{"id":1486239,"date":"2024-11-21T08:28:00","date_gmt":"2024-11-21T11:28:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1486239"},"modified":"2024-11-12T23:06:30","modified_gmt":"2024-11-13T02:06:30","slug":"lc-24-75-sefaz-rj","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/lc-24-75-sefaz-rj\/","title":{"rendered":"LC 24\/75 para SEFAZ-RJ"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o resumo da LC 24\/75 para SEFAZ-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual. A LC 24\/75 disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de isen\u00e7\u00f5es do imposto sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias.<\/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>Aprova\u00e7\u00e3o<\/li>\n\n\n\n<li>Cronograma e San\u00e7\u00f5es<\/li>\n<\/ul>\n\n\n\n<p>Sem mais delongas, vamos l\u00e1!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Conceitos Gerais<\/h2>\n\n\n\n<p>Iniciemos o resumo da LC 24\/75 para SEFAZ-RJ pela previs\u00e3o constitucional.<\/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\">Previs\u00e3o Constitucional<\/mark> <\/strong>(CF, Art. 155, XII, \u201cg\u201d): <strong>cabe \u00e0 lei complementar regular<\/strong> a forma como, mediante delibera\u00e7\u00e3o dos Estados e do Distrito Federal, isen\u00e7\u00f5es, incentivos e <strong>benef\u00edcios fiscais<\/strong> ser\u00e3o concedidos e revogados.<\/p>\n\n\n\n<p>Assim saibamos os demais instrumentos \u201cregulares\u201d para a concess\u00e3o de um conv\u00eanio.<\/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\">Instrumentos da Concess\u00e3o<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lei Complementar: <\/strong><strong>regula como<\/strong> os benef\u00edcios fiscais ser\u00e3o concedidos\/revogados (CF Art. 155, \u00a7 2\u00ba, XII, g)<\/li>\n\n\n\n<li><strong>Conv\u00eanio do CONFAZ:<\/strong><strong> <\/strong><strong>delibera<\/strong> sobre os benef\u00edcios fiscais (LC 24\/75, Art. 1\u00ba), definindo apenas as condi\u00e7\u00f5es gerais (LC 24\/75, Art. 10\u00ba)<\/li>\n\n\n\n<li><strong>Decreto Estadual<\/strong><strong>:<\/strong> ratifica (LC 24\/75, Art. 4\u00ba)<\/li>\n\n\n\n<li><strong>LO Estadual<\/strong><strong>:<\/strong> concede o benef\u00edcio (CF, Art. 150, \u00a76\u00ba)<\/li>\n<\/ul>\n\n\n\n<p>Importante n\u00e3o confundir o conv\u00eanio do Confaz com um \u201cmero\u201d conv\u00eanio entre dois estados.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-cyan-bluish-gray-color\">Conv\u00eanios CONFAZ X Conv\u00eanio entre 2 estados<\/mark><\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\">Conv\u00eanio CONFAZ (sobre ICMS)<\/mark>:<\/strong> <strong>normas prim\u00e1rias<\/strong> (previs\u00e3o Constitucional), podendo inovar o ordenamento jur\u00eddico.<br \/><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-orange-color\"><strong>Conv\u00eanio entre 2 estados<\/strong>:<\/mark> <strong>norma complementar<\/strong> (CTN, Art. 100, IV)<\/p>\n\n\n\n<p>Al\u00e9m disso, e j\u00e1 para entrarmos na LC, vejamos o rol (exemplificativo) dos benef\u00edcios fiscais.<\/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\">Benef\u00edcios fiscais\u00a0<\/mark><\/strong>(Art. 1\u00ba e \u00a7\u00fa)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Isen\u00e7\u00e3o<\/strong>: inclusive prorroga\u00e7\u00f5es e extens\u00f5es<\/li>\n\n\n\n<li><strong>Redu\u00e7\u00e3o da BC<\/strong><\/li>\n\n\n\n<li><strong>Devolu\u00e7\u00e3o de tributo<\/strong>: total ou parcial, direta ou indireta, condicionada ou n\u00e3o<\/li>\n\n\n\n<li><strong>Cr\u00e9ditos presumidos<\/strong><\/li>\n\n\n\n<li><strong>Quaisquer outros incentivos<\/strong>: dos quais resulte redu\u00e7\u00e3o ou elimina\u00e7\u00e3o, direta ou indireta, do respectivo \u00f4nus<\/li>\n<\/ul>\n\n\n\n<p>Para ficar claro, estamos tratando apenas de benef\u00edcios fiscais em rela\u00e7\u00e3o ao ICMS.