Aula 00 Apresentacao Tributo e Especies

Aula 00
Curso: Direito Tributrio preparatrio para o XII Exame de Ordem
Professores: Joo Marcelo Oliveira Rocha, Edvaldo Nilo
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Art.
compulsria,
exprimir,
instituda
em
que
em
Tributo
toda
moeda
ou
cujo
no
constitua
lei
prestao
valor
sano
cobrada
nela
de
ato
mediante
pecuniria
se
possa
ilcito,
atividade
administrativa plenamente vinculada.

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Art. 78. Considera-se poder de polcia atividade da
administrao
pblica
que,
limitando
ou
disciplinando
direito, interesse ou liberdade, regula a prtica de ato

ou
absteno
de
fato,
concernente
costumes,
disciplina
exerccio
concesso
de
ou
em
segurana,
da
atividades
autorizao
razo
de
interesse
higiene,
produo
econmicas
do
do
pblico
ordem,
mercado,
dependentes
Poder
Pblico,
aos
ao
de
tranqilidade pblica ou ao respeito propriedade e aos

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do
Pargrafo nico. Considera-se regular o exerccio

poder
de
polcia
quando
desempenhado
pelo
rgo
competente nos limites da lei aplicvel, com observncia

do processo legal e, tratando-se de atividade que a lei
tenha como discricionria, sem abuso ou desvio de poder.

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Art. 81. A contribuio de melhoria cobrada pela
Unio,
pelos
Estados,
pelo
Distrito
Federal
ou
pelos
Municpios, no mbito de suas respectivas atribuies,

instituda para fazer face ao custo de obras pblicas de
que decorra valorizao imobiliria...

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resultar para cada imvel beneficiado.

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Art. 4 A natureza jurdica especfica do tributo
determinada pelo fato gerador da respectiva obrigao,

sendo irrelevantes para qualific-la:
I - a denominao e demais caractersticas formais
adotadas pela lei;
II
destinao
legal
do
produto
da
sua
arrecadao.

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Art.
148.
Unio,
mediante
lei
complementar,
poder instituir emprstimos compulsrios:

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para
atender
despesas
extraordinrias,
decorrentes de calamidade pblica, de guerra externa ou

sua iminncia;
II
no
caso
de
investimento
pblico
de
carter
urgente e de relevante interesse nacional, observado o

disposto no art. 150, III, "b".
Pargrafo
nico.
aplicao
dos
recursos
provenientes de emprstimo compulsrio ser vinculada

despesa que fundamentou sua instituio.

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Art.
15.
Somente
Unio,
nos
seguintes
casos
excepcionais, pode instituir emprstimos compulsrios:

I - guerra externa, ou sua iminncia;
II - calamidade pblica que exija auxlio federal
impossvel
de
atender
com
os
recursos
oramentrios
disponveis;
III - conjuntura que exija a absoro temporria de
poder aquisitivo. > ?
Pargrafo
prazo
do
nico.
emprstimo
A
e
lei
as
fixar
condies
obrigatoriamente
de
seu
resgate,
observando, no que for aplicvel, o disposto nesta Lei.

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Art. 149. Compete exclusivamente Unio instituir
contribuies
sociais,
de
interveno
no
domnio
econmico e de interesse das categorias profissionais ou

econmicas,
como
instrumento
de
sua
atuao
nas
respectivas reas, observado o disposto nos arts. 146,

III, e 150, I e III, e sem prejuzo do previsto no art.
195, 6, relativamente s contribuies a que alude o
dispositivo.
1 Os Estados, o Distrito Federal e os Municpios
instituiro
para
contribuio,
custeio,
em
cobrada
de
benefcio
seus
destes,
servidores,
do
regime
previdencirio de que trata o art. 40, cuja alquota no

ser inferior da contribuio dos servidores titulares
de cargos efetivos da Unio.
(...)
Art.
149-A.
Os
Municpios
Distrito
Federal
podero instituir contribuio, na forma das respectivas

leis, para o custeio do servio de iluminao pblica,
observado o disposto no art. 150, I e III.
(...)

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2 As contribuies sociais e de interveno no
domnio econmico de que trata o caput deste artigo:

I - no incidiro sobre as receitas decorrentes de
exportao;

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II - incidiro tambm sobre a importao de produtos

estrangeiros ou servios;
III - podero ter alquotas:
a)
receita
ad
valorem,
bruta
ou
tendo
valor
por
da
base
operao
faturamento,
e,
no
caso
a
de
importao, o valor aduaneiro;

b) especfica, tendo por base a unidade de medida
adotada.

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Art. 195. A seguridade social ser financiada por
toda a sociedade, de forma direta e indireta, nos termos

da lei, mediante recursos provenientes dos oramentos da
Unio, dos Estados, do Distrito Federal e dos Municpios,
e das seguintes contribuies sociais:

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I - do empregador, da empresa e da entidade a ela

equiparada na forma da lei, incidentes sobre:
a)
folha
de
salrios
demais
rendimentos
do
trabalho pagos ou creditados, a qualquer ttulo,

pessoa
fsica
que
lhe
preste
servio,
mesmo
sem
vnculo empregatcio;
b) a receita ou o faturamento;
c) o lucro;
II
previdncia
do
trabalhador
social,
no
dos
incidindo
demais
segurados
contribuio
da
sobre
aposentadoria e penso concedidas pelo regime geral de

previdncia social de que trata o art. 201;
III - sobre a receita de concursos de prognsticos.
IV - do importador de bens ou servios do exterior,
ou de quem a lei a ele equiparar.
(...)
lei
destinadas
garantir
poder
a
instituir
manuteno
ou
outras
fontes
expanso
da
seguridade social, obedecido o disposto no art. 154, I.

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Aula 00 Apresentacao Tributo e Especies

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Aula 00

Curso: Direito Tributrio preparatrio para o XII Exame de Ordem

Professores: Joo Marcelo Oliveira Rocha, Edvaldo Nilo

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