<div id="pf1" class="pf w0 h0" data-page-no="1"><div class="pc pc1 w0 h0"><img class="bi x0 y0 w1 h1" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bg1.png"><div class="t m0 x1 h2 y1 ff1 fs0 fc0 sc0 ls0 ws0">Livro Eletrônico</div><div class="t m0 x2 h2 y2 ff1 fs0 fc0 sc0 ls0 ws0">Aula 00</div><div class="t m0 x3 h3 y3 ff1 fs1 fc1 sc0 ls0 ws0">Legislação do ICMS Aplicável a Todos os Estados - Com videoaulas</div><div class="t m0 x3 h4 y4 ff2 fs2 fc1 sc0 ls0 ws0">Professores: Fernando Mauricio Correa, Gustavo Henrique de Moura, Oliver de Góes Corrêa</div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf2" class="pf w0 h0" data-page-no="2"><div class="pc pc2 w0 h0"><img class="bi x5 y6 w2 h5" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bg2.png"><div class="t m0 x6 h6 y7 ff3 fs3 fc2 sc0 ls0 ws1">Profs.<span class="_0 blank"></span><span class="fs4 ws0"> <span class="fs5 ls1"> </span><span class="fs3"> Fernand<span class="_0 blank"></span>o Mauric<span class="_0 blank"></span>io </span></span></div><div class="t m0 x7 h6 y8 ff3 fs3 fc2 sc0 ls0 ws0"> Gusta<span class="_0 blank"></span>vo Moura<span class="_0 blank"></span> </div><div class="t m0 x8 h7 y9 ff3 fs3 fc2 sc0 ls2 ws0"> <span class="ls0">Oliver<span class="_0 blank"></span> Gó<span class="ls3 ws2">es</span><span class="ff4 fs1"> <span class="_0 blank"></span> <span class="_0 blank"></span> <span class="ff5 ws3">www<span class="_0 blank"></span>.estrat<span class="_0 blank"></span>egiaco<span class="_0 blank"></span>ncur<span class="_0 blank"></span>sos.co<span class="_0 blank"></span>m.br<span class="ff4 ws0"> <span class="_0 blank"></span> Pá<span class="_0 blank"></span>gina <span class="_0 blank"></span>1 </span></span></span></span></div><div class="t m0 x9 h7 ya ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x7 h7 yb ff4 fs1 fc1 sc0 ls0 ws0"> </div><div class="c x5 yc w3 h8"><div class="t m0 xa h9 yd ff5 fs0 fc2 sc0 ls0 ws0">AULA <span class="_0 blank"></span>00<span class="fs1"> </span></div></div><div class="t m0 x9 h7 ye ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m1 x9 h7 yf ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m1 x9 h7 y10 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="c x5 y11 w4 ha"><div class="t m0 xb hb y12 ff4 fs6 fc2 sc0 ls0 ws4">Sumár<span class="_0 blank"></span>io<span class="fs1 ws0"> </span></div></div><div class="c xc y11 w5 ha"><div class="t m0 x6 hb y12 ff4 fs6 fc2 sc0 ls0 ws4">Pági<span class="_0 blank"></span>na<span class="fs1 ws0"> </span></div></div><div class="c x5 y13 w6 hc"><div class="t m0 xd h7 y14 ff6 fs1 fc2 sc0 ls0 ws0"> Apre<span class="_0 blank"></span>sentaç<span class="_0 blank"></span>ão </div></div><div class="c xc y13 w5 hc"><div class="t m0 xe h7 y14 ff6 fs1 fc2 sc0 ls4 ws5">02<span class="ls0 ws0"> </span></div></div><div class="c x5 y15 w6 hd"><div class="t m0 xd h7 y16 ff6 fs1 fc2 sc0 ls0 ws0"> Info<span class="_0 blank"></span>rmaçõe<span class="_0 blank"></span>s sobr<span class="_0 blank"></span>e o C<span class="_0 blank"></span>urso </div></div><div class="c xc y15 w5 hd"><div class="t m0 xe h7 y16 ff6 fs1 fc2 sc0 ls4 ws5">05<span class="ls0 ws0"> </span></div></div><div class="c x5 y17 w6 hc"><div class="t m0 xd h7 y14 ff6 fs1 fc2 sc0 ls0 ws0"> Intro<span class="_0 blank"></span>duçã<span class="_0 blank"></span>o da A<span class="_0 blank"></span>ula </div></div><div class="c xc y17 w5 hc"><div class="t m0 xe h7 y14 ff6 fs1 fc2 sc0 ls4 ws5">08<span class="ls0 ws0"> </span></div></div><div class="c x5 y18 w6 hc"><div class="t m0 xd h7 y14 ff6 fs1 fc2 sc0 ls0 ws0">1. I<span class="_0 blank"></span>CMS na <span class="_0 blank"></span>Const<span class="_0 blank"></span>ituição <span class="_0 blank"></span>Feder<span class="_0 blank"></span>al (<span class="_0 blank"></span>CF/88) </div></div><div class="c xc y18 w5 hc"><div class="t m0 xe h7 y14 ff6 fs1 fc2 sc0 ls4 ws5">08<span class="ls0 ws0"> </span></div></div><div class="c x5 y19 w6 hc"><div class="t m0 xd h7 y14 ff6 fs1 fc2 sc0 ls0 ws6">2<span class="ls5 ws0">. <span class="ls0">Pri<span class="_0 blank"></span>ncípio<span class="_0 blank"></span> Cons<span class="_0 blank"></span>titucio<span class="_0 blank"></span>nal da<span class="_0 blank"></span> Não-C<span class="_0 blank"></span>umulat<span class="_0 blank"></span>ividad<span class="_0 blank"></span>e </span></span></div></div><div class="c xc y19 w5 hc"><div class="t m0 xe h7 y14 ff6 fs1 fc2 sc0 ls4 ws5">23<span class="ls0 ws0"> </span></div></div><div class="c x5 y1a w6 he"><div class="t m0 xd h7 y1b ff6 fs1 fc2 sc0 ls0 ws0">3. I<span class="_0 blank"></span>senções<span class="_0 blank"></span> </div></div><div class="c xc y1a w5 he"><div class="t m0 xe h7 y1b ff6 fs1 fc2 sc0 ls4 ws5">26<span class="ls0 ws0"> </span></div></div><div class="c x5 y1c w6 hc"><div class="t m0 xd h7 y14 ff6 fs1 fc2 sc0 ls0 ws0">4. Pr<span class="_0 blank"></span>incíp<span class="_0 blank"></span>io da <span class="_0 blank"></span>Seletiv<span class="_0 blank"></span>idade </div></div><div class="c xc y1c w5 hc"><div class="t m0 xe h7 y14 ff6 fs1 fc2 sc0 ls4 ws5">34<span class="ls0 ws0"> </span></div></div><div class="c x5 y1d w6 hf"><div class="t m0 xd h7 y1e ff6 fs1 fc2 sc0 ls0 ws6">5<span class="ls5 ws0">. <span class="ls0">Res<span class="_0 blank"></span>oluções<span class="_0 blank"></span> do Se<span class="_0 blank"></span>nado <span class="_0 blank"></span><span class="ff7 ws6">\u2013<span class="ff6 ws0"> Esta<span class="_0 blank"></span>belec<span class="_0 blank"></span>imento <span class="_0 blank"></span>de </span></span></span></span></div><div class="t m0 xd h7 y1f ff6 fs1 fc2 sc0 ls0 ws0">Alíquo<span class="_0 blank"></span>ta Int<span class="_0 blank"></span>eres<span class="_0 blank"></span>tadual <span class="_0 blank"></span>e de <span class="_0 blank"></span>Alíquot<span class="_0 blank"></span>a Inte<span class="_0 blank"></span>rna M<span class="_0 blank"></span>áxima<span class="_0 blank"></span> e </div><div class="t m0 xd h7 y20 ff6 fs1 fc2 sc0 ls0 ws0">Mínima<span class="_0 blank"></span>. </div></div><div class="c xc y1d w5 hf"><div class="t m0 xe h7 y21 ff6 fs1 fc2 sc0 ls4 ws5">36<span class="ls0 ws0"> </span></div></div><div class="c x5 y22 w6 h10"><div class="t m0 xd h7 y21 ff6 fs1 fc2 sc0 ls0 ws0">6. Al<span class="_0 blank"></span>íquota<span class="_0 blank"></span>s In<span class="_0 blank"></span>ternas <span class="_0 blank"></span>NÃO in<span class="_0 blank"></span>ferio<span class="_0 blank"></span>res à<span class="ls4">s </span>a<span class="_0 blank"></span>líquo<span class="_0 blank"></span>tas </div><div class="t m0 xd h7 y23 ff6 fs1 fc2 sc0 ls0 ws0">Inter<span class="_0 blank"></span>estadua<span class="_0 blank"></span>is </div></div><div class="c xc y22 w5 h10"><div class="t m0 xe h7 y24 ff6 fs1 fc2 sc0 ls4 ws5">39<span class="ls0 ws0"> </span></div></div><div class="c x5 y25 w6 hc"><div class="t m0 xf h7 y14 ff6 fs1 fc2 sc0 ls0 ws0"> <span class="ls6"> </span>RESUM<span class="_0 blank"></span>O </div></div><div class="c xc y25 w5 hc"><div class="t m0 xe h7 y14 ff6 fs1 fc2 sc0 ls4 ws5">45<span class="ls0 ws0"> </span></div></div><div class="c x5 y26 w6 hc"><div class="t m0 xf h7 y14 ff6 fs1 fc2 sc0 ls6 ws0"> <span class="ls0">EXERCÍC<span class="_0 blank"></span>IOS <span class="_0 blank"></span>PROPOST<span class="_0 blank"></span>OS </span></div></div><div class="c xc y26 w5 hc"><div class="t m0 xe h7 y14 ff6 fs1 fc2 sc0 ls4 ws5">47<span class="ls0 ws0"> </span></div></div><div class="c x5 y27 w6 hc"><div class="t m0 xf h7 y14 ff6 fs1 fc2 sc0 ls6 ws0"> <span class="ls0"> EXER<span class="_0 blank"></span>CÍCIOS<span class="_0 blank"></span> COMENT<span class="_0 blank"></span>ADOS </span></div></div><div class="c xc y27 w5 hc"><div class="t m0 xe h7 y14 ff6 fs1 fc2 sc0 ls4 ws5">60<span class="ls0 ws0"> </span></div></div><div class="t m1 x9 h7 y28 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m1 x9 h7 y29 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf3" class="pf w0 h0" data-page-no="3"><div class="pc pc3 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x6 y2a w7 h11" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bg3.png"><div class="t m0 x10 h7 y2b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x10 h7 y2c ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_2 blank"> </span> <span class="_0 blank"></span> Legisl<span class="_0 blank"></span>ação <span class="_0 blank"></span>do ICMS<span class="_0 blank"></span> Apli<span class="_0 blank"></span>cável <span class="_0 blank"></span>a Todo<span class="_0 blank"></span>s os <span class="_0 blank"></span>Estad<span class="_0 blank"></span>os </div><div class="t m0 x10 hb y2d ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_3 blank"> </span><span class="fs6 ls7"> </span> <span class="_0 blank"></span> Aul<span class="_0 blank"></span>a 00 </div><div class="t m0 x7 h7 y2e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h7 y2f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h6 y30 ff3 fs3 fc2 sc0 ls0 ws1">Profs.<span class="_0 blank"></span><span class="fs4 ws0"> <span class="fs5 ls1"> </span><span class="fs3"> Fernand<span class="_0 blank"></span>o Mauric<span class="_0 blank"></span>io </span></span></div><div class="t m0 x7 h6 y31 ff3 fs3 fc2 sc0 ls0 ws0"> Gusta<span class="_0 blank"></span>vo Moura<span class="_0 blank"></span> </div><div class="t m0 x8 h7 y32 ff3 fs3 fc2 sc0 ls2 ws0"> <span class="ls0">Oliver<span class="_0 blank"></span> Gó<span class="ls3 ws2">es</span><span class="ff4 fs1"> <span class="_0 blank"></span> <span class="_0 blank"></span> <span class="ff5 ws3">www<span class="_0 blank"></span>.estrat<span class="_0 blank"></span>egiaco<span class="_0 blank"></span>ncur<span class="_0 blank"></span>sos.co<span class="_0 blank"></span>m.br<span class="ff4 ws0"> <span class="_0 blank"></span> Pá<span class="_0 blank"></span>gina <span class="_0 blank"></span>2 </span></span></span></span></div><div class="t m0 x9 h7 y33 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="c x7 y34 w8 h12"><div class="t m0 xb h9 y35 ff5 fs0 fc2 sc0 ls0 ws7">APRES<span class="_0 blank"></span>ENTAÇ<span class="_0 blank"></span>ÃO<span class="fs1 ws0"> </span></div></div><div class="t m0 x9 h7 y36 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y37 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y38 ff4 fs1 fc2 sc0 ls0 ws0">Olá <span class="_0 blank"></span>pessoal<span class="_0 blank"></span>! </div><div class="t m0 x9 h7 y39 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y3a ff4 fs1 fc2 sc0 ls0 ws0">Esta<span class="_0 blank"></span>mos <span class="_4 blank"> </span>inici<span class="_0 blank"></span>ando <span