Elementos constitutivos da obrigação tributária e relação jurídico-tributária
Autor | Aurélio Passos |
Ocupação do Autor | Coordenador |
Páginas | 639-640 |
Page 639
56. EXAME OAB - 2008.1) Consoante o CTN, a base de cálculo do imposto de renda da pessoa jurídica corresponde ao montante da renda e dos proventos tributáveis. Nesse caso, não está pre-vista no CTN a base de cálculo na forma de lucro
(a) líquido;
(b) presumido;
(c) real;
(d) arbitrado
_________________________________________________________________________________
De acordo com o art. 44 do CTN, "a base de cálculo do imposto é o montante, real, arbitrado ou presumido, da renda ou dos proventos tributáveis". Neste sentido, conclui-se que não está prevista no CTN a base de cálculo na forma de lucro líquido, pelo que a resposta é a alternativa (a).
Gabarito "A"
EXAME OAB - 2007.3
57. Contribuinte(s) do Imposto sobre Transmissão de Bens Imóveis por ato oneroso inter vivos, de competência dos municípios, é(são), necessariamente,
(a) o adquirente do bem;
(b) o alienante do bem;
(c) qualquer das partes envolvidas na operação tributada, conforme dispuser a lei;
(d) o adquirente e o alienante do bem pro rata.
_________________________________________________________________________________
Pode ser sujeito passivo do ITBI qualquer uma das partes da operação tributária de transmissão de bem imóvel, ou seja, tanto o transmitente quanto o adquirente, conforme art. 42 do CTN, que prevê: "contribuinte do imposto é qualquer das partes na operação tributada, como dispuser a lei". Assim, a resposta correta é a alternativa (c)
Gabarito "C"
OAB 2007.3
58. Em relação às alíquotas e à base de cálculo de tributos, assinale a assertiva INCORRETA:
(a) Dependendo da situação do fato gerador e do próprio contribuinte, as taxas poderão ter a mesma base de cálculo dos impostos ou ser calculadas em função do capital das empresas.
(b) As alíquotas aplicáveis às operações e prestações interestaduais e de exportação serão estabelecidas por resolução do Senado Federal, após aprovação pela maioria absoluta de seus membros.
(c) No imposto de importação, quando a alíquota for ad valorem, a base de cálculo é o preço normal que o produto, ou seu similar, alcançaria, ao tempo da importação, em uma venda em condições de livre concorrência, para entrega no porto ou lugar de entrada do produto no País.
(d) No IPTU e no ITR, as bases de cálculo são, respectivamente, o valor venal e o valor fundiário do imóvel.
_________________________________________________________________________________
(a) Incorreta. De acordo com o art. 77, parágrafo único, da CF, "a taxa não...
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PEÇA SUA AVALIAÇÃO- Exame da OAB. Questões Comentadas
- Tributário
- Limitações constitucionais ao poder de tributar e princípios tributários
- Definição de tributos e espécies tributárias
- Impostos e contribuições em espécie
- Competência tributária
- Vigência, aplicação, interpretação e integração da legislação tributária
- Elementos constitutivos da obrigação tributária e relação jurídico-tributária
- Responsabilidade tributária
- Crédito tributário e lançamento
- Suspensão, extinção, exclusão do crédito tributário
- Garantias e privilégios do crédito tributário
- Administração tributária, fiscalização e processo administrativo fiscal
- Dívida ativa, inscrição, certidões e execução fiscal
- Ações tributárias
- Outras matérias e temas combinados
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