{"id":11261,"date":"2021-09-02T07:47:00","date_gmt":"2021-09-02T10:47:00","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=11261"},"modified":"2021-09-22T11:44:40","modified_gmt":"2021-09-22T14:44:40","slug":"um-caso-de-bitributacao-icms-x-iss-x-ipi","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/um-caso-de-bitributacao-icms-x-iss-x-ipi\/","title":{"rendered":"UM CASO DE BITRIBUTA\u00c7\u00c3O: ICMS X ISS X IPI"},"content":{"rendered":"<div style=\"width: 1140px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-11261-1\" width=\"1140\" height=\"641\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/09\/Um-caso-de-bitributa\u00e7\u00e3o.mp4?_=1\" \/><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/09\/Um-caso-de-bitributa\u00e7\u00e3o.mp4\">https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2021\/09\/Um-caso-de-bitributa\u00e7\u00e3o.mp4<\/a><\/video><\/div>\n<p>&nbsp;<\/p>\n<p>A bitributa\u00e7\u00e3o ocorre quando dois entes federativos exigem imposto sobre o mesmo fato econ\u00f4mico.<\/p>\n<p>Ainda\u00a0que vedada pela Carta Magna (em fun\u00e7\u00e3o da fixa\u00e7\u00e3o exaustiva de compet\u00eancias e por manifesta\u00e7\u00e3o vetusta dos ministros do STF), diuturnamente, lida-se com problemas dessa esp\u00e9cie, especialmente em decorr\u00eancia da interpreta\u00e7\u00e3o da lei que a autoridade tribut\u00e1ria faz, no exerc\u00edcio da fiscaliza\u00e7\u00e3o, \u00c9 necess\u00e1rio verificar\u00a0 se a atividade exercida pelo sujeito passivo direto se enquadra ou se amolda \u00e0 sua descri\u00e7\u00e3o legal (subsun\u00e7\u00e3o do fato \u00e0 hip\u00f3tese). A descri\u00e7\u00e3o legal do fato econ\u00f4mico tribut\u00e1vel (hip\u00f3tese de incid\u00eancia) \u00e9 feita de forma a conferir ao contribuinte seguran\u00e7a jur\u00eddica, quanto \u00e0 exist\u00eancia do dever de pagar ou n\u00e3o o tributo. Por\u00e9m, h\u00e1 \u00e1reas cinzentas e que devem ser aclaradas. Assim, o interessado pode buscar tais esclarecimentos usando o procedimento da consulta ou, alternativa e supletivamente, ajuizar uma a\u00e7\u00e3o declarat\u00f3ria cumulada com anulat\u00f3ria e pedido de restitui\u00e7\u00e3o\/compensa\u00e7\u00e3o, para que a autoridade judicial afaste a d\u00favida e o contribuinte cumpra adequadamente sua obriga\u00e7\u00e3o tribut\u00e1ria.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; A bitributa\u00e7\u00e3o ocorre quando dois entes federativos exigem imposto sobre o mesmo fato econ\u00f4mico. Ainda\u00a0que vedada pela Carta Magna (em fun\u00e7\u00e3o da fixa\u00e7\u00e3o exaustiva de compet\u00eancias e por manifesta\u00e7\u00e3o vetusta dos ministros do STF), diuturnamente, lida-se com problemas dessa esp\u00e9cie, especialmente em decorr\u00eancia da interpreta\u00e7\u00e3o da lei que a autoridade tribut\u00e1ria faz, no exerc\u00edcio [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[250],"tags":[],"class_list":["post-11261","post","type-post","status-publish","format-standard","hentry","category-agronegocios"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>UM CASO DE BITRIBUTA\u00c7\u00c3O: ICMS X ISS X IPI &#8211; Mainenti Tributos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/um-caso-de-bitributacao-icms-x-iss-x-ipi\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"UM CASO DE BITRIBUTA\u00c7\u00c3O: ICMS X ISS X IPI &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"&nbsp; A bitributa\u00e7\u00e3o ocorre quando dois entes federativos exigem imposto sobre o mesmo fato econ\u00f4mico. Ainda\u00a0que vedada pela Carta Magna (em fun\u00e7\u00e3o da fixa\u00e7\u00e3o exaustiva de compet\u00eancias e por manifesta\u00e7\u00e3o vetusta dos ministros do STF), diuturnamente, lida-se com problemas dessa esp\u00e9cie, especialmente em decorr\u00eancia da interpreta\u00e7\u00e3o da lei que a autoridade tribut\u00e1ria faz, no exerc\u00edcio [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.rauschmainenti.adv.br\/esc\/um-caso-de-bitributacao-icms-x-iss-x-ipi\/\" \/>\n<meta property=\"og:site_name\" content=\"Mainenti Tributos\" \/>\n<meta property=\"article:published_time\" content=\"2021-09-02T10:47:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-09-22T14:44:40+00:00\" \/>\n<meta name=\"author\" content=\"Amaury Mainenti\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amaury Mainenti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/um-caso-de-bitributacao-icms-x-iss-x-ipi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/um-caso-de-bitributacao-icms-x-iss-x-ipi\\\/\"},\"author\":{\"name\":\"Amaury Mainenti\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/#\\\/schema\\\/person\\\/c84b547d2858605a698343334a30fe74\"},\"headline\":\"UM CASO DE BITRIBUTA\u00c7\u00c3O: ICMS X ISS X IPI\",\"datePublished\":\"2021-09-02T10:47:00+00:00\",\"dateModified\":\"2021-09-22T14:44:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/um-caso-de-bitributacao-icms-x-iss-x-ipi\\\/\"},\"wordCount\":223,\"articleSection\":[\"Agroneg\u00f3cios\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/um-caso-de-bitributacao-icms-x-iss-x-ipi\\\/\",\"url\":\"https:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/um-caso-de-bitributacao-icms-x-iss-x-ipi\\\/\",\"name\":\"UM CASO DE BITRIBUTA\u00c7\u00c3O: ICMS X ISS X IPI &#8211; 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