Significado da Expressão Legislação Tributária

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CEBRASPE (2021):

QUESTÃO CERTA: Os decretos podem ser considerados legislação tributária, para os efeitos do CTN.

COMENTÁRIOSegundo o art. 96 do CTN, o decreto consta no rol das espécies normativas que compõem a legislação tributária:

Art. 96. A expressão “legislação tributária” compreende as leis, os tratados e as convenções internacionais, os decretos e as normas complementares que versem, no todo ou em parte, sobre tributos e relações jurídicas a eles pertinentes.

FONTE: GRAN CURSOS.

FCC (2006):

QUESTÃO CERTA: A expressão “legislação tributária” compreende as leis, os tratados e as convenções internacionais, os decretos e as normas complementares que versem, no todo ou em parte, sobre tributos e relações jurídicas a eles pertinentes.

COPS-UEL (2011):

QUESTÃO ERRADA: a expressão “legislação tributária” compreende as leis, os tratados e as convenções internacionais, exclusive decretos e normas complementares, que versem, no todo ou em parte, sobre tributos e relações jurídicas a eles pertinentes.

Instituo Excelência (2018):

QUESTÃO CERTA: A expressão “legislação tributária” compreende as leis, os tratados e as convenções internacionais, os decretos e as normas complementares que versem, no todo ou em parte, sobre tributos e relações jurídicas a eles pertinentes. Mas somente a lei pode estabelecer: as hipóteses de exclusão, suspensão e extinção de créditos tributários, ou de dispensa ou redução de penalidades.

CTN:

Art. 96. A expressão “legislação tributária” compreende as leis, os tratados e as convenções internacionais, os decretos e as normas complementares que versem, no todo ou em parte, sobre tributos e relações jurídicas a eles pertinentes.

 Art. 97. Somente a lei pode estabelecer:

       I – a instituição de tributos, ou a sua extinção;

       II – a majoração de tributos, ou sua redução, ressalvado o disposto nos artigos 21, 26, 39, 57 e 65;

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       III – a definição do fato gerador da obrigação tributária principal, ressalvado o disposto no inciso I do § 3º do artigo 52, e do seu sujeito passivo;

       IV – a fixação de alíquota do tributo e da sua base de cálculo, ressalvado o disposto nos artigos 21, 26, 39, 57 e 65;

       V – a cominação de penalidades para as ações ou omissões contrárias a seus dispositivos, ou para outras infrações nela definidas;

       VI – as hipóteses de exclusão, suspensão e extinção de créditos tributários, ou de dispensa ou redução de penalidades.

       § 1º Equipara-se à majoração do tributo a modificação da sua base de cálculo, que importe em torná-lo mais oneroso.

       § 2º Não constitui majoração de tributo, para os fins do disposto no inciso II deste artigo, a atualização do valor monetário da respectiva base de cálculo.

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  93. Thanks for the suggestions you discuss through your blog. In addition, a lot of young women who seem to become pregnant do not even seek to get medical insurance because they have anxiety they couldn’t qualify. Although a few states now require that insurers present coverage no matter what about the pre-existing conditions. Rates on most of these guaranteed options are usually higher, but when taking into consideration the high cost of medical treatment it may be any safer route to take to protect the financial potential.

  94. One important issue is that while you are searching for a student loan you may find that you’ll want a cosigner. There are many scenarios where this is true because you might discover that you do not use a past credit standing so the loan provider will require that you’ve someone cosign the loan for you. Good post.

  95. Howdy just wanted to give you a brief heads up and let you know a few of the pictures aren’t loading correctly. I’m not sure why but I think its a linking issue. I’ve tried it in two different internet browsers and both show the same outcome.

  96. After looking over a few of the blog articles on your blog, I seriously appreciate your technique of blogging. I book-marked it to my bookmark website list and will be checking back soon. Please visit my web site as well and let me know how you feel.

  97. One thing is that when you are searching for a student loan you may find that you’ll want a co-signer. There are many situations where this is correct because you should find that you do not have a past credit standing so the mortgage lender will require that you’ve someone cosign the financial loan for you. Good post.

  98. Its like you learn my mind! You appear to grasp so much approximately this, like you wrote the book in it or something. I believe that you just could do with a few p.c. to power the message house a bit, but instead of that, that is excellent blog. A great read. I’ll certainly be back.

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  100. When I initially left a comment I seem to have clicked the -Notify me when new comments are added- checkbox and from now on every time a comment is added I receive four emails with the exact same comment. Is there an easy method you are able to remove me from that service? Thank you.

  101. It’s my opinion that a foreclosures can have a significant effect on the client’s life. Mortgage foreclosures can have a 6 to several years negative effects on a debtor’s credit report. A new borrower having applied for home financing or any loans for that matter, knows that the particular worse credit rating is, the more tough it is to get a decent bank loan. In addition, it may possibly affect a new borrower’s capacity to find a good place to lease or hire, if that gets to be the alternative housing solution. Great blog post.

