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Aula 12 CCJ0030 - Direito Financeiro e Tributário 2015.1
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<body lang=PT-BR link=blue vlink=purple style='tab-interval:35.4pt'>
<div class=WordSection1>
<h3><b><span style='mso-fareast-font-family:"Times New Roman"'>Plano de Aula:</span></b><span
style='mso-fareast-font-family:"Times New Roman"'> Obrigação tributária I<o:p></o:p></span></h3>
<h1><span style='mso-fareast-font-family:"Times New Roman"'>DIREITO <span
class=GramE>FINANCEIRO E TRIBUTÁRIO I - CCJ0030</span><o:p></o:p></span></h1>
<div id=accordion>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Título<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Obrigação
tributária I<o:p></o:p></span></p>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Número de Aulas por Semana<o:p></o:p></span></p>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Número de Semana de Aula<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<p class=MsoNormal style='background:#EFEFEF'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>12 <o:p></o:p></span></p>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Tema<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<p style='margin-top:0cm;margin-right:45.9pt;margin-bottom:10.0pt;margin-left:
0cm;text-align:justify;background:#EFEFEF'><b><span style='font-size:9.0pt;
font-family:"Arial","sans-serif"'> Obrigação tributária I: teorias,
natureza jurídica, nascimento. Dualismo tributário. Conceito e espécies de
obrigação (principal e acessória) </span></b><span style='font-size:9.0pt;
font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Objetivos<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<p style='margin-top:10.0pt;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Ao
final da aula, o Aluno deverá:<br>
<br>
- conhecer as teorias acerca da natureza da obrigação tributária;<br>
- localizar no CTN os dispositivos relativos ao tema e informar-se
sobre as críticas doutrinárias feitas a respeito;<br>
- distinguir obrigação principal de acessória aplicando a
jurisprudência sobre o <span class=GramE>tema</span><o:p></o:p></span></p>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Estrutura do Conteúdo<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<p style='background:#EFEFEF'><span class=GramE><strong><span style='font-size:
9.0pt;font-family:"Arial","sans-serif"'>12 Obrigação</span></strong></span><strong><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'> tributária </span></strong><b><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'><br>
<br>
<strong><span style='font-family:"Arial","sans-serif"'>12.1 teorias</span></strong><br>
<strong><span style='font-family:"Arial","sans-serif"'>12.2 natureza
jurídica e nascimento. </span></strong><br>
<span class=GramE><strong><span style='font-family:"Arial","sans-serif"'>12.3
hipótese</span></strong></span><strong><span style='font-family:"Arial","sans-serif"'>
de incidência e fato imponível </span></strong><br>
<strong><span style='font-family:"Arial","sans-serif"'>12.4 dualismo
tributário.</span></strong><br>
<strong><span style='font-family:"Arial","sans-serif"'>12.5. <span class=GramE>conceito</span>
e espécies de obrigação (principal e acessória) </span></strong></span></b><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
</div>
<div style='border:solid #2B8AA1 1.0pt;mso-border-alt:solid #2B8AA1 .75pt;
padding:5.0pt 6.0pt 5.0pt 6.0pt;margin-top:7.5pt'>
<p class=MsoNormal style='background:#4FA4B4'><span style='font-size:9.0pt;
font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";
color:white'>Aplicação Prática Teórica<o:p></o:p></span></p>
</div>
<div style='border:solid #CCCCCC 1.0pt;border-top:none;mso-border-left-alt:
solid #CCCCCC .75pt;mso-border-bottom-alt:solid #CCCCCC .75pt;mso-border-right-alt:
solid #CCCCCC .75pt;padding:0cm 8.0pt 8.0pt 8.0pt'>
<p style='background:#EFEFEF'><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Caso
Concreto<br>
<br>
</span></b><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>O
Estado X em procedimento de fiscalização constatou que determinado contribuinte
teria simulado uma compra e venda no lugar da doação de um imóvel. As partes
sabendo que a alíquota de incidência do ITBI é menor do que <span class=GramE>a
referente ao ITD praticaram</span> tal dissimulação com intuito de pagar menos
imposto. Assim, considerando que o contribuinte simulou a venda, mas de fato o
que ocorreu uma doação, a questão envolve obrigação principal ou acessória?<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>R:
<i style='mso-bidi-font-style:normal'>A questão envolve obrigação principal,
referente ao imposto sobre a doação do imóvel, cujo ITD deveria ter sido
recolhido. O agente utilizou-se da norma geral de <span class=SpellE><span
class=GramE>anti-elisão</span></span> quando desconfiou da <span class=SpellE>elusão</span>
(elisão ineficaz).<o:p></o:p></i></span></strong></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><strong><i style='mso-bidi-font-style:normal'><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Qu</span></i></strong><strong><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>estão objetiva</span></strong><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>(ENADE/2006)
- </span></b><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>O
Superior Tribunal de Justiça proferiu decisão da qual se extrai o seguinte:<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Tributário.
IPTU e ITR. Incidência. Imóvel urbano. Imóvel rural. Critérios a serem
observados. Localização e destinação. Decreto-lei 57/1.966. Vigência.<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>(...)
<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>3.
O Decreto-lei 57/1.966 recebido pela Constituição de 1967 como Le Complementar,
por versar de normas gerais de Direito Tributário, particularmente, sobre o
ITR, abrandou o princípio da localização do imóvel, consolidando a prevalência
da destinação econômica. O referido diploma legal permanece em vigor, sobretudo
porque, alcançado à condição de Lei Complementar, não poderia ser atingido pela
revogação prescrita na forma do artigo 12 da Lei 5.868/1972.<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>4.
O ITR não incide somente sobre os imóveis localizados na zona rural do
município, mas também sobre aqueles que, situados na área urbana, são
comprovadamente utilizados em exploração extrativa, vegetal, pecuária ou
agroindustrial<span class=GramE>?.</span><o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>5.
Recurso especial a que se nega provimento.<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span class=SpellE><span class=GramE><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'>REsp</span></span></span><span
style='font-size:9.0pt;font-family:"Arial","sans-serif"'> 472628 / RS, Ministro
JOÃO OTÁVIO DE NORONHA, Segunda Turma, DJ 27.09.2.003, p.310.<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>É
possível concluir desse julgamento que:<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><b style='mso-bidi-font-weight:normal'><i
style='mso-bidi-font-style:normal'><span style='font-size:9.0pt;font-family:
"Arial","sans-serif"'>(A) o imposto federal incide sobre imóvel localizado na
zona urbana, se tiver destinação agrícola;<o:p></o:p></span></i></b></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>(B)
o imposto municipal incidirá sempre sobre imóvel situado na zona urbana,
qualquer que seja sua destinação;<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>(C)
o imposto federal e o imposto municipal incidem sempre cumulativamente
sobre os imóveis destinados à atividade rural se <span class=GramE>situados</span>
na zona urbana;<o:p></o:p></span></p>
<p style='margin-top:0cm;margin-right:0cm;margin-bottom:10.0pt;margin-left:
0cm;background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>(D)
somente o imposto municipal incidirá sobre imóveis rurais, mesmo que situados
na zona urbana;<o:p></o:p></span></p>
<p style='background:#EFEFEF'><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>(E)
o imposto federal sempre incidirá sobre imóveis urbanos, qualquer que seja sua
destinação.<o:p></o:p></span></p>
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