXLomR� )HGHUDO� j� DR� SRGHU� GH� WULEXWDU��PHGLDQWH� R�
HVWDEHOHFLPHQWR�GH�SULQFtSLRV�WULEXWiULRV��(�FRQKHFHX��WDPEpP��GH�IRUPD�HVSHFt¿FD��RV�SULQFLSDLV�WULEXWRV�PXQLFLSDLV��
HVWDGXDLV�H�IHGHUDLV�SHOD�DQiOLVH�GD�FRPSHWrQFLD��VXMHLWR�DWLYR��VXMHLWR�SDVVLYR��IDWR�JHUDGRU��EDVH�GH�FiOFXOR�H�DOtTXRWDV��
(��SRU�¿P��YRFr�UHDOL]RX�XP�HVWXGR�DFHUFD�GR�3ODQHMDPHQWR�7ULEXWiULR�H�VHXV�SULQFLSDLV�FRQWRUQRV�
)LQDOL]DQGR�� YRFr� Mi� VDEH�� HQWmR�� TXH�DR�3RGHU�3~EOLFR�� HP�VXDV�GLIHUHQWHV� HVIHUDV� �8QLmR��(VWDGRV��0XQLFtSLRV� H�
'LVWULWR�)HGHUDO���SRU�PHLR�GR�'LUHLWR�7ULEXWiULR��SHUWHQFH�jV�DWLYLGDGHV�GH�FULDomR��¿VFDOL]DomR�H�DUUHFDGDomR�GH�WULEXWRV��
PHGLDQWH�DV�IXQo}HV�GH�RUJDQL]DU�H�FRQWURODU�DV�DWLYLGDGHV�GR�3RGHU�3~EOLFR�QR�TXH�VH�UHIHUH�jV�SROtWLFDV�GH�LQFUHPHQWR�
H�PDQXWHQomR�GRV�FRIUHV�S~EOLFRV�
1 W W r W G p W LE W LW m I LG G j O L O m E LO L 9L
FINALIZANDO
REFERÊNCIAS
$0$52��/XFLDQR� Direito Tributário Brasileiro. ����HG��6mR�3DXOR��6DUDLYD�������
%5$6,/��&HOVR��Dicionário Jurídico de bolso: terminologia jurídica. &DPSLQDV��6HUYDQGD������� 
��
&$59$/+2��3DXOR�GH�%DUURV��Curso de Direito Tributário������HG��6mR�3DXOR��6DUDLYD�������
-81,25��3��$��Direito Empresarial e tributário: para cursos de Administração, Contabilidade e Economia. &DPSLQDV��(GLWRUD�
$OtQHD�������
0$&+$'2��+XJR�GH�%ULWR� Curso de Direito Tributário.�6mR�3DXOR��0DOKHLURV�������
0$57,16��6HUJLR�3LQWR� Instituições de direito público e privado. ���HG��6mR�3DXOR��$WODV�������
REFERÊNCIAS
GLOSSÁRIO
Direito: IDFXOGDGH�GH�SUDWLFDU�XP�DWR��GH�SRVVXLU��XVDU��H[LJLU�RX�GLVSRU�GH�DOJXPD�FRLVD� 
'LUHLWR�3RVLWLYR� FRQMXQWR�GH�QRUPDV�MXUtGLFDV��OHLV��TXH�UHJXODP�D�YLGD�HP�VRFLHGDGH��GH�PRGR�D�SURSLFLDU�UHODo}HV�
KDUP{QLFDV�HQWUH�RV�GLYHUVRV�LQGLYtGXRV��e�REULJDWyULR��FRHUFLWLYR��ELODWHUDO��H��VH�QmR�REVHUYDGR��p�SDVVtYHO�GH�DSOLFDomR�
