{"id":1388891,"date":"2024-06-15T14:00:00","date_gmt":"2024-06-15T17:00:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1388891"},"modified":"2024-05-13T21:51:52","modified_gmt":"2024-05-14T00:51:52","slug":"competencia-tributaria-sefaz-sp","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/competencia-tributaria-sefaz-sp\/","title":{"rendered":"Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o resumo sobre Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP.<\/p>\n\n\n\n<p>O artigo ser\u00e1 divido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Compet\u00eancia para legislar x Compet\u00eancia Tribut\u00e1rio<\/li>\n\n\n\n<li>Caracter\u00edsticas<\/li>\n\n\n\n<li>Classifica\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<p>Sem mais delongas, vamos l\u00e1!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-competencia-para-legislar-x-competencia-tributario\">Compet\u00eancia para legislar x Compet\u00eancia Tribut\u00e1rio<\/h2>\n\n\n\n<p>Para iniciar o resumo sobre <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Compet\u00eancia Tribut\u00e1ri<\/mark>a<\/strong> para SEFAZ-SP, vamos fazer uma diferencia\u00e7\u00e3o importante.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Compet\u00eancia para legislar sobre direito tribut\u00e1rio<\/mark>:<\/strong>&nbsp;Compet\u00eancia para <strong>editar leis<\/strong> sobre mat\u00e9ria tribut\u00e1ria.<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Compet\u00eancia tribut\u00e1ria<\/mark>:<\/strong>&nbsp;Compet\u00eancia constitucional para <strong>instituir tributos<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Em resumo, enquanto a compet\u00eancia tribut\u00e1ria se refere \u00e0 capacidade de instituir e cobrar tributos, a compet\u00eancia para legislar diz respeito \u00e0 capacidade de criar normas jur\u00eddicas relativas aos tributos.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"321\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/04\/23165425\/image-510.png\" alt=\"Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP.\" class=\"wp-image-1388895\" style=\"width:410px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/04\/23165425\/image-510.png 886w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/04\/23165425\/image-510-300x109.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/04\/23165425\/image-510-768x278.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/04\/23165425\/image-510-610x221.png 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/04\/23165425\/image-510-150x54.png 150w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/figure>\n\n\n\n<p>Compreendido essa distin\u00e7\u00e3o, vamos aprofundar.<\/p>\n\n\n\n<p>Quanto \u00e0 compet\u00eancia de legisla\u00e7\u00e3o, devemos compreender o seguinte.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Regras Gerais:<\/strong> <strong>Uni\u00e3o<\/strong> (CF, Art. 24, \u00a72\u00ba)<\/li>\n\n\n\n<li><strong>Exce\u00e7\u00e3o:<\/strong> <strong>Estados<\/strong> (CF, Art. 24) e <strong>Munic\u00edpios <\/strong>de forma suplementar (CF, Art. 30)<\/li>\n<\/ul>\n\n\n\n<p>Ainda, devemos lembrar que a Constitui\u00e7\u00e3o n\u00e3o cria (institui) tributo, apenas outorga compet\u00eancia tribut\u00e1ria aos entes, afinal a capacidade tribut\u00e1ria \u00e9 essencial para a organiza\u00e7\u00e3o financeira do Estado e para a execu\u00e7\u00e3o de pol\u00edticas p\u00fablicas, mas deve ser exercida dentro dos limites estabelecidos pela Constitui\u00e7\u00e3o, respeitando os princ\u00edpios da legalidade, da anterioridade, da irretroatividade e da isonomia, entre outros.<\/p>\n\n\n\n<p>Al\u00e9m disso, grave essa defini\u00e7\u00e3o amplamente cobrada em prova.<\/p>\n\n\n\n<p><em>CTN, Art. 6\u00ba A atribui\u00e7\u00e3o constitucional de <strong>compet\u00eancia tribut\u00e1ria<\/strong> <strong>compreende a compet\u00eancia legislativa plena<\/strong>, ressalvadas as limita\u00e7\u00f5es contidas na Constitui\u00e7\u00e3o Federal, nas Constitui\u00e7\u00f5es dos Estados e nas Leis Org\u00e2nicas do Distrito Federal e dos Munic\u00edpios, e observado o disposto nesta Lei.