class="_4 blank"> </span>o <span class="_4 blank"> </span>noss<span class="_0 blank"></span>o <span class="_4 blank"> </span>curso<span class="_0 blank"></span> <span class="_4 blank"> </span>de <span class="_4 blank"> </span>Legisla<span class="_0 blank"></span>ção <span class="_4 blank"> </span>de <span class="_4 blank"> </span>ICMS <span class="_4 blank"> </span>A<span class="_0 blank"></span>plicáv<span class="_0 blank"></span>el <span class="_4 blank"> </span>a </div><div class="t m0 x11 h7 y3b ff4 fs1 fc2 sc0 ls0 ws0">Todos<span class="_0 blank"></span> <span class="_5 blank"> </span>os <span class="_5 blank"> </span>Es<span class="_0 blank"></span>tados. <span class="_5 blank"> </span> <span class="_6 blank"> </span>Este <span class="_6 blank"> </span>curso <span class="_6 blank"> </span>já <span class="_5 blank"> </span>está <span class="_6 blank"> </span>atualiza<span class="_0 blank"></span>do <span class="_6 blank"> </span>pelas <span class="_6 blank"> </span>alteraçõ<span class="_0 blank"></span>es <span class="_6 blank"> </span>da <span class="_5 blank"> </span>EC </div><div class="t m0 x11 h7 y3c ff4 fs1 fc2 sc0 ls0 ws0">87/2<span class="_0 blank"></span>015 <span class="_7 blank"> </span>e <span class="_7 blank"> </span>pela <span class="_7 blank"> </span>deci<span class="_0 blank"></span>são <span class="_7 blank"> </span>do <span class="_7 blank"> </span>ST<span class="_0 blank"></span>F, <span class="_7 blank"> </span>de <span class="_7 blank"> </span>outub<span class="_0 blank"></span>ro <span class="_7 blank"> </span>de <span class="_7 blank"> </span>2016<span class="_0 blank"></span>, <span class="_7 blank"> </span>ref<span class="_0 blank"></span>erente<span class="_0 blank"></span> <span class="_7 blank"> </span>à </div><div class="t m0 x11 h7 y3d ff4 fs1 fc2 sc0 ls0 ws0">resti<span class="_0 blank"></span>tuição<span class="_0 blank"></span> <span class="_8 blank"> </span>do <span class="_8 blank"> </span>ICMS <span class="_8 blank"> </span>c<span class="_0 blank"></span>obrad<span class="_0 blank"></span>o <span class="_8 blank"> </span>a <span class="_8 blank"> </span>maio<span class="_0 blank"></span>r <span class="_8 blank"> </span>no <span class="_8 blank"> </span>re<span class="_0 blank"></span>gime <span class="_8 blank"> </span>de <span class="_8 blank"> </span>Sub<span class="_0 blank"></span>sti<span class="_0 blank"></span>tuição </div><div class="t m0 x11 h7 y3e ff4 fs1 fc2 sc0 ls0 ws0">Tribu<span class="_0 blank"></span>tária. </div><div class="t m0 x9 h7 y3f ff4 fs1 fc2 sc0 ls0 ws0">Neste<span class="_0 blank"></span> <span class="_9 blank"> </span>nosso <span class="_9 blank"> </span>c<span class="_0 blank"></span>urso <span class="_9 blank"> </span>voc<span class="_0 blank"></span>ê <span class="_9 blank"> </span>verá <span class="_9 blank"> </span>TU<span class="_0 blank"></span>DO <span class="_9 blank"> </span>o <span class="_9 blank"> </span>que<span class="_0 blank"></span> <span class="_9 blank"> </span>for <span class="_9 blank"> </span>im<span class="_0 blank"></span>portan<span class="_0 blank"></span>te <span class="_9 blank"> </span>par<span class="_0 blank"></span>a <span class="_9 blank"> </span>a </div><div class="t m0 x11 h7 y40 ff4 fs1 fc2 sc0 ls0 ws0">prova<span class="_0 blank"></span> <span class="_a blank"> </span>de <span class="_a blank"> </span>Legi<span class="_0 blank"></span>slação<span class="_0 blank"></span> <span class="_a blank"> </span>Tributá<span class="_0 blank"></span>ria <span class="_9 blank"> </span>Estadual<span class="_0 blank"></span>, <span class="_a blank"> </span>aquilo<span class="_0 blank"></span> <span class="_a blank"> </span>que <span class="_9 blank"> </span>cai <span class="_a blank"> </span>em <span class="_a blank"> </span>TODO<span class="_0 blank"></span>S <span class="_a blank"> </span>os </div><div class="t m0 x11 h7 y41 ff4 fs1 fc2 sc0 ls0 ws0">conc<span class="_0 blank"></span>ursos <span class="_b blank"> </span>para <span class="_b blank"> </span>Fisc<span class="_0 blank"></span>os <span class="_b blank"> </span>Estaduai<span class="_0 blank"></span>s. <span class="_b blank"> </span>Abordaremo<span class="_0 blank"></span>s <span class="_b blank"> </span>todos <span class="_b blank"> </span>os <span class="_b blank"> </span>pont<span class="_0 blank"></span>os </div><div class="t m0 x11 h7 y42 ff4 fs1 fc2 sc0 ls0 ws0">impor<span class="_0 blank"></span>tantes<span class="_0 blank"></span> <span class="_c blank"> </span>do <span class="_c blank"> </span>ICMS de <span class="_c blank"> </span>forma<span class="_0 blank"></span> <span class="_c blank"> </span>a <span class="_c blank"> </span>você chegar no <span class="_c blank"> </span>dia da prova <span class="_c blank"> </span>muito bem </div><div class="t m0 x11 h7 y43 ff4 fs1 fc2 sc0 ls0 ws0">prepa<span class="_0 blank"></span>rado <span class="_d blank"> </span>e <span class="_d blank"> </span>confiante <span class="_d blank"> </span>para <span class="_d blank"> </span>não <span class="_d blank"> </span>ser <span class="_d blank"> </span>pego <span class="_d blank"> </span>de <span class="_7 blank"> </span>s<span class="_0 blank"></span>urpr<span class="_0 blank"></span>esa. <span class="_d blank"> </span>Não <span class="_d blank"> </span>haverá<span class="_0 blank"></span> </div><div class="t m0 x11 h7 y44 ff4 fs1 fc2 sc0 ls0 ws0">assun<span class="_0 blank"></span>to <span class="_6 blank"> </span>que <span class="_6 blank"> </span>você <span class="_6 blank"> </span>não <span class="_6 blank"> </span>terá <span class="_6 blank"> </span>visto <span class="_6 blank"> </span>adequadam<span class="_0 blank"></span>ente <span class="_6 blank"> </span>e <span class="_6 blank"> </span>trein<span class="_0 blank"></span>ado <span class="_6 blank"> </span>com <span class="_6 blank"> </span>m<span class="_c blank"> </span>uito<span class="_0 blank"></span><span class="ls8">s </span></div><div class="t m0 x11 h7 y45 ff4 fs1 fc2 sc0 ls0 ws0">exercí<span class="_0 blank"></span>cios!<span class="_0 blank"></span> </div><div class="t m0 x9 h7 y46 ff4 fs1 fc2 sc0 ls0 ws0">Antes<span class="_0 blank"></span> <span class="_9 blank"> </span>de <span class="_e blank"> </span>entra<span class="_0 blank"></span>rmos <span class="_e blank"> </span>propriam<span class="_0 blank"></span>ente <span class="_e blank"> </span>no <span class="_e blank"> </span>curso, <span class="_e blank"> </span>gostarí<span class="_0 blank"></span>amos<span class="_0 blank"></span> <span class="_e blank"> </span>de <span class="_9 blank"> </span>falar<span class="_0 blank"></span> </div><div class="t m0 x11 h7 y47 ff4 fs1 fc2 sc0 ls0 ws0">um <span class="_e blank"> </span>po<span class="_0 blank"></span>uquin<span class="_0 blank"></span>ho <span class="_e blank"> </span>so<span class="_0 blank"></span>bre <span class="_e blank"> </span>nó<span class="_0 blank"></span>s, <span class="_e blank"> </span>co<span class="_0 blank"></span>ntando<span class="_0 blank"></span> <span class="_e blank"> </span>um <span class="_f blank"> </span>pouco <span class="_f blank"> </span>de <span class="_f blank"> </span>nossa <span class="_f blank"> </span>his<span class="_0 blank"></span>tória. <span class="_f blank"> </span>Como </div><div class="t m0 x11 h7 y48 ff4 fs1 fc2 sc0 ls0 ws0">você <span class="_10 blank"> </span>já <span class="_10 blank"> </span>deve <span class="_10 blank"> </span>ter <span class="_11 blank"> </span>perce<span class="_0 blank"></span>bido, <span class="_10 blank"> </span>este <span class="_10 blank"> </span>curso <span class="_10 blank"> </span>está <span class="_10 blank"> </span>sendo <span class="_10 blank"> </span>escrito<span class="_0 blank"></span> <span class="_11 blank"> </span>por<span class="_0 blank"></span> <span class="_11 blank"> </span>3 </div><div class="t m0 x11 h7 y49 ff4 fs1 fc2 sc0 ls0 ws0">profe<span class="_0 blank"></span>ssore<span class="_0 blank"></span>s, <span class="_6 blank"> </span>o <span class="_5 blank"> </span>Prof. <span class="_5 blank"> </span>Fernando<span class="_0 blank"></span> <span class="_5 blank"> </span>Maurici<span class="_0 blank"></span>o, <span class="_5 blank"> </span>o <span class="_6 blank"> </span>Prof. <span class="_5 blank"> </span>Gustavo<span class="_0 blank"></span> <span class="_5 blank"> </span>Moura <span class="_6 blank"> </span>e <span class="_5 blank"> </span>o <span class="_5 blank"> </span>Prof. </div><div class="t m0 x11 h7 y4a ff4 fs1 fc2 sc0 ls0 ws0">Oliv<span class="_0 blank"></span>er Góes<span class="_0 blank"></span>. </div><div class="t m0 x9 h7 y4b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y4c ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf4" class="pf w0 h0" data-page-no="4"><div class="pc pc4 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x6 y2a w7 h11" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bg4.png"><div class="t m0 x10 h7 y2b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x10 h7 y2c ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_2 blank"> </span> <span class="_0 blank"></span> Legisl<span class="_0 blank"></span>ação <span class="_0 blank"></span>do ICMS<span class="_0 blank"></span> Apli<span class="_0 blank"></span>cável <span class="_0 blank"></span>a Todo<span class="_0 blank"></span>s os <span class="_0 blank"></span>Estad<span class="_0 blank"></span>os </div><div class="t m0 x10 hb y2d ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_3 blank"> </span><span class="fs6 ls7"> </span> <span class="_0 blank"></span> Aul<span class="_0 blank"></span>a 00 </div><div class="t m0 x7 h7 y2e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h7 y2f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h6 y30 ff3 fs3 fc2 sc0 ls0 ws1">Profs.