GH�VDQomR�
Direito Tributário: WDPEpP�GHQRPLQDGR�FRPR�³GLUHLWR�¿VFDO´�RX�³GLUHLWR�¿QDQFHLUR´��p�R�UDPR�GR�GLUHLWR�S~EOLFR�LQWHUQR�
TXH�WHP�SRU�REMHWLYR�D�LPSRVLomR�H�D�DUUHFDGDomR�GH�WULEXWRV��
&yGLJR�7ULEXWiULR�1DFLRQDO� FRPSUHHQGH�XP�FRQMXQWR�GH�QRUPDV�H�SURSRVLo}HV�TXH�GLVFLSOLQDP�D�DWLYLGDGH�GR�3RGHU�
3~EOLFR�GH�FULDomR��¿VFDOL]DomR�H�DUUHFDGDomR�GH�WULEXWRV� 
Tributo: p�R�{QXV�FRPSXOVyULR��FULDGR�H�JHULGR�SHOR�HVWDGR��YLVDQGR�DR�FXVWHLR�GH�VHUYLoRV�S~EOLFRV��2�WULEXWR�p�JrQHUR��
GR�TXDO�VmR�HVSpFLHV�R�LPSRVWR��D�WD[D�H�D�FRQWULEXLomR�GH�PHOKRULD�
Lei: GR�YHUER�ODWLQR�“ligare”, TXH�VLJQL¿FD�³DTXLOR�TXH�OLJD´��RX�´OHJHUH´��TXH�VLJQL¿FD�³DTXLOR�TXH�VH�Or´��e�XPD�QRUPD�RX�
FRQMXQWR�GH�QRUPDV�MXUtGLFDV�FULDGDV�SRU�PHLR�GRV�SURFHVVRV�SUySULRV�GR�DWR�QRUPDWLYR�H�HVWDEHOHFLGDV�SHODV�DXWRULGDGHV�
FRPSHWHQWHV�SDUD�R�HIHLWR��&RPSUHHQGH�WRGDV�DV�HVSpFLHV�GH�QRUPDV�GH�SURGXomR�HVWDWDO�
��
&RQ¿VFR� DSUHHQVmR�H�DGMXGLFDomR�DR�¿VFR�GH�EHQV�GR�SDWULP{QLR�SUySULR�GH�DOJXpP��SRU�FHUWD�YLRODomR�GD�OHL�H�FRPR�
SHQD�SULQFLSDO�RX�DFHVVyULD�
,OtFLWR� R�TXH�p�SURLELGR�SRU�/HL�H�TXH�FRQWUDULD�R�'LUHLWR�H�D�-XVWLoD��RV�ERQV�FRVWXPHV��D�PRUDO�VRFLDO�H�D�RUGHP�S~EOLFD�
+LSyWHVH�GH�,QFLGrQFLD� p�D�GHVFULomR�TXH�D�OHL�ID]�GH�XP�IDWR�TXH��TXDQGR�RFRUUHU��IDUi�QDVFHU�D�REULJDomR�WULEXWiULD��
)DWR�JHUDGRU� FRQMXQWR� GH� IDWRV� MXUtGLFRV� RV� TXDLV� D� OHL� FRQVLGHUD� KiEHLV� SDUD� SURGX]LU� D� REULJDomR� WULEXWiULD�� e� D�
FRQFUHWL]DomR�GD�KLSyWHVH�GH�LQFLGrQFLD�H��ORJR��GD�VLWXDomR�GHVFULWD�HP�OHL�)DWR�MXUtGLFR� p�WRGD�RFRUUrQFLD�QDWXUDO�RX�KXPDQD�FDSD]�GH�SURGX]LU�HIHLWRV�MXUtGLFRV�
%DVH�GH�&iOFXOR� p�R�YDORU�VREUH�R�TXDO�p�DSOLFDGD�D�DOtTXRWD�SDUD�DSXUDomR�GR�PRQWDQWH�GH�WULEXWR�D�SDJDU��
Alíquota: p�R�YDORU�RX�SHUFHQWXDO�GH¿QLGR�HP�OHL�TXH��DSOLFDGR�j�EDVH�GH�FiOFXOR��GHWHUPLQD�R�PRQWDQWH�GR�WULEXWR�D�
