{"id":1484759,"date":"2024-11-13T11:08:00","date_gmt":"2024-11-13T14:08:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1484759"},"modified":"2024-11-12T23:23:51","modified_gmt":"2024-11-13T02:23:51","slug":"icms-cf-88","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/icms-cf-88\/","title":{"rendered":"ICMS na CF\/88: LTE e Direito tribut\u00e1rio"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o ICMS na CF\/88, tema da legisla\u00e7\u00e3o tribut\u00e1ria estadual (LTE) e do Direito tribut\u00e1rio.<\/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>Conceitos Gerais<\/li>\n\n\n\n<li>Fato Gerador<\/li>\n\n\n\n<li>Caracter\u00edsticas<\/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>Iniciemos o resumo sobre o ICMS na CF\/88 pela <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Compet\u00eancia<\/mark>.<\/strong><\/p>\n\n\n\n<p>O ICMS \u00e9 de compet\u00eancia, em regra, dos<strong> Estados e Distrito Federal<\/strong> (CF, Art. 155). Entretanto, n\u00e3o podemos esquecer que a Uni\u00e3o det\u00e9m compet\u00eancia residual, assim tem compet\u00eancia de instituir o ICMS em Territ\u00f3rio Federal (Art. 147)<\/p>\n\n\n\n<p>J\u00e1 que tratamos da compet\u00eancia para tributar, vamos falar sobre uma limita\u00e7\u00e3o ao poder de tributar, ou seja, as imunidades no \u00e2mbito do ICMS.<\/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\">Imunidades <\/mark><\/strong>(CF, Art. 155, X):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>exporta\u00e7\u00e3o<\/strong>, assegurada a manuten\u00e7\u00e3o e o aproveitamento do montante do imposto cobrado nas opera\u00e7\u00f5es e presta\u00e7\u00f5es anteriores<\/li>\n\n\n\n<li><strong>opera\u00e7\u00f5es<\/strong> que destinem a <strong>outros Estados petr\u00f3leo<\/strong>, inclusive lubrificantes, combust\u00edveis l\u00edquidos e gasosos dele derivados, <strong>e energia el\u00e9trica<\/strong>;<\/li>\n\n\n\n<li><strong>ouro como ativo financeiro ou instrumento cambial<\/strong><\/li>\n\n\n\n<li><strong>comunica\u00e7\u00e3o<\/strong> nas modalidades de radiodifus\u00e3o sonora e de sons e imagens de <strong>recep\u00e7\u00e3o livre e gratuita<\/strong>;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Aproveitando a oportunidade, saibamos o seguinte.<\/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\">Incid\u00eancia Restrita<\/mark> <\/strong>(CF, 155, \u00a73\u00ba)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00danicos <u>impostos<\/u> a incidirem sobre energia el\u00e9trica e telecomunica\u00e7\u00f5es<\/strong>: II, IE, ICMS e IBS.<\/li>\n\n\n\n<li><strong>\u00danicos <u>impostos<\/u> a incidirem sobre petr\u00f3leo, combust\u00edveis e minerais<\/strong>: II, IE, ICMS, IBS e do Imposto Seletivo<\/li>\n<\/ul>\n\n\n\n<p>Como abordaremos o ICMS como \u201cum todo\u201d, lembre-se de sua <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Regra Matriz<\/mark>.<\/strong><\/p>\n\n\n\n<p><strong>&#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Hip\u00f3tese<\/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-purple-color\">Material<\/mark>: <\/strong>circula\u00e7\u00e3o de mercadorias, transporte interestadual e intermunicipal ou comunica\u00e7\u00e3o (onerosa)<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Espacial<\/mark>: <\/strong>no estabelecimento onde se configure FG (em regra)<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Temporal<\/mark>: <\/strong>no momento da opera\u00e7\u00e3o, sendo a sa\u00edda da mercadoria, transmiss\u00e3o, presta\u00e7\u00e3o do servi\u00e7o entre outros.<\/li>\n<\/ul>\n\n\n\n<p><strong>&#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Consequ\u00eancia<\/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-purple-color\">Pessoal<\/mark>:<\/strong> qualquer pessoa, f\u00edsica ou jur\u00eddica, que realize, com habitualidade ou em volume que caracterize intuito comercial (regra)<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Quantitativo<\/mark>: <\/strong>valor da opera\u00e7\u00e3o ou presta\u00e7\u00e3o; <\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Fato Gerador<\/h2>\n\n\n\n<p>Continuando com o resumo sobre o ICMS na CF\/88, vamos tratar sobre o Fato Gerador.