<span class="_0 blank"></span><span class="fs4 ws0"> <span class="fs5 ls1"> </span><span class="fs3"> Fernand<span class="_0 blank"></span>o Mauric<span class="_0 blank"></span>io </span></span></div><div class="t m0 x7 h6 y31 ff3 fs3 fc2 sc0 ls0 ws0"> Gusta<span class="_0 blank"></span>vo Moura<span class="_0 blank"></span> </div><div class="t m0 x8 h7 y32 ff3 fs3 fc2 sc0 ls2 ws0"> <span class="ls0">Oliver<span class="_0 blank"></span> Gó<span class="ls3 ws2">es</span><span class="ff4 fs1"> <span class="_0 blank"></span> <span class="_0 blank"></span> <span class="ff5 ws3">www<span class="_0 blank"></span>.estrat<span class="_0 blank"></span>egiaco<span class="_0 blank"></span>ncur<span class="_0 blank"></span>sos.co<span class="_0 blank"></span>m.br<span class="ff4 ws0"> <span class="_0 blank"></span> Pá<span class="_0 blank"></span>gina <span class="_0 blank"></span>3 </span></span></span></span></div><div class="t m0 x9 h7 y33 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y4d ff5 fs1 fc3 sc0 ls0 ws0">Prof<span class="_0 blank"></span>essor <span class="_c blank"> </span>Fernando<span class="_0 blank"></span> <span class="_4 blank"> </span>Maurici<span class="_0 blank"></span>o:<span class="ff4 ls9"> <span class="fc2 ls0">Olá <span class="_c blank"> </span>pessoal, <span class="_c blank"> </span>sou <span class="_4 blank"> </span>o <span class="_c blank"> </span>Prof. <span class="_4 blank"> </span>Fernan<span class="_0 blank"></span>do </span></span></div><div class="t m0 x11 h7 y4e ff4 fs1 fc2 sc0 ls0 ws0">Mauric<span class="_0 blank"></span>io, <span class="_f blank"> </span>Fisc<span class="_0 blank"></span>al <span class="_f blank"> </span>do <span class="_f blank"> </span>ICMS-<span class="_0 blank"></span>SP <span class="_f blank"> </span>aprov<span class="_0 blank"></span>ado <span class="_f blank"> </span>no <span class="_f blank"> </span>concu<span class="_0 blank"></span>rso <span class="_f blank"> </span>de <span class="_f blank"> </span>2<span class="_0 blank"></span>009, <span class="_f blank"> </span>e <span class="_f blank"> </span>trab<span class="_0 blank"></span>alho </div><div class="t m0 x11 h7 y4f ff4 fs1 fc2 sc0 ls0 ws0">na <span class="_12 blank"> </span>Fiscal<span class="_0 blank"></span>ização <span class="_12 blank"> </span>Dir<span class="_0 blank"></span>eta <span class="_12 blank"> </span>de <span class="_12 blank"> </span>Tributo<span class="_0 blank"></span>s <span class="_12 blank"> </span>na <span class="_13 blank"> </span>Dele<span class="_0 blank"></span>gacia <span class="_12 blank"> </span>Tribu<span class="_0 blank"></span>tária <span class="_12 blank"> </span>de<span class="_0 blank"></span> </div><div class="t m0 x11 h7 y50 ff4 fs1 fc2 sc0 ls0 ws0">Soroc<span class="_0 blank"></span>aba/SP.<span class="_0 blank"></span> <span class="_4 blank"> </span>Sou <span class="_4 blank"> </span>Coach <span class="_4 blank"> </span>do <span class="_4 blank"> </span>Estratégi<span class="_0 blank"></span>a <span class="_6 blank"> </span>Co<span class="_0 blank"></span>ncurso<span class="_0 blank"></span>s <span class="_4 blank"> </span>e <span class="_6 blank"> </span>p<span class="ls6 ws8">ro</span>fe<span class="_0 blank"></span>ssor <span class="_4 blank"> </span>em <span class="_4 blank"> </span>Cursos </div><div class="t m0 x11 h7 y51 ff4 fs1 fc2 sc0 ls0 ws6">prepa<span class="_0 blank"></span>r<span class="ls4 ws5">at<span class="lsc ws9">ór</span></span><span class="ws0">ios <span class="_6 blank"> </span>para <span class="_f blank"> </span>co<span class="_0 blank"></span>ncurs<span class="_0 blank"></span>o <span class="_5 blank"> </span>em <span class="_f blank"> </span>Sã<span class="_0 blank"></span>o <span class="_5 blank"> </span>Paulo, <span class="_5 blank"> </span>além <span class="_5 blank"> </span>de <span class="_5 blank"> </span>ministrar<span class="_0 blank"></span> <span class="_5 blank"> </span>Aulas <span class="_5 blank"> </span>em </span></div><div class="t m0 x11 h7 y52 ff4 fs1 fc2 sc0 ls0 ws0">Curso<span class="_0 blank"></span>s <span class="_14 blank"> </span>onlin<span class="_0 blank"></span>e, <span class="_14 blank"> </span>nas <span class="_14 blank"> </span>mat<span class="_0 blank"></span>érias <span class="_14 blank"> </span>de <span class="_14 blank"> </span>Le<span class="_0 blank"></span>gislaç<span class="_0 blank"></span>ão <span class="_14 blank"> </span>Tribut<span class="_0 blank"></span>ária<span class="_0 blank"></span> <span class="_14 blank"> </span>Estadua<span class="_0 blank"></span>l <span class="_14 blank"> </span>(ICMS<span class="_0 blank"></span>, </div><div class="t m0 x11 h7 y53 ff4 fs1 fc2 sc0 ls0 ws0">IPVA<span class="_0 blank"></span>, ITCMD <span class="_0 blank"></span>e PA<span class="_0 blank"></span>T). </div><div class="t m0 x9 h7 y54 ff5 fs1 fc3 sc0 ls0 ws0">Prof<span class="_0 blank"></span>essor Gustavo Moura:<span class="ff4 lsa"> <span class="fc2 ls0">Ol<span class="_0 blank"></span>á pessoal, sou o Prof. Gustavo </span></span></div><div class="t m0 x11 h7 y55 ff4 fs1 fc2 sc0 ls0 ws0">Moura<span class="_0 blank"></span>, Fiscal<span class="_0 blank"></span> do ICMS-SP aprov<span class="_0 blank"></span>ado no co<span class="_0 blank"></span>ncurso de 20<span class="_0 blank"></span>13, tr<span class="_0 blank"></span>abalha<span class="_0 blank"></span>ndo na </div><div class="t m0 x11 h7 y56 ff4 fs1 fc2 sc0 ls0 ws0">Fisc<span class="_0 blank"></span>alizaçã<span class="_0 blank"></span>o <span class="_f blank"> </span>Direta <span class="_5 blank"> </span>de <span class="_f blank"> </span>Tributos <span class="_5 blank"> </span>na <span class="_e blank"> </span>Dele<span class="_0 blank"></span>gacia <span class="_f blank"> </span>Tri<span class="_0 blank"></span>butár<span class="_0 blank"></span>ia <span class="_f blank"> </span>de <span class="_f blank"> </span>Soroc<span class="_0 blank"></span>aba/S<span class="_0 blank"></span>P<span class="ls5">. </span></div><div class="t m0 x11 h7 y57 ff4 fs1 fc2 sc0 ls0 ws0">Antes<span class="_0 blank"></span> do <span class="_14 blank"> </span>Fisco Pa<span class="_0 blank"></span>ulist<span class="_0 blank"></span>a fui<span class="_0 blank"></span> ap<span class="_0 blank"></span>rovado<span class="_0 blank"></span> nos <span class="_14 blank"> </span>concursos<span class="_0 blank"></span> par<span class="_0 blank"></span>a <span class="_15 blank"> </span>Audito<span class="_0 blank"></span>r do </div><div class="t m0 x11 h7 y58 ff4 fs1 fc2 sc0 ls0 ws0">Tribu<span class="_0 blank"></span>nal <span class="_16 blank"> </span>de <span class="_16 blank"> </span>Contas<span class="_0 blank"></span> <span class="_16 blank"> </span>do <span class="_16 blank"> </span>Municí<span class="_0 blank"></span>pio <span class="_16 blank"> </span>do <span class="_16 blank"> </span><span class="lsd wsa">RJ</span> <span class="_16 blank"> </span>e <span class="_16 blank"> </span>Auditor <span class="_16 blank"> </span>Fiscal <span class="_16 blank"> </span>Tri<span class="_0 blank"></span>butári<span class="_0 blank"></span>o <span class="_16 blank"> </span>do </div><div class="t m0 x11 h7 y59 ff4 fs1 fc2 sc0 lse wsb">Mun<span class="ls0 ws0">icíp<span class="_0 blank"></span>io <span class="_16 blank"> </span>de <span class="_16 blank"> </span>SP,<span class="_0 blank"></span> <span class="_16 blank"> </span>vulgo<span class="_0 blank"></span> <span class="_16 blank"> </span>ISS-<span class="ls5">SP. <span class="_16 blank"> </span></span>Te <span class="_16 blank"> </span>co<span class="_0 blank"></span>nvido <span class="_16 blank"> </span>a<span class="_0 blank"></span> <span class="_16 blank"> </span>curtir <span class="_16 blank"> </span>m<span class="_0 blank"></span>inha <span class="_17 blank"> </span>página <span class="_17 blank"> </span>no </span></div><div class="t m0 x11 h7 y5a ff4 fs1 fc2 sc0 ls0 ws0">face<span class="_0 blank"></span>book <span class="_18 blank"> </span>(https<span class="_0 blank"></span>://www.<span class="_0 blank"></span>faceb<span class="_0 blank"></span>ook.c<span class="_0 blank"></span>om/pro<span class="_0 blank"></span>fesso<span class="_0 blank"></span>rgusta<span class="_0 blank"></span>vomou<span class="_0 blank"></span>ra) </div><div class="t m0 x11 h7 y5b ff4 fs1 fc2 sc0 ls0 ws0">total<span class="_0 blank"></span>mente foca<span class="_0 blank"></span>da em <span class="_c blank"> </span>ICMS<span class="_0 blank"></span> para concursos<span class="_0 blank"></span> fiscais! Est<span class="_0 blank"></span>amos juntos<span class="_0 blank"></span> nessa </div><div class="t m0 x11 h7 y5c ff4 fs1 fc2 sc0 ls0 ws0">rumo <span class="_0 blank"></span>à tua<span class="_0 blank"></span> aprova<span class="_0 blank"></span>ção<span class="_0 blank"></span><span class="ls5">! <span class="ls0"> </span></span></div><div class="t m0 x9 h7 y5d ff5 fs1 fc3 sc0 lse wsc">Pr<span class="ls0 ws0">ofe<span class="_0 blank"></span>ssor <span class="_6 blank"> </span>Oli<span class="_0 blank"></span>ver <span class="_6 blank"> </span>Góes:<span class="_0 blank"></span><span class="ff4 lsb"> <span class="fc2 ls0">Olá <span class="_6 blank"> </span>Pes<span class="_0 blank"></span>soal, <span class="_4 blank"> </span>sou <span class="_6 blank"> </span>Prof. <span class="_6 blank"> </span>Oli<span class="_0 blank"></span>ver <span class="_6 blank"> </span>Góe<span class="_0 blank"></span>s, <span class="_6 blank"> </span>Fisc<span class="_0 blank"></span>al </span></span></span></div><div class="t m0 x11 h7 y5e ff4 fs1 fc2 sc0 ls0 ws0">do <span class="_6 blank"> </span>ICMS-SP <span class="_6 blank"> </span>apr<span class="_0 blank"></span>ovado<span class="_0 blank"></span> <span class="_6 blank"> </span>no <span class="_6 blank"> </span>concurso<span class="_0 blank"></span> <span class="_6 blank"> </span>de <span class="_5 blank"> </span>2013<span class="_0 blank"></span>. <span class="_6 blank"> </span>Atualmen<span class="_0 blank"></span>te <span class="_6 blank"> </span>trab<span class="_0 blank"></span>alhando<span class="_0 blank"></span> <span class="_6 blank"> </span>na </div><div class="t m0 x11 h7 y5f ff4 fs1 fc2 sc0 ls0 ws0">Fisc<span class="_0 blank"></span>alizaçã<span class="_0 blank"></span>o <span class="_10 blank"> </span>Di<span class="_0 blank"></span>reta <span class="_7 blank"> </span>de <span class="_10 blank"> </span>Tri<span class="_0 blank"></span>butos <span class="_7 blank"> </span>na <span class="_10 blank"> </span>Dele<span class="_0 blank"></span>gacia <span class="_7 blank"> </span>Regional <span class="_19 blank"> </span>Tribut<span class="_0 blank"></span>ária <span class="_7 blank"> </span>de </div><div class="t m0 x11 h7 y60 ff4 fs1 fc2 sc0 ls0 ws0">Soroc<span class="_0 blank"></span>aba/SP.