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-caracteristicas\">Caracter\u00edsticas<\/h2>\n\n\n\n<p>Continuando no resumo sobre Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP, vamos tratar sobre as Caracter\u00edsticas da Compet\u00eancia Tribut\u00e1ria.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Caracter\u00edsticas da Compet\u00eancia Tribut\u00e1ria:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Indeleg\u00e1vel <\/mark><\/strong>(CTN, Art. 7): sem exce\u00e7\u00f5es<strong>. N\u00e3o se confundindo com a capacidade tribut\u00e1ria ativa<\/strong> (veremos a frente) e a <strong>mera arrecada\u00e7\u00e3o<\/strong>&nbsp;realizada por pessoas de direito privado (Art. 7,&nbsp;\u00a73\u00ba), como bancos, por exemplo.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Imprescrit\u00edvel <\/mark><\/strong>(CTN, Art. 8): exercida a qualquer tempo, n\u00e3o permite que outro ente exer\u00e7a em seu lugar.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Inalter\u00e1vel<\/mark>: <\/strong>o ente n\u00e3o pode alterar sua compet\u00eancia tribut\u00e1ria. Para alterar, deve-se alterar a pr\u00f3pria CF (emenda constitucional).<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Irrenunci\u00e1vel<\/mark><\/strong>: n\u00e3o se pode renunciar o que foi previsto Constitui\u00e7\u00e3o Federal.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Facultativa<\/mark>:<\/strong> \u00e9 facultativo a institui\u00e7\u00e3o do tributo (Ex: IGF \u2013 CF, Art. 145), por\u00e9m se for institu\u00eddo ser\u00e1 obrigat\u00f3rio a cobran\u00e7a (CTN, Art. 3)<\/li>\n<\/ul>\n\n\n\n<p>Essas s\u00e3o algumas das caracter\u00edsticas fundamentais da capacidade tribut\u00e1ria, que ajudam a definir o sistema tribut\u00e1rio de um pa\u00eds e os poderes de cada ente federativo em rela\u00e7\u00e3o \u00e0 cria\u00e7\u00e3o e cobran\u00e7a de tributos e, claro, as que mais caem em prova.<\/p>\n\n\n\n<p>Outra informa\u00e7\u00e3o de suma import\u00e2ncia \u00e9 a Capacidade tribut\u00e1ria ativa.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Capacidade tribut\u00e1ria ativa<\/mark><\/strong>: <strong>fun\u00e7\u00f5es de arrecadar ou fiscalizar tributos<\/strong>, ou de <strong>executar leis<\/strong>, servi\u00e7os, atos ou decis\u00f5es administrativas em mat\u00e9ria tribut\u00e1ria, <strong>conferida por uma pessoa jur\u00eddica de direito p\u00fablico a outra.<\/strong><\/p>\n\n\n\n<p><strong>Caracter\u00edsticas da capacidade tribut\u00e1ria ativa:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deleg\u00e1vel a PJ de d. p\u00fablico. H\u00e1 exce\u00e7\u00f5es para o direito privado (SENAI, Confedera\u00e7\u00e3o Nacional da Agricultura)<\/li>\n\n\n\n<li>Compreende as garantias e os privil\u00e9gios processuais<\/li>\n\n\n\n<li>Pode ser revogada a qualquer tempo<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-classificacao\">Classifica\u00e7\u00e3o <\/h2>\n\n\n\n<p>Dando prosseguimento ao resumo sobre Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP, vamos ver sobre as classifica\u00e7\u00f5es no \u00e2mbito da compet\u00eancia tribut\u00e1ria.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Classifica\u00e7\u00e3o da Compet\u00eancia Tribut\u00e1ria<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Privativa<\/mark>:<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Uni\u00e3o <\/strong>(CF, Art. 153): IR, II, IE, IPI, IOF, ITR, IGF, IEG<\/p>\n\n\n\n<p><strong>Estados e DF <\/strong>(CF, Art. 155): ITCMD, ICMS, IPVA<\/p>\n\n\n\n<p><strong>Munic\u00edpios e DF <\/strong>(CF, Art. 156): ISS, ITBI, IPTU + COSIP (Art. 149-A)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Comum<\/mark>:<\/strong> Taxas, CM e Contribui\u00e7\u00e3o para RPPS (Art. 149, \u00a71\u00ba)<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Cumulativa <\/mark><\/strong>(CF, Art. 147)<\/li>\n<\/ul>\n\n\n\n<p><strong>Uni\u00e3o <\/strong>&#8211; em caso de Territ\u00f3rio federal: <strong>TF divididos em M:<\/strong> apenas impostos estaduais; <strong>TF n\u00e3o divididos:<\/strong> impostos