<\/p>\n\n\n\n<p>Outro ponto de aten\u00e7\u00e3o \u00e9 a <strong>n\u00e3o aplica\u00e7\u00e3o da LC 24\/75<\/strong> para as ind\u00fastrias na <strong>Zona Franca de Manaus<\/strong> (ZFM<strong>)<\/strong>, sendo vedado \u00e0s demais Unidades da Federa\u00e7\u00e3o determinar a exclus\u00e3o de incentivo fiscal, pr\u00eamio ou est\u00edmulo concedido pelo Estado do Amazonas (Art. 15).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Aprova\u00e7\u00e3o<\/h2>\n\n\n\n<p>Continuemos o resumo da LC 24\/75 para SEFAZ-RJ pelos <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">tramites de aprova\u00e7\u00e3o dos conv\u00eanios<\/mark><\/strong>.<\/p>\n\n\n\n<p>Basicamente, os conv\u00eanios ser\u00e3o celebrados em reuni\u00f5es para as quais tenham sido convocados representantes de todos os Estados e do Distrito Federal, sob a presid\u00eancia de representantes do Governo federal (Art. 2).<\/p>\n\n\n\n<p>Assim, vejamos de forma esquem\u00e1tica<\/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\">Da discuss\u00e3o<\/mark><\/strong><\/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-purple-color\"><strong>Convoca\u00e7\u00e3o<\/strong> <\/mark>(Art. 2, caput): <strong>todos<\/strong> os representantes (27), sob a presid\u00eancia do Governo federal<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Presen\u00e7a <\/mark><\/strong>(Art. 2, caput): <strong>maioria<\/strong> das UFs (14)<\/li>\n<\/ul>\n\n\n\n<p>Atente-se que os conv\u00eanios podem dispor que a aplica\u00e7\u00e3o de qualquer de suas cl\u00e1usulas seja limitada a uma ou a algumas UFs (Art. 3)<strong><\/strong><\/p>\n\n\n\n<p>Assim, para a delibera\u00e7\u00e3o propriamente dito temos que,<\/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\">Na Delibera\u00e7\u00e3o<\/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\">Concess\u00e3o de benef\u00edcio <\/mark><\/strong>(Art. 2, \u00a72\u00ba)<strong>:<\/strong> decis\u00e3o <strong>un\u00e2nime<\/strong> dos presentes<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Revoga\u00e7\u00e3o <\/mark><\/strong>(Art. 2, \u00a72\u00ba): <strong>4\/5<\/strong> dos presentes<\/li>\n<\/ul>\n\n\n\n<p>Ap\u00f3s a delibera\u00e7\u00e3o,<strong> <\/strong>dentro de <strong>10 dias<\/strong>, contados da data final da reuni\u00e3o, a resolu\u00e7\u00e3o nela adotada ser\u00e1 publicada no DOU (\u00a73\u00ba)<strong><\/strong><\/p>\n\n\n\n<p>Entretanto, n\u00e3o basta a publica\u00e7\u00e3o no di\u00e1rio oficial da uni\u00e3o, tamb\u00e9m temos a parte dos estados.<\/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\">Decreto Estadual de Ratifica\u00e7\u00e3o <\/mark><\/strong>(Art. 4\u00ba): dentro de <strong>15 dias<\/strong> da publica\u00e7\u00e3o do DUO, o Executivo Estadual publicar\u00e1 decreto ratificando ou n\u00e3o os conv\u00eanios celebrados, considerando-se\u00a0ratifica\u00e7\u00e3o t\u00e1cita\u00a0dos conv\u00eanios a\u00a0falta de manifesta\u00e7\u00e3o no prazo.<\/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\">Ratifica\u00e7\u00e3o ou rejei\u00e7\u00e3o do conv\u00eanio<\/mark> <\/strong>\u2013 publica\u00e7\u00e3o do DOE:<\/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-purple-color\"><strong>Ratifica\u00e7\u00e3o<\/strong> <\/mark>(Art. 4, caput): <strong>todas as UFs<\/strong>, sendo que a falta de manifesta\u00e7\u00e3o \u00e9 considerada como ratifica\u00e7\u00e3o t\u00e1cita (Art. 4, \u00a71\u00ba).<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Rejei\u00e7\u00e3o<\/mark> <\/strong>(Art. 4, \u00a72\u00ba): pelo menos um contr\u00e1rio expressamente (em caso de concess\u00e3o) ou no m\u00ednimo 1\/5 (em caso de revoga\u00e7\u00e3o)<\/li>\n<\/ul>\n\n\n\n<p>Aplica-se, inclusive, \u00e0s UFs cujos representantes n\u00e3o tenham comparecido \u00e0 reuni\u00e3o (\u00a72\u00ba)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cronograma e San\u00e7\u00f5es<\/h2>\n\n\n\n<p>Concluindo o resumo da LC 24\/75 para SEFAZ-RJ, vejamos o \u201ccronograma\u201d para aprova\u00e7\u00e3o.