<span class="_0 blank"></span> Ta<span class="_0 blank"></span>mbém a<span class="_0 blank"></span>prova<span class="_0 blank"></span>do <span class="_15 blank"> </span>no co<span class="_0 blank"></span>ncurs<span class="_0 blank"></span>o de <span class="_14 blank"> </span>Analista<span class="_0 blank"></span> da <span class="_14 blank"> </span>R<span class="_c blank"> </span>eceit<span class="_0 blank"></span>a </div><div class="t m0 x11 h7 y61 ff4 fs1 fc2 sc0 ls0 ws0">Feder<span class="_0 blank"></span>al <span class="_14 blank"> </span>do ano <span class="_14 blank"> </span>de 2013<span class="_0 blank"></span>. Vo<span class="_0 blank"></span>u mi<span class="_0 blank"></span>nistr<span class="_0 blank"></span>ar, <span class="_14 blank"> </span>junto co<span class="_0 blank"></span>m o <span class="_14 blank"> </span>Ferna<span class="_0 blank"></span>ndo <span class="_15 blank"> </span>e o </div><div class="t m0 x11 h7 y62 ff4 fs1 fc2 sc0 ls0 ws0">Gusta<span class="_0 blank"></span>vo, <span class="_11 blank"> </span>este <span class="_11 blank"> </span>curso <span class="_11 blank"> </span>comple<span class="_0 blank"></span>to <span class="_11 blank"> </span>de <span class="_1a blank"> </span>Legisl<span class="_0 blank"></span>ação <span class="_11 blank"> </span>Esta<span class="_0 blank"></span>dual <span class="_11 blank"> </span>em <span class="_11 blank"> </span>PDF <span class="_11 blank"> </span>do </div><div class="t m0 x11 h7 y63 ff4 fs1 fc2 sc0 ls0 ws0">Estra<span class="_0 blank"></span>tégia <span class="_0 blank"></span>Concu<span class="_0 blank"></span>rsos. </div><div class="t m0 x9 h7 y64 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y65 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y66 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf5" class="pf w0 h0" data-page-no="5"><div class="pc pc5 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x6 y2a w7 h11" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bg5.png"><div class="t m0 x10 h7 y2b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x10 h7 y2c ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_2 blank"> </span> <span class="_0 blank"></span> Legisl<span class="_0 blank"></span>ação <span class="_0 blank"></span>do ICMS<span class="_0 blank"></span> Apli<span class="_0 blank"></span>cável <span class="_0 blank"></span>a Todo<span class="_0 blank"></span>s os <span class="_0 blank"></span>Estad<span class="_0 blank"></span>os </div><div class="t m0 x10 hb y2d ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_3 blank"> </span><span class="fs6 ls7"> </span> <span class="_0 blank"></span> Aul<span class="_0 blank"></span>a 00 </div><div class="t m0 x7 h7 y2e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h7 y2f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h6 y30 ff3 fs3 fc2 sc0 ls0 ws1">Profs.<span class="_0 blank"></span><span class="fs4 ws0"> <span class="fs5 ls1"> </span><span class="fs3"> Fernand<span class="_0 blank"></span>o Mauric<span class="_0 blank"></span>io </span></span></div><div class="t m0 x7 h6 y31 ff3 fs3 fc2 sc0 ls0 ws0"> Gusta<span class="_0 blank"></span>vo Moura<span class="_0 blank"></span> </div><div class="t m0 x8 h7 y32 ff3 fs3 fc2 sc0 ls2 ws0"> <span class="ls0">Oliver<span class="_0 blank"></span> Gó<span class="ls3 ws2">es</span><span class="ff4 fs1"> <span class="_0 blank"></span> <span class="_0 blank"></span> <span class="ff5 ws3">www<span class="_0 blank"></span>.estrat<span class="_0 blank"></span>egiaco<span class="_0 blank"></span>ncur<span class="_0 blank"></span>sos.co<span class="_0 blank"></span>m.br<span class="ff4 ws0"> <span class="_0 blank"></span> Pá<span class="_0 blank"></span>gina <span class="_0 blank"></span>4 </span></span></span></span></div><div class="t m0 x9 h7 y33 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y4d ff4 fs1 fc2 sc0 ls0 ws0">Uma <span class="_4 blank"> </span>coisa <span class="_4 blank"> </span>que <span class="_4 blank"> </span>vocês <span class="_4 blank"> </span>podem <span class="_4 blank"> </span>ter <span class="_4 blank"> </span>certeza <span class="_4 blank"> </span>é <span class="_6 blank"> </span>a <span class="_4 blank"> </span>de <span class="_4 blank"> </span>que <span class="_4 blank"> </span>não <span class="_4 blank"> </span>chegamos </div><div class="t m0 x11 h7 y4e ff4 fs1 fc2 sc0 ls0 ws0">aqui<span class="_0 blank"></span> <span class="_c blank"> </span>por acaso. Houve muito esforç<span class="_0 blank"></span>o e <span class="_c blank"> </span>dedicação da nossa part<span class="_0 blank"></span>e, horas e </div><div class="t m0 x11 h7 y4f ff4 fs1 fc2 sc0 ls0 ws0">hora<span class="_0 blank"></span>s <span class="_9 blank"> </span>de <span class="_e blank"> </span>estudo <span class="_e blank"> </span>diários, <span class="_e blank"> </span>finais <span class="_e blank"> </span>de <span class="_9 blank"> </span>semana<span class="_0 blank"></span>s <span class="_9 blank"> </span>per<span class="_0 blank"></span>didos <span class="_e blank"> </span>e <span class="_9 blank"> </span>tamb<span class="_0 blank"></span>ém <span class="_9 blank"> </span>al<span class="_0 blank"></span>guns </div><div class="t m0 x11 h7 y50 ff4 fs1 fc2 sc0 ls0 ws0">(vári<span class="_0 blank"></span>os) erros e vacil<span class="_0 blank"></span>os durante<span class="_0 blank"></span> a nossa prepar<span class="_0 blank"></span>ação. Mas supe<span class="_0 blank"></span>ramos<span class="_0 blank"></span> tudo </div><div class="t m0 x11 h7 y51 ff4 fs1 fc2 sc0 ls0 ws0">isso e <span class="_4 blank"> </span>agora <span class="_c blank"> </span>estamos aqui <span class="_4 blank"> </span>para <span class="_c blank"> </span>te <span class="_c blank"> </span>ajudar <span class="_c blank"> </span>na <span class="_c blank"> </span>sua <span class="_c blank"> </span>preparaçã<span class="_0 blank"></span>o, <span class="_c blank"> </span>de <span class="_c blank"> </span>maneira </div><div class="t m0 x11 h7 y52 ff4 fs1 fc2 sc0 ls0 ws0">a <span class="_f blank"> </span>te <span class="_e blank"> </span>orientar <span class="_f blank"> </span>da <span class="_e blank"> </span>melhor<span class="_0 blank"></span> <span class="_e blank"> </span>maneir<span class="_0 blank"></span>a <span class="_e blank"> </span>possí<span class="_0 blank"></span>vel, <span class="_f blank"> </span>passando <span class="_f blank"> </span>todos<span class="_0 blank"></span> <span class="_e blank"> </span>os <span class="_f blank"> </span>melhores </div><div class="t m0 x11 h7 y53 ff4 fs1 fc2 sc0 ls0 ws0">cami<span class="_0 blank"></span>nhos <span class="_c blank"> </span>e <span class="_4 blank"> </span>acertos <span class="_4 blank"> </span>que <span class="_c blank"> </span>tivemos,<span class="_0 blank"></span> <span class="_4 blank"> </span>e <span class="_4 blank"> </span>alerta<span class="_0 blank"></span>ndo <span class="_c blank"> </span>para <span class="_4 blank"> </span>os <span class="_c blank"> </span>erros <span class="_4 blank"> </span>mais <span class="_c blank"> </span>comuns </div><div class="t m0 x11 h7 y67 ff4 fs1 fc2 sc0 ls0 ws0">em <span class="_e blank"> </span>que <span class="_e blank"> </span>também <span class="_e blank"> </span>caímos, <span class="_e blank"> </span>para <span class="_9 blank"> </span>que<span class="_0 blank"></span> <span class="_9 blank"> </span>voc<span class="_0 blank"></span>ê <span class="_9 blank"> </span>não <span class="_e blank"> </span>caia <span class="_e blank"> </span>neles <span class="_e blank"> </span>e <span class="_e blank"> </span>tenha <span class="_9 blank"> </span>a <span class="_e blank"> </span>sua </div><div class="t m0 x11 h7 y68 ff4 fs1 fc2 sc0 ls0 ws0">aprov<span class="_0 blank"></span>ação o<span class="_0 blank"></span> mais b<span class="_0 blank"></span>reve <span class="_0 blank"></span>possív<span class="_0 blank"></span>el. </div><div class="t m0 x9 h7 y56 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y69 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y6a ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y6b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y6c ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y6d ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y6e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y6f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y70 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y71 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y72 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y73 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x12 h7 y74 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf6" class="pf w0 h0" data-page-no="6"><div class="pc pc6 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x6 y2a w7 h11" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bg6.png"><div class="t m0 x10 h7 y2b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x10 h7 y2c ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_2 blank"> </span> <span class="_0 blank"></span> Legisl<span class="_0 blank"></span>ação <span class="_0 blank"></span>do ICMS<span class="_0 blank"></span> Apli<span class="_0 blank"></span>cável <span class="_0 blank"></span>a Todo<span class="_0 blank"></span>s os <span class="_0 blank"></span>Estad<span class="_0 blank"></span>os </div><div class="t m0 x10 hb y2d ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_3 blank"> </span><span class="fs6 ls7"> </span> <span class="_0 blank"></span> Aul<span class="_0 blank"></span>a 00 </div><div class="t m0 x7 h7 y2e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h7 y2f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h6 y30 ff3 fs3 fc2 sc0 ls0 ws1">Profs.<span class="_0 blank"></span><span class="fs4 ws0"> <span class="fs5 ls1"> </span><span class="fs3"> Fernand<span class="_0 blank"></span>o Mauric<span class="_0 blank"></span>io </span></span></div><div class="t m0 x7 h6 y31 ff3 fs3 fc2 sc0 ls0 ws0"> Gusta<span class="_0 blank"></span>vo Moura<span class="_0 blank"></span> </div><div class="t m0 x8 h7 y32 ff3 fs3 fc2 sc0 ls2 ws0"> <span class="ls0">Oliver<span class="_0 blank"></span> Gó<span class="ls3 ws2">es</span><span class="ff4 fs1"> <span class="_0 blank"></span> <span class="_0 blank"></span> <span class="ff5 ws3">www<span class="_0 blank"></span>.estrat<span class="_0 blank"></span>egiaco<span class="_0 blank"></span>ncur<span class="_0 blank"></span>sos.co<span class="_0 blank"></span>m.br<span class="ff4 ws0"> <span class="_0 blank"></span> Pá<span class="_0 blank"></span>gina <span class="_0 blank"></span>5 </span></span></span></span></div><div class="t m0 x9 h7 y33 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="c x13 y75 w9 h13"><div class="t m0 x14 h9 y76 ff5 fs0 fc2 sc0 ls0 ws0">INFORM<span class="_0 blank"></span>AÇÕES SO<span class="_0 blank"></span>BRE O<span class="_0 blank"></span> CURSO<span class="_0 blank"></span><span class="fs1"> </span></div></div><div class="t m0 x9 h7 y77 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y78 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h14 y79 ff5 fs7 fc2 sc0 ls0 ws0">Cronogram<span class="_0 blank"></span>a das<span class="_0 blank"></span> aulas </div><div class="t m0 x9 h14 y7a ff5 fs7 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y7b ff4 fs1 fc2 sc0 lse wsb">No<span class="ls0 ws0">ssas<span class="_0 blank"></span> aulas<span class="_0 blank"></span> serão <span class="_0 blank"></span>disp<span class="_0 blank"></span>onibili<span class="_0 blank"></span>zadas<span class="_0 