{"id":12078,"date":"2024-07-29T16:47:16","date_gmt":"2024-07-29T19:47:16","guid":{"rendered":"https:\/\/www.rauschmainenti.adv.br\/esc\/?p=12078"},"modified":"2024-07-29T16:47:17","modified_gmt":"2024-07-29T19:47:17","slug":"por-que-o-ipva-deve-ser-extinto","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/por-que-o-ipva-deve-ser-extinto\/","title":{"rendered":"Por que o IPVA DEVE ser extinto?"},"content":{"rendered":"Na Reforma Tribut\u00e1ria se perdeu uma grande oportunidade, de encerrar esse\ntributo malsinado.\n\n\n\nNingu\u00e9m, em s\u00e3 consci\u00eancia e que detenha um conhecimento m\u00ednimo em Direito Tribut\u00e1rio,\nadmite esse tributo. Nem mesmo entre os especialistas h\u00e1 consenso em rela\u00e7\u00e3o a\nessa tributa\u00e7\u00e3o.\n\nO IPVA \u00e9 um tributo n\u00e3o vinculado, ou seja, N\u00c3O H\u00c1 qualquer contrapresta\u00e7\u00e3o estatal\nespec\u00edfica relativa ao contribuinte. O retorno \u00e9 coletivo, ou seja, em despesas\nde investimento e tamb\u00e9m de custeio, conforme a lei or\u00e7ament\u00e1ria de cada\nestado.\n\nLado outro, \u00e9 um tributo que acompanha a sua propriedade por pelo menos 20\nanos, como definido por v\u00e1rios estados. H\u00e1 proposta de emenda constitucional,\nj\u00e1 aprovada no Congresso nesta data, limitando esse prazo em 20 anos.\n\nAfinal, quanto o estado \u201cleva\u201d a t\u00edtulo de tributa\u00e7\u00e3o sobre ve\u00edculos?\n\nFizemos uma pequena proje\u00e7\u00e3o, conforme demonstrado a seguir:\n\nValor do bem: $100.000,00\n\nIPI 18,83% (tabela FIPE carros entre 1500 e 2000 cc): $18.810,00\n\nPIS e COFINS: $1.650,00 e $9.250,00\n\nICMS: $ 26.080,00\n\nIPVA: 4% sobre o valor de comercializa\u00e7\u00e3o estimado conforme Tabela FIPE\n\nIPCA: calculado pela m\u00e9dia dos \u00faltimos 10 anos.\n\nResultado: o Estado, no exemplo proposto, est\u00e1 fazendo com que o IPVA recaia sobre varia\u00e7\u00e3o monet\u00e1ria ativa (evento t\u00edpico de tributa\u00e7\u00e3o pelo Imposto de Renda, compet\u00eancia federal), violando a limita\u00e7\u00e3o constitucional de utiliza\u00e7\u00e3o de tributo com efeito confiscat\u00f3rio (art. 155, IV, Constitui\u00e7\u00e3o Federal), vez que o valor arrecadado supera em mais de 100% o valor de aquisi\u00e7\u00e3o acrescido do ICMS.\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
C\u00c1LCULO COM INFLA\u00c7\u00c3O<\/td>\n<\/tr>\n
Ano<\/td>\nValor<\/td>\nIPCA ANUAL<\/td>\nINFLA\u00c7\u00c3O<\/td>\nValor corrigido<\/td>\nPerda anual %<\/td>\nValor da perda<\/td>\nValor comercial<\/td>\nIPVA 4%<\/td>\n<\/tr>\n
1<\/td>\n\u00a0\u00a0 155.790,00<\/td>\n<\/td>\n<\/td>\n<\/td>\n25<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 38.947,50<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 116.842,50<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.231,60<\/td>\n<\/tr>\n
2<\/td>\n\u00a0\u00a0 116.842,50<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.936,94<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 123.779,4392<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.332,28<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 119.447,16<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.777,89<\/td>\n<\/tr>\n
3<\/td>\n\u00a0\u00a0 119.447,16<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.091,58<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 126.538,7367<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.428,86<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 122.109,88<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.884,40<\/td>\n<\/tr>\n
4<\/td>\n\u00a0\u00a0 122.109,88<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.249,66<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 129.359,5445<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.527,58<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 124.831,96<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.993,28<\/td>\n<\/tr>\n
5<\/td>\n\u00a0\u00a0 124.831,96<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.411,27<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 132.243,2340<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.628,51<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 127.614,72<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.104,59<\/td>\n<\/tr>\n
6<\/td>\n\u00a0\u00a0 127.614,72<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.576,49<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 135.191,2067<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.731,69<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 130.459,51<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.218,38<\/td>\n<\/tr>\n
7<\/td>\n\u00a0\u00a0 130.459,51<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.745,38<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 138.204,8959<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.837,17<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 133.367,72<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.334,71<\/td>\n<\/tr>\n
8<\/td>\n\u00a0\u00a0 133.367,72<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.918,04<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 141.285,7663<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.945,00<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 136.340,76<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.453,63<\/td>\n<\/tr>\n
9<\/td>\n\u00a0\u00a0 136.340,76<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.094,55<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 144.435,3157<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.055,24<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 139.380,08<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.575,20<\/td>\n<\/tr>\n
10<\/td>\n\u00a0\u00a0 139.380,08<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.275,00<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 147.655,0750<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.167,93<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 142.487,15<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.699,49<\/td>\n<\/tr>\n
11<\/td>\n\u00a0\u00a0 142.487,15<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.459,46<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 150.946,6093<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.283,13<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 145.663,48<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.826,54<\/td>\n<\/tr>\n