estaduais + impostos municipais<\/p>\n\n\n\n<p><strong>DF: <\/strong>impostos estaduais + impostos municipais<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Especial<\/mark>:<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Empr\u00e9stimo Compuls\u00f3rio<\/strong> (CF, Art. 148): compet\u00eancia da<strong> Uni\u00e3o<\/strong><\/p>\n\n\n\n<p><strong>Contribui\u00e7\u00f5es especiais<\/strong> (CF, Art. 149): compet\u00eancia da<strong> Uni\u00e3o<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Residual<\/mark>:<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Impostos residuais:<\/strong><strong> <\/strong>(CF, Art. 154, I): <strong>compet\u00eancia da U<\/strong>; <strong>LC<\/strong>; n\u00e3o cumulativos; impostos n\u00e3o previstos na CF (FG ou BC pr\u00f3prios)<\/p>\n\n\n\n<p><strong>Contribui\u00e7\u00f5es residuais para seguridade social<\/strong><strong> <\/strong>(CF, Art. 195, \u00a74\u00ba): <strong>compet\u00eancia da U<\/strong>; <strong>LC<\/strong>; n\u00e3o cumulativos; contribui\u00e7\u00f5es n\u00e3o previstas (FG ou BC pr\u00f3prios) <strong><\/strong><\/p>\n\n\n\n<p><strong>Taxas:<\/strong><strong> <\/strong><strong>E<\/strong>, conforme a compet\u00eancia residual dos estados (CF, Art. 25, \u00a71\u00ba)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Extraordin\u00e1ria<\/mark><\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Imposto extraordin\u00e1rio de guerra &#8211; IEG<\/strong><strong> <\/strong>(CF, Art. 154, II): U; L.O<\/p>\n\n\n\n<p><strong>Contribui\u00e7\u00e3o extraordin\u00e1ria para o RPPS<\/strong><strong> <\/strong>(CF, Art. 149, \u00a71\u00ba-B): <strong>U<\/strong><\/p>\n\n\n\n<p>Al\u00e9m disso, a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">reforma tribut\u00e1ria <\/mark><\/strong>criou uma compet\u00eancia compartilhada entre Estados, Distrito Federal (DF) e Munic\u00edpios no \u00e2mbito do Imposto sobre Bens e Servi\u00e7os (IBS).<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Compet\u00eancia do IBS <\/mark><\/strong>(CF, Art. 156-A, \u201ccaput\u201d):<strong> compet\u00eancia compartilhada<\/strong> entre E, DF e M.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final do resumo sobre Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP, tema muito importante para a prova, espero que tenha sido \u00fatil.<\/p>\n\n\n\n<p>Assim, n\u00e3o deixe de estudar o assunto na \u00edntegra por nossas aulas, al\u00e9m de treinar por meio de quest\u00f5es de concurso em nosso <a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sistema-de-questoes\/\">sistema de quest\u00f5es<\/a>.<\/p>\n\n\n\n<p>Gostou do artigo? Siga-nos<\/p>\n\n\n\n<p><a href=\"https:\/\/www.instagram.com\/resumospassarin\">https:\/\/www.instagram.com\/resumospassarin<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"cursos-assinatura\">Cursos e Assinaturas<\/h2>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos Abertos<\/mark><\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2024<\/mark><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o resumo sobre Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP. O artigo ser\u00e1 divido da seguinte forma: Sem mais delongas, vamos l\u00e1! Compet\u00eancia para legislar x Compet\u00eancia Tribut\u00e1rio Para iniciar o resumo sobre Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP, vamos fazer uma diferencia\u00e7\u00e3o importante. Em resumo, enquanto a compet\u00eancia tribut\u00e1ria se [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":103643,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1],"tags":[],"tax_estado":[219963,219989],"class_list":["post-1388891","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","tax_estado-concursos-federais","tax_estado-sp"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP<\/title>\n<meta name=\"description\" content=\"Veja neste artigo o resumo esquem\u00e1tico sobre Compet\u00eancia Tribut\u00e1ria para SEFAZ-SP, tema do Direito Tribut\u00e1rio.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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