ࡱ> '`bjbj$$E$FFpI0000000DHHH8 Dc\ $h'Z0B "B B 00nnnB 00nB nn00n ^60fH n<30cn pn0n8 0 "n 2   d cB B B B DDDHDDDHDDD000000  Pea 5 - A sociedade A&C Servios de demolio Ltda. tem sede em So Paulo e filial na cidade de Taboo da Serra. Para efeitos fiscais, ambos os estabelecimentos so autnomos, tm inscries nos respectivos municpios e apenas prestam servios dentro dos territrios municipais em que esto localizados. No entanto, o estabelecimento de So Paulo recebeu notificao, expedida pela Prefeitura, de que doravante dever recolher aos cofres municipais tambm o imposto relativo aos servios prestados em Taboo da Serra, uma vez que a sede da contribuinte em So Paulo. De seu turno, a Prefeitura de Taboo da Serra exige o tributo e, no sendo pago, proceder inscrio do dbito na dvida ativa e conseqente execuo fiscal. QUESTO: Como advogado da A&C Servios de demolio Ltda., aja para defender seus interesses e, diante das pretenses contempladas na hiptese, manter sua regularidade fi scal j a partir deste ms, em que o imposto questionado atinge o valor de R$ 10.000,00 (dez mil reais) QUESTES 21 A 25 21) Considere que a empresa Informtica Ltda. tenha sido contratada pelo Ministrio do Trabalho e Emprego para desenvolver programa de computador para controle do trmite de documentos internos, segundo diretrizes especificadas pelo rgo ministerial. Nessa situao, caso a operao seja, de fato, realizada pela referida empresa, dever incidir sobre tal operao ICMS ou ISS? Fundamente sua resposta. 22) Lucas ajuizou ao judicial contra o fisco estadual, depositando integralmente o valor da dvida. A fazenda pblica, para evitar a decadncia ou o vencimento do prazo prescricional, ajuizou ao de execuo fiscal contra Lucas. Nessa situao hipottica, agiu corretamente a fazenda pblica? O que deve ser alegado por Lucas? Fundamente ambas as respostas 23) Determinado municpio cobrou judicialmente de Aldo o valor referente a IPTU no pago na poca devida. Para evitar mais aborrecimentos, Aldo pagou a quantia requerida. Entretanto, passados dois meses, seu vizinho, Rui, na mesma situao de atraso que ele, informou que, na poca, procurara profissional da advocacia, que descobriu que a dvida estava prescrita; por isso, Rui nada pagou. Considerando essa situao hipottica, responda, de forma fundamentada, s seguintes indagaes. < A prescrio extingue o crdito tributrio? < Aldo tem direito restituio total do tributo pago voluntariamente? < Que procedimento Aldo deve adotar para requerer a restituio do tributo pago? 24) Construes Rpidas S.A. importou, em 5/9/2007, dois tratores sob o regime de arredamento mercantil, com opo futura de compra, para o seu estabelecimento localizado no estado de So Paulo, tendo o despachoaduaneiro ocorrido no estado do Rio de Janeiro. O estado do Rio de Janeiro, com base no artigo 155, 2/, inc. IX, "a", da Constituio Federal de 1988, e no art. 11, inc. I, "d", da Lei Complementar n/ 87, de 13/9/1996, lavrou auto de infrao contra a empresa sob o argumento de que no teria ocorrido o recolhimento do ICMS incidente sobre a entrada dos tratores em territrio nacional. Inconformada, a empresa autuada consulta sobre todos os possveis argumentos que podero ser apresentados em sua impugnao. Fundamente sua resposta levando em considerao a jurisprudncia do Supremo Tribunal Federal, a Constituio Federal de 1988 e a legislao tributria em vigor. 25) Certa instituio financeira foi tributada com ISS pelo Municpio de So Paulo em razo de ter financiado a aquisio de veculos por particulares no sistema de leasing financeiro. Indaga-se: possvel tal tributao? Responda fundamentando a questo de acordo com a recente jurisprudncia do STF sobre a matria.      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