{"id":1458689,"date":"2024-09-26T08:55:00","date_gmt":"2024-09-26T11:55:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1458689"},"modified":"2024-09-16T15:19:33","modified_gmt":"2024-09-16T18:19:33","slug":"legislacao-tributaria-sefaz-rj","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/legislacao-tributaria-sefaz-rj\/","title":{"rendered":"Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ: Direito Tribut\u00e1rio"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o resumo sobre Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ, tema do Direito Tribut\u00e1rio.<\/p>\n\n\n\n<p>O artigo ser\u00e1 dividido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Conceitos Gerais<\/li>\n\n\n\n<li>Vig\u00eancia e Aplica\u00e7\u00e3o<\/li>\n\n\n\n<li>Interpreta\u00e7\u00e3o e Integra\u00e7\u00e3o<\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conceitos Gerais<\/h2>\n\n\n\n<p>Iniciando o resumo sobre Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ, vamos tentar definir \u201c<strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Legisla\u00e7\u00e3o tribut\u00e1ria<\/mark>\u201d. <\/strong>Podemos dizer que \u00e9 o conjunto de normas e regras que regulam a forma como os tributos s\u00e3o criados, cobrados e administrados.<\/p>\n\n\n\n<p>Assim, o CTN (Art. 96) nos traz que a legisla\u00e7\u00e3o tribut\u00e1ria compreende:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Leis;<\/li>\n\n\n\n<li>Tratados e conven\u00e7\u00f5es internacionais;<\/li>\n\n\n\n<li>Decretos;<\/li>\n\n\n\n<li>Normas complementares\u00a0que versem no todo ou em parte sobre tributos!<\/li>\n<\/ul>\n\n\n\n<p>Em outras palavras, compreenda que todas as normas que tratem de tributos integram a legisla\u00e7\u00e3o tribut\u00e1ria!<\/p>\n\n\n\n<p>Vamos relembrar alguns conceitos essenciais.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Constitui\u00e7\u00e3o Federal<\/strong>:<\/mark> outorga compet\u00eancia para os entes pol\u00edticos, mas cria limita\u00e7\u00f5es ao poder de tributar<\/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\">Leis Complementares<\/mark> <\/strong>(CF, Art. 146 e 146-A): aborda <strong>normas gerais em mat\u00e9ria tribut\u00e1ria<\/strong>; regula as limita\u00e7\u00f5es constitucionais ao poder de tributar; institui alguns tributos (EC, IGF, por exemplo);<\/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\">Leis Ordin\u00e1rias<\/mark> <\/strong>(CTN, Art. 97): em regra, institui tributos e sua matriz de incid\u00eancia; majora al\u00edquota (em regra).<\/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\">Leis delegadas<\/mark> <\/strong>(CF, Art. 68): elaboradas pelo PR, que dever\u00e1 solicitar a delega\u00e7\u00e3o ao CN<\/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\">Medidas Provis\u00f3rias <\/mark><\/strong>(CF, Art. 62): mesmo status de L.O, com requisitos de relev\u00e2ncia e urg\u00eancia.<\/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\">Resolu\u00e7\u00f5es<\/mark>: <\/strong>atos normativos com for\u00e7a de lei, emanadas pelo Legislativo (n\u00e3o passam pelo Executivo)<\/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\">Decretos Legislativos<\/mark>: <\/strong>exclusividade do Legislativo (n\u00e3o passando pelo Executivo), utilizados para aprova\u00e7\u00e3o de tratados internacionais, por exemplo.<\/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\">Tratados e conven\u00e7\u00f5es internacionais<\/mark>: <\/strong>status de lei ordin\u00e1ria (STF, ADIMC 1.480)<\/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\">Decreto regulamentar <\/mark><\/strong>(CTN, Art. 99): regula o conte\u00fado das leis (interpreta), mas n\u00e3o inova juridicamente.<\/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\">Normas Complementares<\/mark> <\/strong>(CTN, Art. 100): atos normativos (-ex. portarias); decis\u00f5es administrativas; pr\u00e1ticas reiteradamente e conv\u00eanios. A observ\u00e2ncia exclui a imposi\u00e7\u00e3o de penalidades e acr\u00e9scimos morat\u00f3rios.