blank"></span> segundo<span class="_0 blank"></span> o c<span class="_0 blank"></span><span class="lsc ws9">ro<span class="ls0 ws0">nogr<span class="_0 blank"></span>ama ab<span class="_0 blank"></span>aixo: </span></span></span></div><div class="t m0 x9 h7 y7c ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x7 h7 y7d ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y7e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y7f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y80 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y81 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="c x15 y82 wa h15"><div class="t m0 x6 h16 y83 ff8 fs6 fc2 sc0 ls0 ws0">Aula </div></div><div class="c x16 y82 wb h15"><div class="t m0 x7 h16 y83 ff8 fs6 fc2 sc0 ls0 ws0">Conteúdo </div></div><div class="c x17 y82 wc h15"><div class="t m0 xd h16 y83 ff8 fs6 fc2 sc0 ls0 ws0">Data Lançamento </div></div><div class="c x15 y84 wa h17"><div class="t m0 x6 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Aula 0 </div></div><div class="c x16 y84 wd h17"><div class="t m0 xf h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">ICMS na Constituição Federal - Parte 01 </div></div><div class="c x17 y84 we h17"><div class="t m0 x18 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">30/07/2017 </div></div><div class="c x15 y86 wa h19"><div class="t m0 x6 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Aula 1 </div></div><div class="c x16 y86 wd h19"><div class="t m0 xf h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">ICMS na Constituição Federal - Parte 02 </div></div><div class="c x17 y86 we h19"><div class="t m0 x18 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">15/08/2017 </div></div><div class="c x15 y87 wa h17"><div class="t m0 x6 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Aula 2 </div></div><div class="c x16 y87 wd h17"><div class="t m0 xf h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Lei Complementar 24/75 - CONFAZ </div></div><div class="c x17 y87 we h17"><div class="t m0 x18 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">30/08/2017 </div></div><div class="c x15 y88 wa h1a"><div class="t m0 x6 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Aula 3 </div></div><div class="c x16 y88 wd h1a"><div class="t m0 xf h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Lei Complementar 87/96 (Lei Kandir) Parte 01 </div></div><div class="c x17 y88 we h1a"><div class="t m0 x18 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">15/09/2017 </div></div><div class="c x15 y89 wa h17"><div class="t m0 x6 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Aula 4 </div></div><div class="c x16 y89 wd h17"><div class="t m0 xf h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Lei Complementar 87/96 (Lei Kandir) Parte 02 </div></div><div class="c x17 y89 we h17"><div class="t m0 x18 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">30/09/2017 </div></div><div class="c x15 y8a wa h1a"><div class="t m0 x6 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Aula 5 </div></div><div class="c x16 y8a wd h1a"><div class="t m0 xf h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Lei Complementar 87/96 (Lei Kandir) Parte 03 </div></div><div class="c x17 y8a we h1a"><div class="t m0 x18 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">15/10/2017 </div></div><div class="c x15 y8b wa h17"><div class="t m0 x6 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Aula 6 </div></div><div class="c x16 y8b wd h17"><div class="t m0 xf h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Substituição Tributária </div></div><div class="c x17 y8b we h17"><div class="t m0 x18 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">30/10/2017 </div></div><div class="c x15 y8c wa h1a"><div class="t m0 x6 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Aula 7 </div></div><div class="c x16 y8c wd h1a"><div class="t m0 xf h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">Simples Nacional </div></div><div class="c x17 y8c we h1a"><div class="t m0 x18 h18 y85 ff9 fs1 fc2 sc0 ls0 ws0">15/11/2017 </div></div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf7" class="pf w0 h0" data-page-no="7"><div class="pc pc7 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x6 y2a w7 h11" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bg7.png"><div class="t m0 x10 h7 y2b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x10 h7 y2c ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_2 blank"> </span> <span class="_0 blank"></span> Legisl<span class="_0 blank"></span>ação <span class="_0 blank"></span>do ICMS<span class="_0 blank"></span> Apli<span class="_0 blank"></span>cável <span class="_0 blank"></span>a Todo<span class="_0 blank"></span>s os <span class="_0 blank"></span>Estad<span class="_0 blank"></span>os </div><div class="t m0 x10 hb y2d ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_3 blank"> </span><span class="fs6 ls7"> </span> <span class="_0 blank"></span> Aul<span class="_0 blank"></span>a 00 </div><div class="t m0 x7 h7 y2e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h7 y2f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h6 y30 ff3 fs3 fc2 sc0 ls0 ws1">Profs.<span class="_0 blank"></span><span class="fs4 ws0"> <span class="fs5 ls1"> </span><span class="fs3"> Fernand<span class="_0 blank"></span>o Mauric<span class="_0 blank"></span>io </span></span></div><div class="t m0 x7 h6 y31 ff3 fs3 fc2 sc0 ls0 ws0"> Gusta<span class="_0 blank"></span>vo Moura<span class="_0 blank"></span> </div><div class="t m0 x8 h7 y32 ff3 fs3 fc2 sc0 ls2 ws0"> <span class="ls0">Oliver<span class="_0 blank"></span> Gó<span class="ls3 ws2">es</span><span class="ff4 fs1"> <span class="_0 blank"></span> <span class="_0 blank"></span> <span class="ff5 ws3">www<span class="_0 blank"></span>.estrat<span class="_0 blank"></span>egiaco<span class="_0 blank"></span>ncur<span class="_0 blank"></span>sos.co<span class="_0 blank"></span>m.br<span class="ff4 ws0"> <span class="_0 blank"></span> Pá<span class="_0 blank"></span>gina <span class="_0 blank"></span>6 </span></span></span></span></div><div class="t m0 x9 h7 y33 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h14 y8d ff5 fs7 fc2 sc0 ls0 ws0">Como o c<span class="_0 blank"></span>urso f<span class="_0 blank"></span>oi des<span class="_0 blank"></span>envolv<span class="_0 blank"></span>ido: </div><div class="t m0 x9 h7 y8e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y8f ff4 fs1 fc2 sc0 ls0 ws0">Nosso<span class="_0 blank"></span> <span class="_7 blank"> </span>c<span class="_0 blank"></span>urso <span class="_d blank"> </span>foi <span class="_7 blank"> </span>cri<span class="_0 blank"></span>ado <span class="_d blank"> </span>pensado <span class="_1b blank"> </span>em <span class="_d blank"> </span>você, <span class="_1b blank"> </span>concur<span class="_0 blank"></span>seiro<span class="ls5 wsd">(a<span class="_0 blank"></span><span class="ls0 ws0">)! <span class="_1b blank"> </span>Isso </span></span></div><div class="t m0 x11 h7 y90 ff4 fs1 fc2 sc0 ls0 ws0">mesmo<span class="_0 blank"></span>, <span class="_11 blank"> </span>pensando<span class="_0 blank"></span> <span class="_11 blank"> </span>em <span class="_11 blank"> </span>você, <span class="_11 blank"> </span>pois <span class="_11 blank"> </span>como <span class="_11 blank"> </span>diss<span class="_0 blank"></span>emos <span class="_11 blank"> </span>nós <span class="_11 blank"> </span>també<span class="_0 blank"></span>m <span class="_11 blank"> </span>já </div><div class="t m0 x11 h7 y91 ff4 fs1 fc2 sc0 ls0 ws0">estive<span class="_0 blank"></span>mos <span class="_1c blank"> </span>senta<span class="_0 blank"></span>dos <span class="_1c blank"> </span>aí <span class="_1c blank"> </span>estudando<span class="_0 blank"></span> <span class="_1c blank"> </span>como <span class="_1c blank"> </span>você <span class="_1c blank"> </span>e <span class="_1c blank"> </span>te <span class="_b blank"> </span>ente<span class="_0 blank"></span>ndemo<span class="_0 blank"></span>s </div><div class="t m0 x11 h7 y92 ff4 fs1 fc2 sc0 ls0 ws0">perf<span class="_0 blank"></span>eitamen<span class="_0 blank"></span>te. <span class="_14 blank"> </span>Desta f<span class="_0 blank"></span>orma, <span class="_14 blank"> </span>montamos <span class="_14 blank"> </span>um cu<span class="_0 blank"></span>rso <span class="_14 blank"> </span>baseado <span class="_14 blank"> </span>em com<span class="_0 blank"></span>o </div><div class="t m0 x11 h7 y93 ff4 fs1 fc2 sc0 ls0 ws0">gosta<span class="_0 blank"></span>ríamo<span class="_0 blank"></span>s <span class="_17 blank"> </span>que <span class="_a blank"> </span>o <span class="_17 blank"> </span>curso <span class="_17 blank"> </span>foss<span class="_0 blank"></span>e <span class="_17 blank"> </span>desenv<span class="_0 blank"></span>olvido<span class="_0 blank"></span>, <span class="_17 blank"> </span>com <span class="_a blank"> </span>MUITOS <span class="_a blank"> </span>e <span class="_17 blank"> </span>MUITOS </div><div class="t m0 x11 h7 y94 ff4 fs1 fc2 sc0 ls0 ws0">exercí<span class="_0 blank"></span>cios <span class="_f blank"> </span>resol<span class="_0 blank"></span>vidos <span class="_f blank"> </span>e <span class="_f blank"> </span>comentado<span class="_0 blank"></span>s, <span class="_f blank"> </span>com <span class="_f blank"> </span>vários <span class="_f blank"> </span>CASOS <span class="_f blank"> </span>PRÁTICOS<span class="_0 blank"></span> <span class="_f blank"> </span>para </div><div class="t m0 x11 h7 y95 ff4 fs1 fc2 sc0 ls0 ws0">facili<span class="_0 blank"></span>tar <span class="_6 blank"> </span>seu <span class="_6 blank"> </span>ent<span class="_0 blank"></span>endime<span class="_0 blank"></span>nto, <span class="_6 blank"> </span>uma <span class="_6 blank"> </span>boa <span class="_6 blank"> </span>dose <span class="_6 blank"> </span>de <span class="_6 blank"> </span>LEGI<span class="_0 blank"></span>SLAÇÃ<span class="_0 blank"></span>O <span class="_6 blank"> </span>para <span class="_6 blank"> </span>você<span class="_0 blank"></span> <span class="_6 blank"> </span>ler </div><div class="t m0 x11 h7 y96 ff4 fs1 fc2 sc0 ls0 ws0">(as <span class="_1d blank"> </span>bancas <span class="_1d blank"> </span>adora<span class="_0 blank"></span>m <span class="_1d blank"> </span>cobrar <span class="_1d blank"> </span>algumas <span class="_1d blank"> </span>liter<span class="_0 blank"></span>alida<span class="_0 blank"></span>des), <span class="_1d blank"> </span>além <span class="_1d blank"> </span>de </div><div class="t m0 x11 h7 y97 ff4 fs1 fc2 sc0 ls0 ws0">JURI<span class="_0 blank"></span>SPRUDÊNCI<span class="_0 