<strong><\/strong><\/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\">Fato Gerador<\/mark> <\/strong>(CF, Art. 155, II) \u2013 opera\u00e7\u00f5es ainda que as opera\u00e7\u00f5es e as presta\u00e7\u00f5es se iniciem no exterior:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Circula\u00e7\u00e3o de mercadorias<\/li>\n\n\n\n<li>Transporte interestadual e intermunicipal<\/li>\n\n\n\n<li>Comunica\u00e7\u00e3o (onerosa)<\/li>\n<\/ul>\n\n\n\n<p>Dito isso, lembre-se o seguinte: <strong>Na importa\u00e7\u00e3o<\/strong>, haver\u00e1 incid\u00eancia em qualquer hip\u00f3tese; J\u00e1 nas <strong>opera\u00e7\u00f5es com fornecimento de mercadoria e servi\u00e7o<\/strong>, s\u00f3 haver\u00e1 incid\u00eancia conjuntamente quando as mercadorias forem fornecidas com servi\u00e7os n\u00e3o compreendidos na compet\u00eancia tribut\u00e1ria dos Munic\u00edpios (CF, Art. 155, IX)<\/p>\n\n\n\n<p>Aprofundemos a rela\u00e7\u00e3o do ISS e ICMS.<\/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\">ISS X ICMS<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Regra geral<\/strong><strong> <\/strong>(ISS): Servi\u00e7o + mercadoria<\/li>\n\n\n\n<li><strong>Exce\u00e7\u00e3o 1 <\/strong>(ICMS): Servi\u00e7o + mercadoria = transporte interestadual e intermunicipal e de comunica\u00e7\u00e3o<\/li>\n\n\n\n<li><strong>Exce\u00e7\u00e3o 2<\/strong><strong> <\/strong>(Servi\u00e7o, ISS; Mercadoria, ICMS): exce\u00e7\u00f5es expressas na LC 116\/2003.<\/li>\n<\/ul>\n\n\n\n<p>Al\u00e9m disso, lembre-se das regras gerais do DIFAL.<\/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\">Diferencial de Al\u00edquotas &#8211; DIFAL<\/mark> <\/strong>(CF, Art. 155, \u00a72\u00ba, VII): opera\u00e7\u00f5es a consumidor final, contribuinte ou n\u00e3o do imposto, localizado em outro Estado)<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Responsabilidade pelo recolhimento<\/mark> <\/strong>(VIII):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Destinat\u00e1rio<\/strong>: quando este for contribuinte do imposto<\/li>\n\n\n\n<li><strong>Remetente<\/strong>: quando o destinat\u00e1rio n\u00e3o for contribuinte do imposto<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\">Bizu<\/mark>:<\/strong> DIFAL \u00e9 <strong>ICF<\/strong> (op. <strong>I<\/strong>nterestaduais a <strong>C<\/strong>onsumidor <strong>F<\/strong>inal) <\/p>\n\n\n\n<p>Para concluir, saiba da possibilidade do <strong>ICMS monof\u00e1sico <\/strong>(CF, Art. 155, \u00a74\u00ba).<\/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\">Opera\u00e7\u00f5es interestaduais:<\/mark><\/strong><\/p>\n\n\n\n<p>&#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Lubrificantes e combust\u00edveis derivados de petr\u00f3leo<\/mark><\/strong> (I): caber\u00e1 ao Estado onde ocorrer o <strong>consumo<\/strong><\/p>\n\n\n\n<p>&#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">G\u00e1s natural e n\u00e3o derivados de petr\u00f3leo<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Entre contribuintes<\/strong> (II): <strong>repartido<\/strong> entre os Estados de origem e de destino,<\/li>\n\n\n\n<li><strong>Destinadas a n\u00e3o contribuinte<\/strong> (III): imposto caber\u00e1 ao Estado de <strong>origem<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Al\u00edquota <\/mark><\/strong>(CF, Art. 155, \u00a74\u00ba, IV)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ser\u00e3o <strong>uniformes<\/strong> em todo o territ\u00f3rio nacional<\/li>\n\n\n\n<li>podem ser <strong>diferenciadas por produto<\/strong><\/li>\n\n\n\n<li>poder\u00e3o ser <strong>espec\u00edficas<\/strong>, por unidade de medida adotada, ou <strong>ad valorem <\/strong>(%)<\/li>\n\n\n\n<li>exce\u00e7\u00e3o \u00e0 legalidade (via CONFAZ)<\/li>\n\n\n\n<li>exce\u00e7\u00e3o \u00e0 anterioridade anual para serem reduzidas e restabelecidas<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Caracter\u00edsticas<\/h2>\n\n\n\n<p>Para concluir o resumo sobre o ICMS na CF\/88, vamos falar sobre as Caracter\u00edsticas do ICMS.<strong><\/strong><\/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 do ICMS <\/mark><\/strong>(CF, Art. 155, \u00a72\u00ba)<\/p>\n\n\n\n<p>&#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">N\u00e3o-cumulatividade <\/mark><\/strong>(I):<strong> compensando-se<\/strong> o que for devido em cada opera\u00e7\u00e3o com o montante <strong>cobrado nas anteriores<\/strong> pelo mesmo ou outro E ou pelo DF;<\/p>\n\n\n\n<p>&#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Isen\u00e7\u00e3o ou n\u00e3o-incid\u00eancia<\/mark><\/strong> (II) &#8211; salvo determina\u00e7\u00e3o em contr\u00e1rio da legisla\u00e7\u00e3o: <strong>n\u00e3o implica cr\u00e9dito<\/strong> para compensa\u00e7\u00e3o e acarretar\u00e1 a anula\u00e7\u00e3o do cr\u00e9dito.