12<\/td>\n\u00a0\u00a0 145.663,48<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.648,04<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 154.311,5186<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.400,90<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 148.910,62<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.956,42<\/td>\n<\/tr>\n
13<\/td>\n\u00a0\u00a0 148.910,62<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 8.840,82<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 157.751,4387<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.521,30<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 152.230,14<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.089,21<\/td>\n<\/tr>\n
14<\/td>\n\u00a0\u00a0 152.230,14<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.037,90<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 161.268,0417<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.644,38<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 155.623,66<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.224,95<\/td>\n<\/tr>\n
15<\/td>\n\u00a0\u00a0 155.623,66<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.239,38<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 164.863,0369<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.770,21<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 159.092,83<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.363,71<\/td>\n<\/tr>\n
16<\/td>\n\u00a0\u00a0 159.092,83<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.445,34<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 168.538,1720<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 5.898,84<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 162.639,34<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.505,57<\/td>\n<\/tr>\n
17<\/td>\n\u00a0\u00a0 162.639,34<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.655,90<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 172.295,2334<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.030,33<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 166.264,90<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.650,60<\/td>\n<\/tr>\n
18<\/td>\n\u00a0\u00a0 166.264,90<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.871,15<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 176.136,0473<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.164,76<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 169.971,29<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.798,85<\/td>\n<\/tr>\n
19<\/td>\n\u00a0\u00a0 169.971,29<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 10.091,20<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 180.062,4809<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.302,19<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 173.760,29<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.950,41<\/td>\n<\/tr>\n
20<\/td>\n\u00a0\u00a0 173.760,29<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 0,0594<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 10.316,15<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 184.076,4427<\/td>\n3,5<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 6.442,68<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 177.633,77<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.105,35<\/td>\n<\/tr>\n
SOMA<\/td>\n\u00a0\u00a0\u00a0\u00a0\u00a0 161.904,25<\/td>\n<\/td>\n\u00a0\u00a0 117.744,77<\/td>\n<\/tr>\n
ICMS<\/td>\n\u00a0\u00a0\u00a0\u00a0 26.080,00<\/td>\n<\/tr>\n
SOMA<\/td>\n\u00a0\u00a0 143.824,77<\/td>\n<\/tr>\n
VALOR DO BEM COM ICMS<\/td>\n\u00a0\u00a0 126.080,00<\/td>\n<\/tr>\n
%<\/td>\n114,074215<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\nAmaury RauschMainenti\n\nContador e Advogado graduado pela PUC-MG \u2013 Pontif\u00edcia Universidade Cat\u00f3lica de Minas Gerais, com mais de 30 anos de experi\u00eancia profissional em Direito Tribut\u00e1rio, Auditoria e Per\u00edcia Cont\u00e1bil.\u00a0Mestrando em Administra\u00e7\u00e3o pelo Centro Universit\u00e1rio UNA, linha de pesquisa \u201cImpactos da Tributa\u00e7\u00e3o nas Empresas\u201d. Master of Business Administration (MBA) em Direito Tribut\u00e1rio pela Funda\u00e7\u00e3o Get\u00falio Vargas. Especializado em Direito do Agroneg\u00f3cio pela Universidade de Araraquara\/SP. Especializado em Direito P\u00fablico pela Funda\u00e7\u00e3o Escola Superior do Minist\u00e9rio P\u00fablico de Minas Gerais.\u00a0Especializado em Matem\u00e1tica Financeira pelo Instituto Brasileiro de Capacita\u00e7\u00e3o Banc\u00e1ria. Auditor Interno da Qualidade certificado pela Griffo Enterprise. Exerce a advocacia (empresarial e tribut\u00e1ria) e a per\u00edcia judicial, atuando junto a diversas comarcas do Estado de Minas Gerais, particularmente em a\u00e7\u00f5es de natureza tribut\u00e1ria e empresarial.\u00a0Desenvolve atividade letiva, ministrando aulas de Direito Tribut\u00e1rio, Auditoria e Per\u00edcia Cont\u00e1bil em cursos de Gradua\u00e7\u00e3o e P\u00f3s Gradua\u00e7\u00e3o em diversas institui\u00e7\u00f5es de ensino superior. Possui diversos artigos publicados em jornais, livros e revistas especializadas.rauschmainenti@gmail.com<\/a>","protected":false},"excerpt":{"rendered":"

Na Reforma Tribut\u00e1ria se perdeu uma grande oportunidade, de encerrar esse tributo malsinado. Ningu\u00e9m, em s\u00e3 consci\u00eancia e que detenha um conhecimento m\u00ednimo em Direito Tribut\u00e1rio, admite esse tributo. Nem mesmo entre os especialistas h\u00e1 consenso em rela\u00e7\u00e3o a essa tributa\u00e7\u00e3o. O IPVA \u00e9 um tributo n\u00e3o vinculado, ou seja, N\u00c3O H\u00c1 qualquer contrapresta\u00e7\u00e3o estatal […]<\/p>\n","protected":false},"author":5,"featured_media":11675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-12078","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"yoast_head":"\nPor que o IPVA DEVE ser extinto? – 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\/por-que-o-ipva-deve-ser-extinto\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Por que o IPVA DEVE ser extinto? – Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"Na Reforma Tribut\u00e1ria se perdeu uma grande oportunidade, de encerrar esse tributo malsinado. Ningu\u00e9m, em s\u00e3 consci\u00eancia e que detenha um conhecimento m\u00ednimo em Direito Tribut\u00e1rio, admite esse tributo. Nem mesmo entre os especialistas h\u00e1 consenso em rela\u00e7\u00e3o a essa tributa\u00e7\u00e3o. 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