Outras matérias e temas combinados
Autor | Aurélio Passos |
Ocupação do Autor | Coordenador |
Páginas | 655-656 |
Page 655
OAB/SP - 135º
108. Considere que Gilson possua os seguintes débitos vencidos para com a Fazenda Pública municipal: imposto sobre serviços de qualquer natureza (ISS), no valor de R$ 800,00; contribuição de melhoria, no valor de R$ 2.350,00; taxa de polícia, no valor de 550,00. No caso de imputação do pagamento, a autoridade administrativa competente deverá extinguir os créditos tributários na seguinte ordem:
(a) ISS, contribuição de melhoria e taxa de polícia;
(b) ISS, taxa de polícia e contribuição de melhoria;
(c) taxa de polícia, ISS e contribuição de melhoria;
(d) contribuição de melhoria, taxa de polícia e ISS.
_________________________________________________________________________________
De acordo com o art. 163, II, do CTN, existindo simultaneamente dois ou mais débitos vencidos do mesmo sujeito passivo para com a mesma pessoa jurídica de Direito Público, relativos a diferentes tributos, a autoridade administrativa competente para receber o pagamento determinará a respectiva imputação na seguinte ordem: primeiramente às contribuições de melhoria, depois às taxas e por fim aos impostos. Assim, a resposta correta é alternativa D.
Gabarito "D"
OAB/SP 133ª
109. Analise as proposições nos termos do Código Tributário
Nacional:
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A restituição de tributos que comportem transferência do respectivo encargo financeiro somente será feita a quem provar haver assumido referido encargo ou, no caso de tê-lo transferido a terceiro, estar por este expressamente auto-rizado a recebê-la.
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Em caso de revogação de moratória anterior-mente concedida em caráter individual, o tempo decorrido entre a concessão e a revogação não se computa para efeito da prescrição do direito à cobrança do crédito, se restar configurado dolo ou simulação.
Page 656
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Há dever legal de conservação dos livros obrigatórios de escrituração comercial e fiscal, bem como os comprovantes dos lançamentos neles efetuados, pelo sujeito passivo das respectivas obrigações tributárias, independentemente de já ter ocorrido a prescrição dos créditos tributários decorrentes das operações a que se refiram.
Quanto às proposições, pode-se afirmar que
(a) todas estão corretas;
(b) estão corretas apenas I e II;
(c) estão incorretas I e III;
(d) estão incorretas II e III.
_________________________________________________________________________________
Item I - Correto. Conforme art. 166 do CTN: "A restituição de tributos que comportem, por sua natureza, transferência do...
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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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