  102. Having read this I thought it was very enlightening. I appreciate you finding the time and effort to put this article together. I once again find myself personally spending way too much time both reading and leaving comments. But so what, it was still worthwhile!

  103. This article is a breath of fresh air! The author’s distinctive perspective and thoughtful analysis have made this a truly fascinating read. I’m grateful for the effort he has put into producing such an informative and provocative piece. Thank you, author, for providing your wisdom and igniting meaningful discussions through your exceptional writing!

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  105. Thanks for sharing your ideas here. The other factor is that every time a problem comes up with a pc motherboard, people should not take the risk of repairing this themselves because if it is not done right it can lead to irreparable damage to the entire laptop. It will always be safe to approach the dealer of the laptop for that repair of its motherboard. They have technicians who definitely have an skills in dealing with laptop motherboard problems and can have the right diagnosis and execute repairs.

  106. Hiya! Quick question that’s entirely off topic. Do you know how to make your site mobile friendly? My website looks weird when browsing from my iphone 4. I’m trying to find a theme or plugin that might be able to fix this problem. If you have any suggestions, please share. Thanks!

  107. Hello there! This article couldn’t be written any better! Looking at this post reminds me of my previous roommate! He constantly kept talking about this. I will forward this article to him. Pretty sure he’s going to have a good read. Many thanks for sharing!

  108. Thanks for your post made here. One thing I would like to say is that often most professional career fields consider the Bachelor’s Degree as the entry level standard for an online college diploma. Even though Associate Certification are a great way to start, completing the Bachelors uncovers many entrances to various professions, there are numerous on-line Bachelor Course Programs available via institutions like The University of Phoenix, Intercontinental University Online and Kaplan. Another thing is that many brick and mortar institutions offer you Online variants of their qualifications but generally for a extensively higher price than the providers that specialize in online degree programs.

  109. Interesting blog post. A few things i would like to bring about is that laptop or computer memory has to be purchased if the computer is unable to cope with anything you do with it. One can put in two random access memory boards having 1GB each, as an example, but not certainly one of 1GB and one having 2GB. One should look for the car maker’s documentation for the PC to be certain what type of storage is necessary.

  110. Good post. I study one thing more challenging on completely different blogs everyday. It’ll all the time be stimulating to read content from different writers and observe a bit one thing from their store. I?d desire to use some with the content on my blog whether you don?t mind. Natually I?ll provide you with a hyperlink in your internet blog. Thanks for sharing.

  111. I do consider all of the ideas you have introduced in your post. They are very convincing and can certainly work. Nonetheless, the posts are very brief for beginners. May you please lengthen them a bit from subsequent time? Thank you for the post.

  112. May I just say what a relief to discover someone that really knows what they’re discussing over the internet. You certainly realize how to bring a problem to light and make it important. More people should read this and understand this side of the story. It’s surprising you’re not more popular because you certainly possess the gift.

  113. An added important part is that if you are a mature person, travel insurance intended for pensioners is something you need to really take into consideration. The older you are, the greater at risk you might be for allowing something undesirable happen to you while in foreign countries. If you are definitely not covered by some comprehensive insurance policy, you could have many serious challenges. Thanks for sharing your good tips on this website.

  114. This article is a breath of fresh air! The author’s unique perspective and perceptive analysis have made this a truly engrossing read. I’m thankful for the effort she has put into producing such an enlightening and provocative piece. Thank you, author, for providing your knowledge and igniting meaningful discussions through your outstanding writing!

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  116. I have learned some important things as a result of your post. I’d personally also like to say that there will be a situation that you will get a loan and do not need a co-signer such as a National Student Aid Loan. In case you are getting a borrowing arrangement through a classic financial institution then you need to be made ready to have a co-signer ready to make it easier for you. The lenders may base that decision on a few issues but the greatest will be your credit ratings. There are some loan companies that will also look at your work history and make a decision based on this but in many instances it will depend on your score.

  117. Thanks for your handy post. Over time, I have come to be able to understand that the symptoms of mesothelioma are caused by the actual build up of fluid between the lining of the lung and the chest muscles cavity. The disease may start within the chest vicinity and pass on to other areas of the body. Other symptoms of pleural mesothelioma include weight loss, severe inhaling trouble, temperature, difficulty taking in food, and irritation of the neck and face areas. It ought to be noted that some people living with the disease never experience any serious signs or symptoms at all.

  118. Thanks for another informative web site. Where else could I get that type of info written in such a perfect way? I have a project that I am just now working on, and I have been on the look out for such information.

  119. One thing I want to say is the fact before getting more computer system memory, look into the machine in to which it can be installed. If the machine is usually running Windows XP, for instance, the memory limit is 3.25GB. Setting up a lot more than this would just constitute some sort of waste. Make sure one’s motherboard can handle an upgrade amount, as well. Thanks for your blog post.