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Vig\u00eancia e Aplica\u00e7\u00e3o<\/h2>\n\n\n\n<p>Dando prosseguindo ao resumo sobre Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ, agora vamos falar sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Vig\u00eancia da Legisla\u00e7\u00e3o Tribut\u00e1ria<\/mark><\/strong>.<\/p>\n\n\n\n<p>Quanto tratamos sobre \u201cvig\u00eancia\u201d, podemos falar tanto da vig\u00eancia espacial, quanto da vig\u00eancia temporal.<\/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\">Vig\u00eancia Espacial <\/mark><\/strong>(CTN, Art. 102)<\/li>\n<\/ul>\n\n\n\n<p><strong>Regra:<\/strong> no territ\u00f3rio de cada ente (Princ\u00edpio da territorialidade)<br \/><strong>Exce\u00e7\u00f5es<\/strong> (fora dos respectivos territ\u00f3rios): Conv\u00eanios ou normas gerais da Uni\u00e3o (Princ\u00edpio da extraterritorialidade)<\/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\">Vig\u00eancia Temporal<\/mark> <\/strong>(CTN, Art. 103) \u2013 Salvo disposi\u00e7\u00e3o em contr\u00e1rio:<\/li>\n<\/ul>\n\n\n\n<p><strong>Ato administrativos<\/strong>: data da publica\u00e7\u00e3o (\u201cato \u00e9 no ato\u201d)<br \/><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">D<\/mark>ecis\u00e3o com efic\u00e1cia normativa: 30 <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">d<\/mark>ias<\/strong><br \/><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">C<\/mark>onv\u00eanio: <\/strong>na data que <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">c<\/mark><\/strong>onstar nele (prevista), sen\u00e3o 45 dias (LINB)<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"621\" height=\"198\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/09114229\/image-212.png\" alt=\"Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ: Direito Tribut\u00e1rio\" class=\"wp-image-1458698\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/09114229\/image-212.png 621w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/09114229\/image-212-300x96.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/09114229\/image-212-610x194.png 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/09114229\/image-212-150x48.png 150w\" sizes=\"auto, (max-width: 621px) 100vw, 621px\" \/><\/figure>\n\n\n\n<p>Lembrando que os impostos, em regra, obedecem ao princ\u00edpio da n\u00e3o surpresa, ou seja, devem seguir a irretroatividade (lei nova n\u00e3o retroage para cobrar fato gerador antigo), anterioridade anual (tributo s\u00f3 pode ser cobrado no ano seguinte) e nonagesimal (tributo s\u00f3 pode ser cobrado ap\u00f3s 90 dias da publica\u00e7\u00e3o).<\/p>\n\n\n\n<p>J\u00e1 a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">aplica\u00e7\u00e3o da legisla\u00e7\u00e3o tribut\u00e1ria<\/mark><\/strong>, refere-se \u00e0 legisla\u00e7\u00e3o que ser\u00e1 aplicada em decorr\u00eancia do fato gerador, em regra, utiliza-se a aplica\u00e7\u00e3o imediata, entretanto em alguns casos a lei retroage.<\/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\">Aplica\u00e7\u00e3o imediata<\/mark> <\/strong>(CTN, Art. 105): para fato geradores futuros e aos pendentes.<\/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\">Aplica\u00e7\u00e3o retroativa<\/mark> <\/strong>(CTN, Art. 106): lei expressamente interpretativa; lei mais benigna sobre penalidades quando o ato n\u00e3o for definitivamente julgado<\/li>\n<\/ul>\n\n\n\n<p>Entenda, no entanto, que n\u00e3o h\u00e1 de se falar de retroatividade da lei sobre a incid\u00eancia \u201cnormal\u201d tributos, por exemplo, se vier a diminuir a al\u00edquota, nada ser\u00e1 feito.<\/p>\n\n\n\n<p>Outra informa\u00e7\u00e3o valiosa \u00e9 entender o que se considera como \u201c<strong>definitivamente julgado<\/strong>\u201d, para o STF (REsp 183.994\/SP), somente se tem por definitivamente julgada a execu\u00e7\u00e3o fiscal quando realizadas a arremata\u00e7\u00e3o, adjudica\u00e7\u00e3o ou remi\u00e7\u00e3o<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Interpreta\u00e7\u00e3o e Integra\u00e7\u00e3o<\/h2>\n\n\n\n<p>Para finalizar o resumo sobre Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ, vamos trara sobre Interpreta\u00e7\u00e3o e Integra\u00e7\u00e3o.