blank"></span>A <span class="_e blank"> </span>(Decisões<span class="_0 blank"></span> <span class="_9 blank"> </span>do <span class="_e blank"> </span>STF, <span class="_9 blank"> </span>STJ<span class="_0 blank"></span>, <span class="_e blank"> </span>etc<span class="lsf">) <span class="_9 blank"> </span></span>e, <span class="_e blank"> </span>sempre <span class="_e blank"> </span>que <span class="_9 blank"> </span>pos<span class="_0 blank"></span>sível, </div><div class="t m0 x11 h7 y98 ff4 fs1 fc2 sc0 ls0 ws0">ESQUE<span class="_0 blank"></span>MAS <span class="_12 blank"> </span>e <span class="_1e blank"> </span>ILUST<span class="_0 blank"></span>RAÇÕE<span class="_0 blank"></span>S <span class="_13 blank"> </span>para <span class="_13 blank"> </span>facili<span class="_0 blank"></span>tar <span class="_13 blank"> </span>seu <span class="_13 blank"> </span>entendim<span class="_0 blank"></span>ento <span class="_12 blank"> </span>e </div><div class="t m0 x11 h7 y99 ff4 fs1 fc2 sc0 ls0 ws0">memori<span class="_0 blank"></span>zaçã<span class="_0 blank"></span>o da <span class="_0 blank"></span>matéri<span class="_0 blank"></span>a. </div><div class="t m0 x9 h7 y9a ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y9b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y9c ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y9d ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y9e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y9f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 ya0 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 ya1 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 ya2 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 ya3 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf8" class="pf w0 h0" data-page-no="8"><div class="pc pc8 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x6 y2a w7 h11" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bg8.png"><div class="t m0 x10 h7 y2b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x10 h7 y2c ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_2 blank"> </span> <span class="_0 blank"></span> Legisl<span class="_0 blank"></span>ação <span class="_0 blank"></span>do ICMS<span class="_0 blank"></span> Apli<span class="_0 blank"></span>cável <span class="_0 blank"></span>a Todo<span class="_0 blank"></span>s os <span class="_0 blank"></span>Estad<span class="_0 blank"></span>os </div><div class="t m0 x10 hb y2d ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_3 blank"> </span><span class="fs6 ls7"> </span> <span class="_0 blank"></span> Aul<span class="_0 blank"></span>a 00 </div><div class="t m0 x7 h7 y2e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h7 y2f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h6 y30 ff3 fs3 fc2 sc0 ls0 ws1">Profs.<span class="_0 blank"></span><span class="fs4 ws0"> <span class="fs5 ls1"> </span><span class="fs3"> Fernand<span class="_0 blank"></span>o Mauric<span class="_0 blank"></span>io </span></span></div><div class="t m0 x7 h6 y31 ff3 fs3 fc2 sc0 ls0 ws0"> Gusta<span class="_0 blank"></span>vo Moura<span class="_0 blank"></span> </div><div class="t m0 x8 h7 y32 ff3 fs3 fc2 sc0 ls2 ws0"> <span class="ls0">Oliver<span class="_0 blank"></span> Gó<span class="ls3 ws2">es</span><span class="ff4 fs1"> <span class="_0 blank"></span> <span class="_0 blank"></span> <span class="ff5 ws3">www<span class="_0 blank"></span>.estrat<span class="_0 blank"></span>egiaco<span class="_0 blank"></span>ncur<span class="_0 blank"></span>sos.co<span class="_0 blank"></span>m.br<span class="ff4 ws0"> <span class="_0 blank"></span> Pá<span class="_0 blank"></span>gina <span class="_0 blank"></span>7 </span></span></span></span></div><div class="t m0 x9 h7 y33 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 y4d ff4 fs1 fc2 sc0 ls0 ws0">Anote<span class="_0 blank"></span> aí no<span class="_0 blank"></span>ssos <span class="_0 blank"></span>Contat<span class="_0 blank"></span>os: </div><div class="t m0 x9 h7 ya4 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x7 h7 ya5 ff4 fs1 fc2 sc0 ls0 ws0">Profe<span class="_0 blank"></span>ssor F<span class="_0 blank"></span>ernand<span class="_0 blank"></span>o Maur<span class="_0 blank"></span>icio<span class="_0 blank"></span><span class="lsf">: <span class="ls0"> </span></span></div><div class="t m0 x7 h7 ya6 ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1f blank"> </span> <span class="_0 blank"></span> e-mai<span class="_0 blank"></span>l: <span class="fc4 ws6">p<span class="_0 blank"></span>rofesso<span class="_0 blank"></span>r.fer<span class="_0 blank"></span>nando.<span class="_0 blank"></span>mauric<span class="_0 blank"></span>io@gmai<span class="_0 blank"></span>l.co<span class="_0 blank"></span>m<span class="ff5 fc2 ws0"> </span></span></div><div class="t m0 x7 h7 ya7 ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1f blank"> </span> f<span class="_0 blank"></span>aceboo<span class="_0 blank"></span>k: <span class="fc4 ws6">ht<span class="_0 blank"></span>tps://<span class="_0 blank"></span>www.fa<span class="_0 blank"></span>ceboo<span class="_0 blank"></span>k.com/c<span class="_0 blank"></span>oach<span class="_0 blank"></span>.ferna<span class="_0 blank"></span>ndom<span class="fc2 ws0"> </span></span></div><div class="t m0 x9 h9 ya8 ff4 fs0 fc2 sc0 ls0 ws0"> </div><div class="t m0 x7 h7 ya9 ff4 fs1 fc2 sc0 ls0 ws0">Profe<span class="_0 blank"></span>ssor G<span class="_0 blank"></span>ustavo<span class="_0 blank"></span> Mour<span class="_0 blank"></span>a<span class="ls5">: </span> </div><div class="t m0 x8 h7 yaa ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_0 blank"></span>faceboo<span class="_0 blank"></span>k: <span class="fc4">ht<span class="_0 blank"></span>tps://<span class="_0 blank"></span>www.fa<span class="_0 blank"></span>ceboo<span class="_0 blank"></span>k.com/p<span class="_0 blank"></span>rofes<span class="_0 blank"></span>sorgus<span class="_0 blank"></span>tavomo<span class="_0 blank"></span>ura </span></div><div class="t m0 x7 h7 yab ff4 fs1 fc4 sc0 ls0 ws0"> </div><div class="t m0 x7 h7 yac ff4 fs1 fc2 sc0 ls0 ws0">Profe<span class="_0 blank"></span>ssor Ol<span class="_0 blank"></span>iver<span class="_0 blank"></span> de Gó<span class="_0 blank"></span>es Cor<span class="_0 blank"></span>rêa<span class="ls5">: </span> </div><div class="t m0 x8 h7 yad ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_0 blank"></span> e-mai<span class="_0 blank"></span>l: <span class="fc4 ws6">p<span class="_0 blank"></span>rofesso<span class="_0 blank"></span>r.oli<span class="_0 blank"></span>vergoe<span class="_0 blank"></span>s@gmai<span class="_0 blank"></span>l.com<span class="fc2 ws0"> </span></span></div><div class="t m0 x9 h9 yae ff4 fs0 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 yaf ff4 fs1 fc2 sc0 ls0 ws0">Não <span class="_0 blank"></span>esqueç<span class="_0 blank"></span>a de C<span class="_0 blank"></span>urtir <span class="_0 blank"></span>nossas<span class="_0 blank"></span> pági<span class="_0 blank"></span>nas no <span class="_0 blank"></span>Faceb<span class="_0 blank"></span>ook, ok<span class="_0 blank"></span>? </div><div class="t m0 x9 h7 yb0 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 yb1 ff4 fs1 fc2 sc0 ls0 ws0">Então v<span class="_0 blank"></span>amos lá<span class="_0 blank"></span>! Sem mais del<span class="_0 blank"></span>ongas<span class="_0 blank"></span>, vamos ao que i<span class="_0 blank"></span>nter<span class="_0 blank"></span>essa!!<span class="_0 blank"></span>!! Ao </div><div class="t m0 x11 h7 yb2 ff4 fs1 fc2 sc0 ls0 ws0">nosso<span class="_0 blank"></span> <span class="_4 blank"> </span>curso<span class="_0 blank"></span> <span class="_4 blank"> </span>de <span class="_c blank"> </span>Legislação<span class="_0 blank"></span> <span class="_4 blank"> </span>Tributár<span class="_0 blank"></span>ia <span class="_c blank"> </span>Estadual!<span class="_0 blank"></span> <span class="_4 blank"> </span>Que <span class="_c blank"> </span>Deus <span class="_4 blank"> </span>nos <span class="_c blank"> </span>acompanhe<span class="_0 blank"></span> </div><div class="t m0 x11 h7 yb3 ff4 fs1 fc2 sc0 ls0 ws0">e no<span class="_0 blank"></span>s abenç<span class="_0 blank"></span>oe n<span class="_0 blank"></span>esta ca<span class="_0 blank"></span>minhada<span class="_0 blank"></span>! </div><div class="t m0 x9 h7 yb4 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 yb5 ff4 fs1 fc2 sc0 ls0 ws0">Ótimo<span class="_0 blank"></span>s estu<span class="_0 blank"></span>dos a <span class="_0 blank"></span>todos<span class="_0 blank"></span>!!!!! </div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pf9" class="pf w0 h0" data-page-no="9"><div class="pc pc9 w0 h0"><img fetchpriority="low" loading="lazy" class="bi x6 y2a w7 h11" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bg9.png"><div class="t m0 x10 h7 y2b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x10 h7 y2c ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_2 blank"> </span> <span class="_0 blank"></span> Legisl<span class="_0 blank"></span>ação <span class="_0 blank"></span>do ICMS<span class="_0 blank"></span> Apli<span class="_0 blank"></span>cável <span class="_0 blank"></span>a Todo<span class="_0 blank"></span>s os <span class="_0 blank"></span>Estad<span class="_0 blank"></span>os </div><div class="t m0 x10 hb y2d ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_3 blank"> </span><span class="fs6 ls7"> </span> <span class="_0 blank"></span> Aul<span class="_0 blank"></span>a 00 </div><div class="t m0 x7 h7 y2e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h7 y2f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h6 y30 ff3 fs3 fc2 sc0 ls0 ws1">Profs.<span class="_0 blank"></span><span class="fs4 ws0"> <span class="fs5 ls1"> </span><span class="fs3"> Fernand<span class="_0 blank"></span>o Mauric<span class="_0 blank"></span>io </span></span></div><div class="t m0 x7 h6 y31 ff3 fs3 fc2 sc0 ls0 ws0"> Gusta<span class="_0 blank"></span>vo Moura<span class="_0 blank"></span> </div><div class="t m0 x8 h7 y32 ff3 fs3 fc2 sc0 ls2 ws0"> <span class="ls0">Oliver<span class="_0 blank"></span> Gó<span class="ls3 ws2">es</span><span class="ff4 fs1"> <span class="_0 blank"></span> <span class="_0 blank"></span> <span class="ff5 ws3">www<span class="_0 blank"></span>.estrat<span class="_0 blank"></span>egiaco<span class="_0 blank"></span>ncur<span class="_0 blank"></span>sos.co<span class="_0 blank"></span>m.br<span class="ff4 ws0"> <span class="_0 blank"></span> Pá<span class="_0 blank"></span>gina <span class="_0 blank"></span>8 </span></span></span></span></div><div class="t m0 x9 h7 y33 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="c x7 yb6 wf h1b"><div class="t m0 x19 hb yb7 ff5 fs6 fc2 sc0 ls0 ws0">INTRODUÇÃO DA AULA<span class="_0 blank"></span> </div></div><div class="t m0 x9 h7 yb8 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 yb9 ff4 fs1 fc2 sc0 ls0 ws0">Olá <span class="_a blank"> </span>Aluno, <span class="_17 blank"> </span>seja <span class="_a blank"> </span>bem <span class="_16 blank"> </span>vind<span class="_0 blank"></span>o <span class="_17 blank"> </span>ao <span class="_17 blank"> </span>curso <span class="_a blank"> </span>de <span class="_16 blank"> </span>ICMS!