{"id":1189,"date":"2026-01-23T09:16:50","date_gmt":"2026-01-23T12:16:50","guid":{"rendered":"http:\/\/olvleo"},"modified":"2026-01-23T09:16:50","modified_gmt":"2026-01-23T12:16:50","slug":"cofins-incidente-sobre-a-receita-bruta-2","status":"publish","type":"post","link":"https:\/\/ssadv.com.br\/?p=1189","title":{"rendered":"Cofins incidente sobre a receita bruta."},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-771 aligncenter\" src=\"http:\/\/ssadv.novosite.top\/wp-content\/uploads\/2019\/05\/Cofins-incidente-sobre-a-receita-bruta-196x300.jpg\" alt=\"\" width=\"196\" height=\"300\" srcset=\"https:\/\/ssadv.com.br\/wp-content\/uploads\/2019\/05\/Cofins-incidente-sobre-a-receita-bruta-196x300.jpg 196w, https:\/\/ssadv.com.br\/wp-content\/uploads\/2019\/05\/Cofins-incidente-sobre-a-receita-bruta.jpg 200w\" sizes=\"(max-width: 196px) 100vw, 196px\" \/><\/p>\n<h1 style=\"text-align: center;\">Cofins incidente sobre a receita bruta.<\/h1>\n<p style=\"text-align: center;\">S\u00e3o Paulo: Quartier Latin, 2006.<\/p>\n<p><strong>SUM\u00c1RIO:<\/strong><\/p>\n<p><strong>PREF\u00c1CIO<\/strong>\u00a0&#8211; Professor Alberto Xavier<\/p>\n<p><strong>INTRODU\u00c7\u00c3O<\/strong><\/p>\n<p><strong>Cap\u00edtulo I &#8211; NO\u00c7\u00d5ES INTRODUT\u00d3RIAS<\/strong><\/p>\n<p><strong>1<\/strong>\u00a0A Constitui\u00e7\u00e3o como fundamento do poder de tributar<\/p>\n<p><strong>2<\/strong>\u00a0Peculiaridades do sistema constitucional tribut\u00e1rio brasileiro<\/p>\n<ul>\n<li>2.1 Natureza anal\u00edtica do texto constitucional<\/li>\n<li>2.2 Processo fragmentado de concretiza\u00e7\u00e3o dos tributos<\/li>\n<\/ul>\n<p><strong>3<\/strong>\u00a0Limita\u00e7\u00f5es decorrentes de normas gerais de direito tribut\u00e1rio<\/p>\n<ul>\n<li>3.1 Desenvolvimento do tema na doutrina<\/li>\n<li>3.2 Par\u00e2metros de redu\u00e7\u00e3o da vaguidade do conceito<\/li>\n<li>3.3 Aplicabilidade dos par\u00e1grafos do art. 24 da Constitui\u00e7\u00e3o Federal<\/li>\n<\/ul>\n<p><strong>4<\/strong>\u00a0Estrutura l\u00f3gica das normas jur\u00eddicas tribut\u00e1rias<\/p>\n<ul>\n<li>4.1 Norma, proposi\u00e7\u00e3o e enunciado<\/li>\n<li>4.2 Teoria estrutural dual e norma jur\u00eddica completa<\/li>\n<li>4.3 Seccionamento anal\u00edtico da regra-matriz de incid\u00eancia tribut\u00e1ria<\/li>\n<li>4.4 Proposi\u00e7\u00e3o-antecedente\n<ul>\n<li><em>4.4.1<\/em>\u00a0Equ\u00edvoco da express\u00e3o \u201cfato gerador\u201d<\/li>\n<li><em>4.4.2<\/em>\u00a0Antecedentes doutrin\u00e1rios: Escola glorificadora do \u201cfato gerador\u201d<\/li>\n<li><em>4.4.3<\/em>\u00a0Crit\u00e9rios da hip\u00f3tese de incid\u00eancia<\/li>\n<\/ul>\n<\/li>\n<li>4.5 Proposi\u00e7\u00e3o-conseq\u00fcente\n<ul>\n<li><em>4.5.1<\/em>\u00a0Crit\u00e9rio pessoal<\/li>\n<li><em>4.5.2<\/em>\u00a0Crit\u00e9rio quantitativo<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>Cap\u00edtulo II &#8211; HIP\u00d3TESE DE INCID\u00caNCIA DO TRIBUTO<\/strong><\/p>\n<p><strong>1<\/strong>\u00a0Determina\u00e7\u00e3o da fonte formal vigente<\/p>\n<ul>\n<li>1.1 A quest\u00e3o da reserva de lei complementar<\/li>\n<li>1.2 Possibilidade de regula\u00e7\u00e3o por medida provis\u00f3ria<\/li>\n<li>1.3 Hist\u00f3rico das altera\u00e7\u00f5es legislativas\n<ul>\n<li><em>1.3.1<\/em>\u00a0Disciplina inicial da Lei Complementar n.\u00ba 70\/1991<\/li>\n<li><em>1.3.2<\/em>\u00a0Altera\u00e7\u00f5es decorrentes da Lei Federal n.