Tributário
Autor | Min. Ricardo Lewandowski |
Páginas | 76-77 |
Page 76
Agravo regimental em recurso extraordinário. Tributário. ISS. Imunidade tributária do art. 150, VI, d, da CF. Abrangência. Serviços de composição gráfica. Impossibilidade. Interpretação restritiva. Agravo improvi-do. I - A imunidade tributária prevista no art. 150, VI, d, da Constituição Federal não abrange os serviços de composição gráfica. Precedentes. II - O Supremo Tribunal Federal possui entendimento no sentido de que a imunidade em discussão deve ser interpretada restritivamente. III - Agravo regimental improvido. (STF - Ag. Regimental no Rec. Extraordinário n. 631864/MG-1 a. T.-Ac. unânime-Rei.: Min. Ricardo Lewandowski - Fonte: DJe, 19.05.2011).
Constitucional e Tributário. Conselho Federal de Engenharia Arqui-tetura e Agronomia - Confea. Lei 6.496/1977 (art. 2o, § 2o). Delegação de competência para fixação de alíquota e base de cálculo de Taxa de Anotação de Responsabilidade Técnica (ART) por conselho de fiscalização. Impossibilidade. Indelegabilida-de. Matéria reservada à lei. Violação aos princípios da legalidade e tipici-dade tributária e ao art. 97 do CTN. I - O legislador ao atribuir ao Confea a competência para fixar a alíquota e a base de cálculo da Taxa de ART (Anotação de Responsabilidade Téc-nica) não observou os princípios da legalidade tributária (CF, art. 150, § Io) e a tipicidade, segundo os quais o tributo só pode ser exigido quando todos os elementos da norma jurídica - hipótese de incidência, sujeito ativo e passivo, base de cálculo e alíquo-tas - estão contidos na lei, nem tampouco a regra do art. 97 do CTN, que discrimina os elementos obrigatórios reservados à lei, notadamente a fixação da alíquota do tributo e da sua base de cálculo (CTN, art. 97, IV). II - Embargos infringentes providos, para reformar o acórdão embargado e...
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