<\/p>\n\n\n\n<p>A <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>interpreta\u00e7\u00e3o da legisla\u00e7\u00e3o tribut\u00e1ria<\/strong> <\/mark>\u00e9 o processo de esclarecer o sentido e o alcance das normas do sistema tribut\u00e1rio. \u00a0Existem diversas formas de interpreta\u00e7\u00e3o, entretanto o CTN nos apresentou algumas.<\/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\">Interpreta\u00e7\u00e3o literal<\/mark><\/strong> (CTN, Art. 111): Suspens\u00e3o e Exclus\u00e3o do cr\u00e9dito tribut\u00e1rio; e Dispensa de obriga\u00e7\u00f5es acess\u00f3rias<\/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\">Interpreta\u00e7\u00e3o benigna em mat\u00e9ria de infra\u00e7\u00f5es <\/mark><\/strong>(CTN, Art. 112) \u2013 em caso de d\u00favidas quanto \u00e0 capitula\u00e7\u00e3o legal do fato, circunst\u00e2ncias materiais, penalidade entre outros.<\/li>\n<\/ul>\n\n\n\n<p>Entretanto, caso n\u00e3o haja d\u00favida sobre a infra\u00e7\u00e3o, n\u00e3o h\u00e1 o que se interpretar.<\/p>\n\n\n\n<p>Al\u00e9m disso, lembre-se da <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">utiliza\u00e7\u00e3o de princ\u00edpios e conceitos do direito privado<\/mark><\/strong> em mat\u00e9ria tribut\u00e1ria para pesquisa de defini\u00e7\u00e3o e alcance, mas que fique claro que esses n\u00e3o podem definir efeitos tribut\u00e1rios (CTN, Art. 109).<\/p>\n\n\n\n<p>Agora, vamos finalizar o artigo com a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Integra\u00e7\u00e3o da Legisla\u00e7\u00e3o Tribut\u00e1ria<\/mark><\/strong>, que \u00e9 o processo de completar ou preencher lacunas na legisla\u00e7\u00e3o tribut\u00e1ria. O CTN tamb\u00e9m foi expresso na <strong>ordem do que ser\u00e1 utilizado na integra\u00e7\u00e3o<\/strong> (CTN, Art. 108).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>1\u00ba &#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Analogia<\/mark>: <\/strong>vedado resultar em tributo n\u00e3o previsto em lei (CTN, Art. 108, \u00a71\u00ba)<\/li>\n\n\n\n<li><strong>2\u00ba &#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Princ\u00edpios gerais de direito tribut\u00e1rio<\/mark><\/strong><\/li>\n\n\n\n<li><strong>3\u00ba &#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Princ\u00edpios gerais de direito p\u00fablico<\/mark><\/strong><\/li>\n\n\n\n<li><strong>4\u00ba &#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Equidade<\/mark>: <\/strong>vedado dispensar de tributo devido (CTN, Art. 108, \u00a72\u00ba)<\/li>\n<\/ul>\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 a Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ, espero que tenha sido \u00fatil.<\/p>\n\n\n\n<p>O tema \u00e9 de suma import\u00e2ncia para a \u00e1rea fiscal, 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 Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ, tema do Direito Tribut\u00e1rio. O artigo ser\u00e1 dividido da seguinte forma: Vamos l\u00e1? Conceitos Gerais Iniciando o resumo sobre Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ, vamos tentar definir \u201cLegisla\u00e7\u00e3o tribut\u00e1ria\u201d. Podemos dizer que \u00e9 o conjunto de normas e regras que [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":1394489,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219963,219982],"class_list":["post-1458689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-rj"],"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>Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ: Direito Tribut\u00e1rio<\/title>\n<meta name=\"description\" content=\"Saiba tudo sobre a legisla\u00e7\u00e3o no Direito Tribut\u00e1rio por meio do resumo Legisla\u00e7\u00e3o Tribut\u00e1ria para SEFAZ-RJ e gabarite a prova!\" 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