Tributário
| Páginas | 75-76 |
Page 75
Direito Tributário. ANCINE. Contribuição de intervenção no domínio econômico. Desnecessidade de vinculação direta entre o contribuinte e a destinação das receitas tributárias arrecadadas. Medida provisória. Pressupostos de urgência e relevância. Discricionariedade do chefe do poder executivo. Precedentes. Acórdão recorrido publicado 04.6.2010. A jurisprudência deste Supremo Tribunal Federal consolidou-se no sentido de que é constitucional a instituição de contribuição social de intervenção no domínio econômico destinada ao setor cinematográfico, pois entende pela desnecessidade de vinculação direta entre o contribuinte e a destinação das receitas arrecadas por meio do aludido tributo. A análise dos pressupostos de relevância e urgência, para edição de medidas provisórias, está jungida à discricionariedade do Chefe do Poder Executivo. As excepcionais situações de excesso de poder, suscetíveis de atrair censura jurisdicional, não estão configuradas no caso em apreço. Agravo regimental conhecido e não provido.
(STF - Ag. Regimental no Rec. Extraordinário n. 700160/RJ - 1a. T. - Ac. unânime - Rel.: Min. Rosa Weber - Fonte: DJ, 30.04.2014).
Agravo Regimental no Recurso Extraordinário com Agravo. Processual Civil. Tributário. Imposto sobre circulação de mercadorias e serviços
Page 76
- ICMS. 1. Cálculo por dentro e incidência sobre os encargos financeiros nas vendas a prazo: constitucionalidade. 2. Taxa Selic. Atualização de débitos tributários: Constitucionalidade. Precedente. 3. Multa moratória. Observância ao princípio da razoabilidade. Análise do caráter confiscatório. Reexame de provas...
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