SDJDU�
6XMHLWR�SDVVLYR� p�R�GHYHGRU�GD�REULJDomR�WULEXWiULD��$�GHSHQGHU�GH�VXD�UHODomR�FRP�R�IDWR�JHUDGRU�GD�REULJDomR��SRGH�
VHU�FODVVL¿FDGR�FRPR�FRQWULEXLQWH�RX�UHVSRQViYHO�
GLOSSÁRIO
GABARITO
4XHVWmR��
5HVSRVWD� $OWHUQDWLYD�$�
4XHVWmR��
5HVSRVWD��$OWHUQDWLYD�(��
��
4XHVWmR��
5HVSRVWD��$OWHUQDWLYD�'�
4XHVWmR��
5HVSRVWD� $OWHUQDWLYD�'�
4XHVWmR��
5HVSRVWD��$OWHUQDWLYD�(�
4XHVWmR��
5HVSRVWD��
D��3ULQFtSLR�GD�LUUHWURDWLYLGDGH�
E��3ULQFtSLR�GD�OHJDOLGDGH�
F��3ULQFtSLR�GD�LVRQRPLD�
G��/LEHUGDGH�GH�WUiIHJR�
4XHVWmR��
5HVSRVWD��$�LPXQLGDGH�WULEXWiULD�p�FRQFHGLGD�SHOD�&RQVWLWXLomR�)HGHUDO�H�SURtEH�D�LQVWLWXLomR�GH�LPSRVWR�TXH�LQFLGD�
VREUH�WHPSORV�GH�TXDOTXHU�FXOWR��OLYURV��MRUQDLV��SHULyGLFRV�H�SDSHO�GHVWLQDGR�j�VXD�LPSUHVVmR��R�SDWULP{QLR�H�D�UHQGD�RX�
VHUYLoRV�GD�8QLmR��GRV�(VWDGRV�H�GRV�0XQLFtSLRV��HQWUH�RXWUDV�KLSyWHVHV�
$�LVHQomR�WULEXWiULD�p�D�H[FOXVmR�GD�KLSyWHVH�WULEXWiULD�SRU�PHLR�GH�OHL��R�TXH�D�GLIHUH�GD�LPXQLGDGH�Mi�TXH�HVVD�VRPHQWH�
D�&RQVWLWXLomR�)HGHUDO�SRGH�SUHYHU�
$�QmR�LQFLGrQFLD�WULEXWiULD�VmR�WRGRV�RV�IDWRV�TXH�QmR�HVWmR�DEUDQJLGRV�SHOD�GH¿QLomR�OHJDO�GD�KLSyWHVH�GH�LQFLGrQFLD�
WULEXWiULD�
��
4XHVWmR��
5HVSRVWD� 
([HPSOR����SULQFtSLR�GD�DQWHULRULGDGH�
([HPSOR����SULQFtSLR�GD�DQWHULRULGDGH�QRQDJHVLPDO�
4XHVWmR��
5HVSRVWD� 
L��(OLVmR�¿VFDO��VH�SURFXUD�R�FDPLQKR�OtFLWR��RX�VHMD��UHGXomR�GD�FDUJD�WULEXWiULD�SRU�PHLR�GH�RSHUDo}HV�DGPLWLGDV�RX�QmR�
FRLELGDV�SHOD�OHL��VHQGR�D�FDUDFWHUtVWLFD�SULQFLSDO�D�FRQGXWD�RFRUUHU�DQWHV�GR�IDWR�JHUDGRU�
LL��1D�HYDVmR�¿VFDO�D�FRQGXWD�p�LOtFLWD�RX�IUDXGXOHQWD��R�FRQWULEXLQWH�UHDOL]D�RSHUDo}HV�FRQWUiULDV�j�OHL��TXH�VH�GmR�DSyV�
D�RFRUUrQFLD�GR�IDWR�JHUDGRU��SURFXUD�HVFRQGHU�D�UHDO�LQWHQomR�GDV�SDUWHV�FRQWUDWDQWHV��
4XHVWmR���
5HVSRVWD��&RQVXOWDU�SiJLQDV�����H�����GR�/LYUR�7H[WR�����

Outros materiais