  120. Thanks for your posting. One other thing is when you are marketing your property by yourself, one of the difficulties you need to be aware about upfront is when to deal with property inspection accounts. As a FSBO owner, the key towards successfully switching your property along with saving money in real estate agent commission rates is knowledge. The more you are aware of, the more stable your sales effort will likely be. One area where this is particularly critical is reports.

  121. This is the suitable blog for anyone who desires to find out about this topic. You notice so much its nearly onerous to argue with you (not that I truly would need?HaHa). You definitely put a brand new spin on a topic thats been written about for years. Nice stuff, just nice!

  122. It’s the best time to make some plans for the future and it is time to be happy. I’ve learn this submit and if I could I want to recommend you few attention-grabbing things or advice. Perhaps you could write next articles regarding this article. I want to learn even more issues approximately it!

  123. Thanks for your thoughts. One thing I’ve got noticed is always that banks along with financial institutions have in mind the spending behavior of consumers and understand that most of the people max out there their real credit cards around the holiday seasons. They properly take advantage of this particular fact and commence flooding your current inbox and also snail-mail box by using hundreds of no interest APR card offers shortly when the holiday season concludes. Knowing that for anyone who is like 98 of all American general public, you’ll rush at the one opportunity to consolidate credit debt and switch balances for 0 APR credit cards.

  124. I have observed that online diploma is getting preferred because attaining your college degree online has turned into a popular selection for many people. Numerous people have definitely not had a chance to attend a regular college or university nonetheless seek the improved earning potential and career advancement that a Bachelors Degree grants. Still other individuals might have a college degree in one training but want to pursue something they already have an interest in.

  125. Thanks for the strategies you have shared here. In addition, I believe usually there are some factors which keep your car insurance premium decrease. One is, to consider buying motors that are inside the good listing of car insurance providers. Cars which are expensive tend to be at risk of being robbed. Aside from that insurance is also based on the value of your vehicle, so the more expensive it is, then the higher the premium you make payment for.

  126. Fascinating blog! Is your theme custom made or did you download it from somewhere? A theme like yours with a few simple tweeks would really make my blog stand out. Please let me know where you got your theme. Kudos

  127. Wow that was unusual. I just wrote an extremely long comment but after I clicked submit my comment didn’t appear. Grrrr… well I’m not writing all that over again. Anyways, just wanted to say wonderful blog!

  128. Wonderful blog you have here but I was wanting to know if you knew of any message boards that cover the same topics discussed here? I’d really like to be a part of community where I can get suggestions from other experienced people that share the same interest. If you have any recommendations, please let me know. Bless you!

  129. Thanks for your intriguing article. Other thing is that mesothelioma cancer is generally brought on by the breathing of material from mesothelioma, which is a positivelly dangerous material. It really is commonly found among personnel in the construction industry who definitely have long experience of asbestos. It is also caused by moving into asbestos insulated buildings for long periods of time, Genetics plays a huge role, and some persons are more vulnerable for the risk in comparison with others.

  130. What an informative and well-researched article! The author’s meticulousness and ability to present complex ideas in a understandable manner is truly praiseworthy. I’m extremely impressed by the depth of knowledge showcased in this piece. Thank you, author, for sharing your wisdom with us. This article has been a game-changer!

  131. One thing I want to say is that often car insurance cancelling is a dreaded experience and if you are doing the right things like a driver you simply will not get one. Many people do get the notice that they are officially dumped by the insurance company they have to struggle to get extra insurance following a cancellation. Inexpensive auto insurance rates are often hard to get from cancellation. Having the main reasons concerning the auto insurance cancellations can help owners prevent sacrificing one of the most essential privileges available. Thanks for the thoughts shared by your blog.

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  133. I have acquired some new items from your website about computer systems. Another thing I’ve always considered is that computer systems have become an item that each family must have for many reasons. They offer convenient ways to organize the home, pay bills, search for information, study, listen to music and in many cases watch tv programs. An innovative technique to complete these types of tasks is with a notebook. These pcs are portable ones, small, highly effective and easily transportable.

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  136. Thanks for your interesting article. Other thing is that mesothelioma is generally the result of the breathing of materials from asbestos, which is a dangerous material. It’s commonly seen among laborers in the engineering industry who definitely have long experience of asbestos. It can be caused by moving into asbestos protected buildings for an extended time of time, Genetic makeup plays an important role, and some people are more vulnerable on the risk when compared with others.

  137. I would also like to express that most people that find themselves with out health insurance are normally students, self-employed and those that are laid-off. More than half of those uninsured are really under the age of Thirty five. They do not feel they are looking for health insurance since they’re young along with healthy. The income is normally spent on houses, food, in addition to entertainment. Some people that do represent the working class either complete or part time are not presented insurance via their jobs so they move without due to the rising price of health insurance in america. Thanks for the tips you share through this site.

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