<\/p>\n\n\n\n<p>Ap\u00f3s o prazo de ratifica\u00e7\u00e3o dos conv\u00eanios, ser\u00e1 publicado no Di\u00e1rio Oficial da Uni\u00e3o, em at\u00e9 10 dias, a ratifica\u00e7\u00e3o ou a rejei\u00e7\u00e3o (Art. 5)<\/p>\n\n\n\n<p>E caso seja aprovado, os conv\u00eanios entrar\u00e3o em vigor no trig\u00e9simo dia ap\u00f3s a publica\u00e7\u00e3o, salvo disposi\u00e7\u00e3o em contr\u00e1rio (Art. 6).<\/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\">Cronograma da concess\u00e3o do conv\u00eanio:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>em at\u00e9 10 dias (Art. 2, \u00a73\u00ba): publica\u00e7\u00e3o do conv\u00eanio no DOU\u00a0<\/li>\n\n\n\n<li>em at\u00e9 15 dias (Art. 4\u00ba): decretos estaduais ratificado ou n\u00e3o o conv\u00eanio\u00a0<\/li>\n\n\n\n<li>em at\u00e9 10 dias (Art. 5\u00ba): publica\u00e7\u00e3o no DOU da ratifica\u00e7\u00e3o ou n\u00e3o do conv\u00eanio<\/li>\n\n\n\n<li>Ap\u00f3s 30 dias (Art. 6\u00ba): Vig\u00eancia do Conv\u00eanio<\/li>\n<\/ul>\n\n\n\n<p>Vejamos o esquema,<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"233\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/05080421\/image-58.png\" alt=\"LC 24\/75 para SEFAZ-RJ\" class=\"wp-image-1486240\" style=\"width:701px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/05080421\/image-58.png 886w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/05080421\/image-58-300x79.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/05080421\/image-58-768x202.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/05080421\/image-58-150x39.png 150w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/figure>\n\n\n\n<p>Um bizu para decorar isso \u00e9 pensar que os Decretos dos Estados demoram mais devido a quantidade de estados.<\/p>\n\n\n\n<p>Outro ponto importante de lembrar \u00e9 que os conv\u00eanios ratificados <strong>obrigam todas as UFs<\/strong> inclusive as que, regularmente convocadas, n\u00e3o se tenham feito representar na reuni\u00e3o (Art. 7\u00ba)<\/p>\n\n\n\n<p>Para finalizar o resumo, vejamos as disposi\u00e7\u00f5es sobre as san\u00e7\u00f5es.<\/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\">San\u00e7\u00f5es pela inobserv\u00e2ncia da LC 24\/75<\/mark> <\/strong>(Art. 8\u00ba) \u2013 <strong>cumulativamente<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nulidade do ato<\/li>\n\n\n\n<li>Inefic\u00e1cia do cr\u00e9dito fiscal atribu\u00eddo ao estabelecimento recebedor<\/li>\n\n\n\n<li>Exigibilidade do ICMS n\u00e3o pago ou devolvido<\/li>\n\n\n\n<li>Inefic\u00e1cia da lei ou ato que conceda remiss\u00e3o do d\u00e9bito<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">Obs.: <\/mark><\/strong>Al\u00e9m disso, o TCU pode julgar a irregularidade das contas (de forma presumida) e suspender as transfer\u00eancias para o Estado (\u00a7\u00fa\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\">Veda\u00e7\u00e3o aos Munic\u00edpios <\/mark><\/strong>(Art. 9\u00ba): concederem qualquer dos benef\u00edcios referentes a sua parcela na receita do ICMS, sob pena das san\u00e7\u00f5es previstas na LC 24\/75.<\/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 a LC 24\/75 para SEFAZ-RJ. Espero que tenha gostado.<\/p>\n\n\n\n<p>Obviamente o artigo \u00e9 apenas um resumo do conte\u00fado, 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 resumo da LC 24\/75 para SEFAZ-RJ, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual. A LC 24\/75 disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de isen\u00e7\u00f5es do imposto sobre opera\u00e7\u00f5es relativas \u00e0 circula\u00e7\u00e3o de mercadorias. O artigo ser\u00e1 dividido da seguinte forma: Sem mais delongas, vamos l\u00e1! Conceitos [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":558780,"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-1486239","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>LC 24\/75 para SEFAZ-RJ<\/title>\n<meta name=\"description\" content=\"Veja nesse artigo o resumo da LC 24\/75 para SEFAZ-RJ, que disp\u00f5e sobre os conv\u00eanios para a concess\u00e3o de isen\u00e7\u00f5es do ICMS.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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