\u00ba 9.718\/1998<\/li>\n<li><em>1.3.3<\/em>\u00a0Regime previsto na Lei Federal n.\u00ba 10.833\/2003<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>2<\/strong>\u00a0Crit\u00e9rio material<\/p>\n<ul>\n<li>2.1 Aproxima\u00e7\u00e3o inicial: receita-faturamento<\/li>\n<li>2.2 Determina\u00e7\u00e3o do conte\u00fado jur\u00eddico de \u201creceita\u201d\n<ul>\n<li><em>2.2.1<\/em>\u00a0Diferencia\u00e7\u00e3o entre receita e entradas de caixa<\/li>\n<li><em>2.2.2<\/em>\u00a0Implica\u00e7\u00f5es decorrentes da liga\u00e7\u00e3o entre receita e renda<\/li>\n<li><em>2.2.3<\/em>\u00a0Receitas n\u00e3o-pecuni\u00e1rias<\/li>\n<\/ul>\n<\/li>\n<li>2.3 Reconhecimento da receita\n<ul>\n<li><em>2.3.1<\/em>\u00a0Regra geral e suas exce\u00e7\u00f5es<\/li>\n<li><em>2.3.2<\/em>\u00a0Ganho nos contratos de compra e venda<\/li>\n<li><em>2.3.3<\/em>\u00a0Particularidades do contrato de presta\u00e7\u00e3o de servi\u00e7os<\/li>\n<\/ul>\n<\/li>\n<li>2.4 N\u00facleo compositivo do crit\u00e9rio<\/li>\n<\/ul>\n<p><strong>3<\/strong>\u00a0Crit\u00e9rio temporal<\/p>\n<p><strong>4<\/strong>\u00a0Crit\u00e9rio espacial<\/p>\n<p><strong>Cap\u00edtulo III &#8211; CONSEQ\u00dc\u00caNCIA TRIBUT\u00c1RIA<\/strong><\/p>\n<p><strong>1<\/strong>\u00a0Sujeito ativo<\/p>\n<p><strong>2<\/strong>\u00a0Sujeito passivo<\/p>\n<ul>\n<li>2.1 Contribuintes e respons\u00e1veis<\/li>\n<li>2.2 Hip\u00f3teses de reten\u00e7\u00e3o na fonte<\/li>\n<li>2.3 Solidariedade passiva<\/li>\n<\/ul>\n<p><strong>3 Base de c\u00e1lculo<\/strong><\/p>\n<ul>\n<li>3.1 Base de c\u00e1lculo do tributo na Constitui\u00e7\u00e3o e na Lei n.\u00b0 10.833\/2003<\/li>\n<li>3.2 \u201cReceitas\u201d que n\u00e3o integram a base de c\u00e1lculo (art. 1.\u00ba, \u00a7 3.\u00ba)<\/li>\n<li>3.3 O problema das receitas de terceiros<\/li>\n<li>3.4 Impossibilidade de inclus\u00e3o do valor do ICMS, IPI e outros tributos<\/li>\n<li>3.5 Particularidades na tributa\u00e7\u00e3o de atos cooperativos<\/li>\n<li>3.6 Natureza das exclus\u00f5es decorrentes da n\u00e3o-cumulatividade do tributo<\/li>\n<\/ul>\n<p><strong>4 Al\u00edquotas<\/strong><\/p>\n<p><strong>CONCLUS\u00d5ES<\/strong><\/p>\n<p><strong>BIBLIOGRAFIA<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cofins incidente sobre a receita bruta. S\u00e3o Paulo: Quartier Latin, 2006. SUM\u00c1RIO: PREF\u00c1CIO\u00a0&#8211; Professor Alberto Xavier INTRODU\u00c7\u00c3O Cap\u00edtulo I &#8211; NO\u00c7\u00d5ES INTRODUT\u00d3RIAS 1\u00a0A Constitui\u00e7\u00e3o como fundamento do poder de tributar 2\u00a0Peculiaridades do sistema constitucional tribut\u00e1rio brasileiro 2.1 Natureza anal\u00edtica do texto constitucional 2.2 Processo fragmentado de concretiza\u00e7\u00e3o dos tributos 3\u00a0Limita\u00e7\u00f5es decorrentes de normas gerais de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"0","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","omw_enable_modal_window":"enable","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1189","post","type-post","status-publish","format-standard","hentry","category-livros","entry"],"_links":{"self":[{"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1189","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1189"}],"version-history":[{"count":0,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1189\/revisions"}],"wp:attachment":[{"href":"https:\/\/ssadv.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ssadv.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}