<span class="_0 blank"></span> <span class="_17 blank"> </span>Nós, <span class="_17 blank"> </span>Prof<span class="_0 blank"></span>essor<span class="_0 blank"></span>es </div><div class="t m0 x11 h7 yba ff4 fs1 fc2 sc0 ls0 ws0">Ferna<span class="_0 blank"></span>ndo <span class="_17 blank"> </span>Mauricio,<span class="_0 blank"></span> <span class="_17 blank"> </span>Gustavo <span class="_17 blank"> </span>Moura <span class="_17 blank"> </span>e <span class="_16 blank"> </span>Oliver <span class="_17 blank"> </span>Góes, <span class="_17 blank"> </span>iremo<span class="_0 blank"></span>s <span class="_17 blank"> </span>juntos <span class="_17 blank"> </span>com </div><div class="t m0 x11 h7 ybb ff4 fs1 fc2 sc0 ls0 ws0">você <span class="_11 blank"> </span>mergul<span class="_0 blank"></span>har <span class="_11 blank"> </span>no <span class="_11 blank"> </span>mundo <span class="_11 blank"> </span>do <span class="_11 blank"> </span>ICMS, <span class="_11 blank"> </span>imposto<span class="_0 blank"></span> <span class="_11 blank"> </span>conhecido <span class="_11 blank"> </span>pel<span class="_0 blank"></span>a <span class="_11 blank"> </span>sua </div><div class="t m0 x11 h7 ybc ff4 fs1 fc2 sc0 ls0 ws0">compl<span class="_0 blank"></span>exidad<span class="_0 blank"></span>e. <span class="_14 blank"> </span>Porém, <span class="_14 blank"> </span>você <span class="_14 blank"> </span>verá <span class="_14 blank"> </span>que <span class="_15 blank"> </span>ele <span class="_14 blank"> </span>não <span class="_14 blank"> </span>é tão <span class="_14 blank"> </span>comp<span class="_0 blank"></span>lexo <span class="_14 blank"> </span>assim </div><div class="t m0 x11 h7 ybd ff4 fs1 fc2 sc0 ls0 ws0">quando<span class="_0 blank"></span> apres<span class="_0 blank"></span>entado<span class="_0 blank"></span> de mane<span class="_0 blank"></span>ira o<span class="_0 blank"></span>bjetiv<span class="_0 blank"></span>a, foca<span class="_0 blank"></span>da par<span class="_0 blank"></span>a apli<span class="_0 blank"></span>cação<span class="_0 blank"></span> nas </div><div class="t m0 x11 h7 ybe ff4 fs1 fc2 sc0 ls0 ws0">prova<span class="_0 blank"></span>s <span class="_6 blank"> </span>de <span class="_6 blank"> </span>concurso <span class="_6 blank"> </span>públ<span class="_0 blank"></span>ico <span class="_6 blank"> </span>e <span class="_6 blank"> </span>utiliz<span class="_0 blank"></span>ando <span class="_6 blank"> </span>méto<span class="_0 blank"></span>dos <span class="_6 blank"> </span>e <span class="_6 blank"> </span>ferrame<span class="_0 blank"></span>ntas <span class="_6 blank"> </span>que <span class="_6 blank"> </span>vã<span class="_0 blank"></span>o </div><div class="t m0 x11 h7 ybf ff4 fs1 fc2 sc0 ls0 ws0">guia<span class="_0 blank"></span>r você <span class="_0 blank"></span>ao a<span class="_0 blank"></span>prendiz<span class="_0 blank"></span>ado. </div><div class="t m0 x9 h7 yc0 ff4 fs1 fc2 sc0 ls0 ws0">Nesta<span class="_0 blank"></span> <span class="_20 blank"> </span>aula <span class="_1a blank"> </span>vamos <span class="_1a blank"> </span>aprender <span class="_1a blank"> </span>como <span class="_20 blank"> </span>o <span class="_20 blank"> </span>ICMS<span class="_0 blank"></span> <span class="_20 blank"> </span>está <span class="_1a blank"> </span>inserido<span class="_0 blank"></span> <span class="_20 blank"> </span>na </div><div class="t m0 x11 h7 yc1 ff4 fs1 fc2 sc0 ls0 ws0">Const<span class="_0 blank"></span>ituiçã<span class="_0 blank"></span>o <span class="_16 blank"> </span>Federal <span class="_17 blank"> </span>de <span class="_16 blank"> </span>1988 <span class="_16 blank"> </span>e <span class="_16 blank"> </span>entende<span class="_0 blank"></span>r <span class="_16 blank"> </span>quais <span class="_17 blank"> </span>os <span class="_16 blank"> </span>desdobra<span class="_0 blank"></span>mentos<span class="_0 blank"></span> <span class="_16 blank"> </span>e </div><div class="t m0 x11 h7 yc2 ff4 fs1 fc2 sc0 ls0 ws0">aplic<span class="_0 blank"></span>ações práticas deste <span class="_d blank"> </span>impor<span class="_0 blank"></span>tante imposto <span class="ff5 ws3">ESTADUAL</span>. Falaremos </div><div class="t m0 x11 h7 yc3 ff4 fs1 fc2 sc0 ls0 ws0">sobr<span class="_0 blank"></span>e a origem<span class="_0 blank"></span> do ICMS e algu<span class="_0 blank"></span>mas ca<span class="_0 blank"></span>racterí<span class="_0 blank"></span>sticas<span class="_0 blank"></span> impo<span class="_0 blank"></span>rtante<span class="_0 blank"></span>s, tais<span class="_0 blank"></span> como </div><div class="t m0 x11 h7 yc4 ff4 fs1 fc2 sc0 ls0 ws0">Não-C<span class="_0 blank"></span>umula<span class="_0 blank"></span>tividad<span class="_0 blank"></span>e, <span class="_f blank"> </span>Ise<span class="_0 blank"></span>nções, <span class="_5 blank"> </span>Seletivida<span class="_0 blank"></span>de <span class="_f blank"> </span>e <span class="_f blank"> </span><span class="ls4">as <span class="_f blank"> </span></span>Resoluçõ<span class="_0 blank"></span>es <span class="_f blank"> </span>do <span class="_f blank"> </span>Senad<span class="_0 blank"></span>o </div><div class="t m0 x11 h7 yc5 ff4 fs1 fc2 sc0 ls0 ws0">Feder<span class="_0 blank"></span>al <span class="_4 blank"> </span><span class="ffa ws6">\u2013</span> <span class="_4 blank"> </span>estabel<span class="_0 blank"></span>ecimen<span class="_0 blank"></span>to <span class="_c blank"> </span>de <span class="_6 blank"> </span>Alí<span class="_0 blank"></span>quota <span class="_c blank"> </span>Interest<span class="_0 blank"></span>adual <span class="_c blank"> </span>e <span class="_4 blank"> </span>Alíquotas<span class="_0 blank"></span> <span class="_4 blank"> </span>Interna<span class="_0 blank"></span>s </div><div class="t m0 x11 h7 yc6 ff4 fs1 fc2 sc0 ls0 ws0">Máxim<span class="_0 blank"></span>a e Mí<span class="_0 blank"></span>nima. </div><div class="t m0 x9 h7 yc7 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="c x7 yc8 w10 h1c"><div class="t m0 x1a h9 yc9 ff5 fs6 fc2 sc0 ls0 ws0">1. ICMS NA CONSTIT<span class="_0 blank"></span>UIÇÃO FEDERAL<span class="fs0"> </span></div></div><div class="t m0 x9 h7 yca ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 ycb ff4 fs1 fc2 sc0 ls0 ws0">O <span class="_4 blank"> </span>ICMS <span class="_c blank"> </span>é <span class="_4 blank"> </span>um <span class="_6 blank"> </span>i<span class="_0 blank"></span>mposto <span class="_c blank"> </span>bastante<span class="_0 blank"></span> <span class="_4 blank"> </span>interess<span class="_0 blank"></span>ante <span class="_c blank"> </span>e, <span class="_4 blank"> </span>difere<span class="_0 blank"></span>ntement<span class="_0 blank"></span>e <span class="_4 blank"> </span>dos </div><div class="t m0 x11 h7 ycc ff4 fs1 fc2 sc0 ls0 ws0">demai<span class="_0 blank"></span>s <span class="_e blank"> </span>tributo<span class="_0 blank"></span>s, <span class="_e blank"> </span>recebe<span class="_0 blank"></span>u <span class="_e blank"> </span>um <span class="_e blank"> </span>grande <span class="_f blank"> </span>destaque <span class="_f blank"> </span>na <span class="_9 blank"> </span>Co<span class="_0 blank"></span>nstit<span class="_0 blank"></span>uição<span class="_0 blank"></span> <span class="_e blank"> </span>Federal</div><div class="t m2 x1b h7 ycd ff4 fs1 fc2 sc0 ls10 ws0">, </div><div class="t m2 x11 h7 yce ff4 fs1 fc2 sc0 ls0 ws0">fonte <span class="_5 blank"> </span>esta <span class="_f blank"> </span>pela <span class="_f blank"> </span>qual <span class="_5 blank"> </span>iremos <span class="_f blank"> </span>começar <span class="_5 blank"> </span>o <span class="_f blank"> </span>nosso <span class="_f blank"> </span>estudo<span class="_0 blank"></span>! <span class="_f blank"> </span>Prepar<span class="_0 blank"></span>ados? </div><div class="t m2 x11 h7 ycf ff4 fs1 fc2 sc0 ls0 ws0">Então v<span class="_0 blank"></span>amos lá!<span class="_0 blank"></span>!! </div><div class="t m0 x9 h7 yd0 ff4 fs1 fc2 sc0 ls0 ws0">Hoje<span class="_0 blank"></span> <span class="_16 blank"> </span>em <span class="_17 blank"> </span>dia <span class="_17 blank"> </span>pagamos <span class="_17 blank"> </span>muitos<span class="_0 blank"></span> <span class="_16 blank"> </span>impos<span class="_0 blank"></span>tos, <span class="_17 blank"> </span>não <span class="_17 blank"> </span>é <span class="_17 blank"> </span>verdade? <span class="_17 blank"> </span>Temos </div><div class="t m0 x11 h7 yd1 ff4 fs1 fc2 sc0 ls0 ws0">impo<span class="_0 blank"></span>stos <span class="_6 blank"> </span>de <span class="_6 blank"> </span>todas <span class="_6 blank"> </span>as <span class="_6 blank"> </span>siglas: <span class="_6 blank"> </span>IR, <span class="_6 blank"> </span>IPTU<span class="_0 blank"></span>, <span class="_6 blank"> </span>ICMS, <span class="_6 blank"> </span>ISS, <span class="_6 blank"> </span>IPI, <span class="_6 blank"> </span>IPVA <span class="_6 blank"> </span>e <span class="_6 blank"> </span>etc. <span class="_6 blank"> </span>Você </div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div> <div id="pfa" class="pf w0 h0" data-page-no="a"><div class="pc pca w0 h0"><img fetchpriority="low" loading="lazy" class="bi x0 y0 w11 h1" alt="" src="https://files.passeidireto.com/f84ddc5d-e7ef-4a21-91aa-3989b3756761/bga.png"><div class="t m0 x10 h7 y2b ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x10 h7 y2c ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_2 blank"> </span> <span class="_0 blank"></span> Legisl<span class="_0 blank"></span>ação <span class="_0 blank"></span>do ICMS<span class="_0 blank"></span> Apli<span class="_0 blank"></span>cável <span class="_0 blank"></span>a Todo<span class="_0 blank"></span>s os <span class="_0 blank"></span>Estad<span class="_0 blank"></span>os </div><div class="t m0 x10 hb y2d ff4 fs1 fc2 sc0 ls0 ws0"> <span class="_1 blank"> </span> <span class="_3 blank"> </span><span class="fs6 ls7"> </span> <span class="_0 blank"></span> Aul<span class="_0 blank"></span>a 00 </div><div class="t m0 x7 h7 y2e ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h7 y2f ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x6 h6 y30 ff3 fs3 fc2 sc0 ls0 ws1">Profs.