<\/p>\n\n\n\n<p>&#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Base de c\u00e1lculo <\/mark><\/strong>(XI): IPI \u00e9 exclu\u00eddo da BC do ICMS, quando cumulativamente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Opera\u00e7\u00e3o entre contribuintes;<\/li>\n\n\n\n<li>Produtos destinados \u00e0 industrializa\u00e7\u00e3o ou comercializa\u00e7\u00e3o;<\/li>\n\n\n\n<li>Seja fato gerador dos 2 impostos (IPI e ICMS)<\/li>\n<\/ul>\n\n\n\n<p>&#8211; <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Al\u00edquota <\/mark><\/strong>(III)<\/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-purple-color\">Seletividade<\/mark> <\/strong>(III):<strong> <\/strong>poder\u00e1 ser seletivo, em fun\u00e7\u00e3o da essencialidade das mercadorias e dos servi\u00e7os<\/li>\n<\/ul>\n\n\n\n<p><strong> Seletividade \u2013 ICMS X IPI<\/strong><\/p>\n\n\n\n<p><strong>ICMS <\/strong>(CF, Art. 155, \u00a72\u00ba, III): poder\u00e1 ser seletivo <br \/><strong>IPI <\/strong>(CF, Art. 153, \u00a73\u00ba, I):<strong> <\/strong>dever\u00e1 ser seletivo<\/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-purple-color\">Resolu\u00e7\u00e3o do Senado Federal<\/mark> <\/strong>(IV e V)<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"403\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/31165510\/image-554.png\" alt=\"ICMS na CF\/88: LTE e Direito tribut\u00e1rio\" class=\"wp-image-1484762\" style=\"width:842px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/31165510\/image-554.png 886w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/31165510\/image-554-300x136.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/31165510\/image-554-768x349.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/10\/31165510\/image-554-150x68.png 150w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/figure>\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-purple-color\">Al\u00edquota interna X interestadual <\/mark><\/strong>(VI):<strong> <\/strong>as al\u00edquotas <strong>internas n\u00e3o poder\u00e3o ser inferiores<\/strong> \u00e0s previstas para as <strong>opera\u00e7\u00f5es interestaduais <\/strong>(12%), salvo delibera\u00e7\u00e3o do CONFAZ (LC 24\/75)<\/li>\n<\/ul>\n\n\n\n<p>Referente as al\u00edquotas interestaduais, temos a seguinte regra:<\/p>\n\n\n\n<p><strong>Al\u00edquota interestadual &#8211; <\/strong>Estados \u201cricos\u201d para \u201cpobres\u201d: 7%<br \/><strong>Al\u00edquota interestadual &#8211; <\/strong>Estados \u201cpobres\u201d para \u201cricos\u201d: 12%<\/p>\n\n\n\n<p>E quais s\u00e3o os estados considerados ricos? Os do Sul e Sudeste, exceto o Esp\u00edrito Santo.<\/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 o ICMS na CF\/88. Espero que o artigo tenha sido \u00fatil.<\/p>\n\n\n\n<p>Obviamente o artigo traz apenas um trecho da legisla\u00e7\u00e3o, 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=\"h-quer-saber-tudo-sobre-concursos-previstos-confira-nossos-artigos\">Quer saber tudo sobre concursos previstos?<br \/>Confira nossos artigos!<\/h2>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos abertos<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2024<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2025<\/mark><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o ICMS na CF\/88, tema da legisla\u00e7\u00e3o tribut\u00e1ria estadual (LTE) e do Direito tribut\u00e1rio. O artigo ser\u00e1 divido da seguinte forma: Vamos l\u00e1? Conceitos Gerais Iniciemos o resumo sobre o ICMS na CF\/88 pela Compet\u00eancia. O ICMS \u00e9 de compet\u00eancia, em regra, dos Estados e Distrito [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":558234,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219963],"class_list":["post-1484759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais"],"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>ICMS na CF\/88: LTE e Direito tribut\u00e1rio<\/title>\n<meta name=\"description\" content=\"Veja por meio deste artigo, tudo sobre o ICMS na CF\/88, tema da legisla\u00e7\u00e3o tribut\u00e1ria estadual (LTE) e do Direito tribut\u00e1rio.\" \/>\n<meta name=\"robots\" content=\"index, follow, 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