<span class="_0 blank"></span><span class="fs4 ws0"> <span class="fs5 ls1"> </span><span class="fs3"> Fernand<span class="_0 blank"></span>o Mauric<span class="_0 blank"></span>io </span></span></div><div class="t m0 x7 h6 y31 ff3 fs3 fc2 sc0 ls0 ws0"> Gusta<span class="_0 blank"></span>vo Moura<span class="_0 blank"></span> </div><div class="t m0 x8 h7 y32 ff3 fs3 fc2 sc0 ls2 ws0"> <span class="ls0">Oliver<span class="_0 blank"></span> Gó<span class="ls3 ws2">es</span><span class="ff4 fs1"> <span class="_0 blank"></span> <span class="_0 blank"></span> <span class="ff5 ws3">www<span class="_0 blank"></span>.estrat<span class="_0 blank"></span>egiaco<span class="_0 blank"></span>ncur<span class="_0 blank"></span>sos.co<span class="_0 blank"></span>m.br<span class="ff4 ws0"> <span class="_0 blank"></span> Pá<span class="_0 blank"></span>gina <span class="_0 blank"></span>9 </span></span></span></span></div><div class="t m0 x9 h7 y33 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="c x1c yd2 w12 h1d"><div class="t m0 x1d h1e yd3 ff6 fs8 fc2 sc0 ls0 ws0">Seção <span class="_0 blank"></span>IV </div></div><div class="t m0 x1e h1e yd4 ff6 fs8 fc2 sc0 ls0 ws0">DOS IMPO<span class="_0 blank"></span>STOS DO<span class="_0 blank"></span>S ESTADO<span class="_0 blank"></span>S E DO D<span class="_0 blank"></span>ISTRITO <span class="_0 blank"></span>FEDERAL </div><div class="t m0 x1e hb yd5 ff6 fs6 fc2 sc0 ls0 ws0"> </div><div class="c x1c yd2 w12 h1d"><div class="t m0 x1f h7 yd6 ff6 fs1 fc2 sc0 ls0 ws0">Art. <span class="_16 blank"> </span>155. <span class="_14 blank"> </span>Compete <span class="_16 blank"> </span>aos <span class="_14 blank"> </span>Estados <span class="_14 blank"> </span>e <span class="_14 blank"> </span>ao <span class="_14 blank"> </span>Distrito<span class="_0 blank"></span> <span class="_14 blank"> </span>Federal <span class="_16 blank"> </span>institui<span class="_0 blank"></span>r </div></div><div class="t m0 x8 h7 yd7 ff6 fs1 fc2 sc0 ls0 ws0">impos<span class="_0 blank"></span>tos so<span class="_0 blank"></span>bre: </div><div class="c x1c yd2 w12 h1d"><div class="t m0 x20 h7 yd8 ff6 fs1 fc2 sc0 ls4 ws0">I <span class="_16 blank"> </span><span class="ls0">- <span class="_16 blank"> </span>transmiss<span class="_0 blank"></span>ão <span class="_16 blank"> </span>causa <span class="_17 blank"> </span>mortis <span class="_17 blank"> </span>e <span class="_16 blank"> </span>doação, <span class="_17 blank"> </span>de <span class="_16 blank"> </span>quaisquer<span class="_0 blank"></span> <span class="_16 blank"> </span>bens<span class="_0 blank"></span> <span class="_16 blank"> </span>ou </span></div></div><div class="t m0 x8 h7 yd9 ff7 fs1 fc2 sc0 ls0 ws0">direi<span class="_0 blank"></span>tos\u037e <span class="ff6"> </span></div><div class="c x1c yd2 w12 h1d"><div class="t m0 x20 h1f yda ffb fs1 fc2 sc0 ls4 ws0">II <span class="ls0">- opera<span class="_0 blank"></span>ções r<span class="_0 blank"></span>elati<span class="_0 blank"></span>vas à c<span class="_0 blank"></span>ircul<span class="_0 blank"></span>ação <span class="_0 blank"></span>de merc<span class="_0 blank"></span>adori<span class="_0 blank"></span>as e so<span class="_0 blank"></span>bre </span></div><div class="t m0 x21 h1f ydb ffb fs1 fc2 sc0 ls0 ws0">prest<span class="_0 blank"></span>ações <span class="_21 blank"> </span>de <span class="_21 blank"> </span>serviço<span class="_0 blank"></span>s <span class="_21 blank"> </span>de <span class="_21 blank"> </span>transport<span class="_0 blank"></span>e <span class="_21 blank"> </span>interestad<span class="_0 blank"></span>ual <span class="_21 blank"> </span>e </div><div class="t m0 x21 h1f ydc ffb fs1 fc2 sc0 ls0 ws0">inter<span class="_0 blank"></span>muni<span class="_0 blank"></span>cipal <span class="_e blank"> </span>e <span class="_e blank"> </span>de <span class="_e blank"> </span>comunicação<span class="_0 blank"></span>, <span class="_e blank"> </span>ainda <span class="_e blank"> </span>que <span class="_e blank"> </span>as <span class="_e blank"> </span>operações <span class="_f blank"> </span>e <span class="_9 blank"> </span>as </div></div><div class="t m0 x8 h1f ydd ffc fs1 fc2 sc0 ls0 ws0">prest<span class="_0 blank"></span>ações s<span class="_0 blank"></span>e inic<span class="_0 blank"></span>iem <span class="_0 blank"></span>no exte<span class="_0 blank"></span>rior\u037e<span class="ffb"> </span></div><div class="t m0 x1e h7 yde ff6 fs1 fc2 sc0 ls0 ws0">III <span class="ff7 ws6">\u2013<span class="_0 blank"></span><span class="ff6 ws0"> propr<span class="_0 blank"></span>iedad<span class="_0 blank"></span>e de v<span class="_0 blank"></span>eículo<span class="_0 blank"></span>s aut<span class="_0 blank"></span>omoto<span class="_0 blank"></span>res. </span></span></div><div class="c x1c yd2 w12 h1d"><div class="t m0 x4 h7 ydf ff4 fs1 fc2 sc0 ls0 ws0"> </div></div><div class="t m0 x11 h7 y4d ff4 fs1 fc2 sc0 ls0 ws0">tem <span class="_12 blank"> </span>i<span class="_0 blank"></span>deia <span class="_22 blank"> </span>de <span class="_22 blank"> </span>por <span class="_22 blank"> </span>que <span class="_22 blank"> </span>existem <span class="_22 blank"> </span>tantos <span class="_22 blank"> </span>imp<span class="_0 blank"></span>ostos <span class="_22 blank"> </span>difere<span class="_0 blank"></span>ntes<span class="_0 blank"></span> <span class="_22 blank"> </span>e, </div><div class="t m0 x11 h7 y4e ff4 fs1 fc2 sc0 ls0 ws0">prin<span class="_0 blank"></span>cipalmen<span class="_0 blank"></span>te, <span class="_e blank"> </span>de <span class="_9 blank"> </span>onde<span class="_0 blank"></span> <span class="_9 blank"> </span>vem <span class="_e blank"> </span>toda <span class="_e blank"> </span>essa <span class="_e blank"> </span>carga <span class="_9 blank"> </span>tri<span class="_0 blank"></span>butár<span class="_0 blank"></span>ia? <span class="_e blank"> </span>Pois <span class="_e blank"> </span>bem, <span class="_9 blank"> </span>o<span class="ls8">s </span></div><div class="t m0 x11 h7 y4f ff4 fs1 fc2 sc0 ls0 ws0">impo<span class="_0 blank"></span>stos es<span class="_0 blank"></span>tão pre<span class="_0 blank"></span>vistos<span class="_0 blank"></span> na Co<span class="_0 blank"></span>nsti<span class="_0 blank"></span>tuição <span class="_0 blank"></span>Federal <span class="_0 blank"></span>de 1<span class="_0 blank"></span>988 (C<span class="_0 blank"></span>F/88)<span class="_0 blank"></span>. </div><div class="t m0 x9 h7 ye0 ff4 fs1 fc2 sc0 ls0 ws0">A <span class="_d blank"> </span>CF/88 <span class="_d blank"> </span>é <span class="_d blank"> </span>quem <span class="_d blank"> </span><span class="ff5 fc5 ws3 v0">PREVÊ<span class="ff4 ls11 ws0"> </span></span><span class="v0">os <span class="_d blank"> </span>impost<span class="_0 blank"></span>os <span class="_d blank"> </span>e <span class="_d blank"> </span><span class="ff5 fc5 ws3">AUTORIZA</span><span class="fc5 ls12"> </span>o<span class="_0 blank"></span>s <span class="_d blank"> </span>entes </span></div><div class="t m0 x11 h7 ye1 ff4 fs1 fc2 sc0 ls0 ws0">fede<span class="_0 blank"></span>rativos<span class="_0 blank"></span> <span class="_6 blank"> </span>(União, <span class="_6 blank"> </span>Es<span class="_0 blank"></span>tados <span class="_6 blank"> </span>e <span class="_6 blank"> </span>Municí<span class="_0 blank"></span>pios)<span class="_0 blank"></span> <span class="_6 blank"> </span>a <span class="_6 blank"> </span>implemen<span class="_0 blank"></span>tá-los. <span class="_6 blank"> </span>Aqu<span class="_0 blank"></span>i <span class="_6 blank"> </span>vamos </div><div class="t m0 x11 h7 ye2 ff4 fs1 fc2 sc0 ls0 ws0">tratar<span class="_0 blank"></span> <span class="_4 blank"> </span>do <span class="_6 blank"> </span>I<span class="_0 blank"></span>CMS. <span class="_4 blank"> </span>Para <span class="_4 blank"> </span>isso, <span class="_4 blank"> </span>vamos <span class="_4 blank"> </span>ler <span class="_4 blank"> </span>atentam<span class="_0 blank"></span>ente <span class="_4 blank"> </span>o <span class="_4 blank"> </span>artigo<span class="_0 blank"></span> <span class="_4 blank"> </span>da <span class="_6 blank"> </span>CF<span class="_0 blank"></span>/88 <span class="_4 blank"> </span>que </div><div class="t m0 x11 h7 ye3 ff4 fs1 fc2 sc0 ls0 ws0">trata<span class="_0 blank"></span> do ICM<span class="_0 blank"></span>S: </div><div class="t m0 x7 h7 ye4 ff4 fs1 fc2 sc0 ls0 ws0"> </div><div class="t m0 x9 h7 ye5 ff4 fs1 fc2 sc0 ls0 ws0">É <span class="_c blank"> </span>neste <span class="_c blank"> </span>artig<span class="_0 blank"></span>o <span class="_c blank"> </span>que <span class="_c blank"> </span>a <span class="_c blank"> </span>CF/88 <span class="_c blank"> </span>oferece aos <span class="_4 blank"> </span>ESTA<span class="_0 blank"></span>DOS <span class="_c blank"> </span>e <span class="_c blank"> </span>Distri<span class="_0 blank"></span>to <span class="_c blank"> </span>Federal<span class="_0 blank"></span> </div><div class="t m0 x11 h7 ye6 ff4 fs1 fc2 sc0 ls0 ws0">(DF) <span class="_6 blank"> </span>três <span class="_5 blank"> </span>impos<span class="_0 blank"></span>tos. <span class="_6 blank"> </span>No <span class="_f blank"> </span>i<span class="_0 blank"></span>nciso <span class="_6 blank"> </span>I <span class="_5 blank"> </span>está <span class="_5 blank"> </span>o <span class="_5 blank"> </span>ITCMD <span class="_5 blank"> </span>e <span class="_5 blank"> </span>no <span class="_5 blank"> </span>inciso <span class="_6 blank"> </span>III <span class="_5 blank"> </span>o <span class="_5 blank"> </span>IPVA, <span class="_6 blank"> </span>o<span class="_c blank"> </span>s </div><div class="t m0 x11 h7 ye7 ff4 fs1 fc2 sc0 ls0 ws0">quai<span class="_0 blank"></span>s <span class="_4 blank"> </span>vamos <span class="_4 blank"> </span>deixar <span class="_4 blank"> </span>para <span class="_4 blank"> </span>estudar <span class="_c blank"> </span>mais <span class="_4 blank"> </span>para <span class="_6 blank"> </span>fre<span class="_0 blank"></span>nte, <span class="_4 blank"> </span>pois <span class="_4 blank"> </span>a <span class="_4 blank"> </span>grande <span class="_4 blank"> </span>estrela </div><div class="t m0 x4 h4 y5 ff2 fs2 fc0 sc0 ls0 ws0">00000000000 - DEMO</div></div><div class="pi" data-data='{"ctm":[1.000000,0.000000,0.000000,1.000000,0.000000,0.000000]}'></div></div>
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