{"id":137766,"date":"2025-07-22T17:52:10","date_gmt":"2025-07-22T20:52:10","guid":{"rendered":"https:\/\/cj.estrategia.com\/portal\/?p=137766"},"modified":"2025-07-28T13:47:35","modified_gmt":"2025-07-28T16:47:35","slug":"decreto-iof-risco-sacado","status":"publish","type":"post","link":"https:\/\/cj.estrategia.com\/portal\/decreto-iof-risco-sacado\/","title":{"rendered":"Decreto do IOF: STF valida, mas suspende sobre &#8220;risco sacado&#8221;"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>STF valida a maior parte do decreto do IOF, mas suspende cobran\u00e7a sobre opera\u00e7\u00f5es de \u201crisco sacado\u201d, por entender que extrapola limites legais. Entenda os impactos da decis\u00e3o.<\/em><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/07\/22173546\/forbes-money-iof-1024x683.jpg\" alt=\"Decreto do IOF\" class=\"wp-image-137784\" srcset=\"https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/07\/22173546\/forbes-money-iof-1024x683.jpg 1024w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/07\/22173546\/forbes-money-iof-300x200.jpg 300w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/07\/22173546\/forbes-money-iof-768x512.jpg 768w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/07\/22173546\/forbes-money-iof-380x253.jpg 380w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/07\/22173546\/forbes-money-iof-800x533.jpg 800w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/07\/22173546\/forbes-money-iof-1160x773.jpg 1160w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/07\/22173546\/forbes-money-iof-150x100.jpg 150w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/07\/22173546\/forbes-money-iof.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Como se sabe, o ministro Alexandre de Moraes, do Supremo Tribunal Federal, decidiu em 16 de julho de 2025 manter a validade do Decreto 12.499\/2025 (Decreto do IOF), que elevou as al\u00edquotas do Imposto sobre Opera\u00e7\u00f5es Financeiras, mas excluiu da tributa\u00e7\u00e3o as opera\u00e7\u00f5es de \u201crisco sacado\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha, a decis\u00e3o encerrou um impasse institucional que durou semanas entre Executivo, Congresso e Judici\u00e1rio, culminando em uma tentativa frustrada de concilia\u00e7\u00e3o na pr\u00f3pria Corte, conforme j\u00e1 t\u00ednhamos detalhado anteriormente aqui no blog:<\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bordered\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-media-text\" style=\"grid-template-columns:37% auto\"><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" width=\"525\" height=\"350\" src=\"https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/05\/21214023\/eugenio-novaes-justica-stf.jpg\" alt=\"\" class=\"wp-image-122317 size-full\" srcset=\"https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/05\/21214023\/eugenio-novaes-justica-stf.jpg 525w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/05\/21214023\/eugenio-novaes-justica-stf-300x200.jpg 300w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/05\/21214023\/eugenio-novaes-justica-stf-380x253.jpg 380w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/05\/21214023\/eugenio-novaes-justica-stf-150x100.jpg 150w\" sizes=\"(max-width: 525px) 100vw, 525px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/cj.estrategia.com\/portal\/stf-majoracao-iof-audiencia-conciliacao\/\"><strong>IOF: STF determina audi\u00eancia de concilia\u00e7\u00e3o sobre majora\u00e7\u00e3o<\/strong><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como \u00e9 de conhecimento, o ministro Alexandre de Moraes concedeu medida cautelar na sexta-feira (4), suspendendo simultaneamente os \u2026\u00a0<a href=\"https:\/\/cj.estrategia.com\/portal\/stf-majoracao-iof-audiencia-conciliacao\/\">Continue lendo<\/a><\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Ou tamb\u00e9m aqui:<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<div class=\"cs-embed cs-embed-responsive\"><iframe title=\"A crise do IOF e a briga entre Executivo e Congresso\" width=\"1200\" height=\"675\" src=\"https:\/\/www.youtube.com\/embed\/A7niaJsmr5U?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/div>\n<\/div><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Agora, analisaremos a <a href=\"https:\/\/portal.stf.jus.br\/processos\/downloadPeca.asp?id=15378516257&ext=.pdf\">decis\u00e3o de cerca de 20 p\u00e1ginas.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-fundamentacao-juridica-da-decisao\" style=\"font-style:normal;font-weight:400\"><span id=\"fundamentacao-juridica-da-decisao\"><strong>Fundamenta\u00e7\u00e3o jur\u00eddica da decis\u00e3o<\/strong><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Em breve s\u00edntese, Moraes fundamentou sua decis\u00e3o na distin\u00e7\u00e3o entre altera\u00e7\u00e3o de al\u00edquotas \u2013 compet\u00eancia constitucional do Executivo \u2013 e cria\u00e7\u00e3o de nova hip\u00f3tese de incid\u00eancia tribut\u00e1ria.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isto porque, segundo o ministro, <\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bg-light has-background\" style=\"background-color:#f6b40147\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\"><em><strong>\u201ca constata\u00e7\u00e3o de que houve efetiva amplia\u00e7\u00e3o da hip\u00f3tese de incid\u00eancia em rela\u00e7\u00e3o ao IOF\/Cr\u00e9dito, pela inclus\u00e3o das opera\u00e7\u00f5es de risco sacado, como se passassem a ser definidas como opera\u00e7\u00e3o de cr\u00e9dito, imp\u00f5e a conclus\u00e3o de que tal reconfigura\u00e7\u00e3o, em sede infralegal, n\u00e3o \u00e9 compat\u00edvel com o regime constitucional\u201d.<\/strong><\/em><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Ademais, o relator reconheceu que a Constitui\u00e7\u00e3o Federal<em> \u201cassegura ao Presidente da Rep\u00fablica a possibilidade de edi\u00e7\u00e3o de decreto modificativo de al\u00edquota do IOF, por ser important\u00edssimo instrumento de regula\u00e7\u00e3o do mercado financeiro e da pol\u00edtica monet\u00e1ria\u201d<\/em>, mas ressalvou que deve se atentar \u201c\u00e0s estritas limita\u00e7\u00f5es previstas na legisla\u00e7\u00e3o, pois tem fun\u00e7\u00e3o regulat\u00f3ria e extrafiscal\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entretanto, <strong>quanto \u00e0s opera\u00e7\u00f5es de risco sacado, Moraes foi categ\u00f3rico:<\/strong> <em>\u201cn\u00e3o h\u00e1 defini\u00e7\u00e3o de opera\u00e7\u00f5es de \u2018risco sacado\u2019 como opera\u00e7\u00e3o de cr\u00e9dito, pois essas opera\u00e7\u00f5es observam uma din\u00e2mica diversa, n\u00e3o assimil\u00e1vel a empr\u00e9stimos ou financiamentos\u201d.\u00a0<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nessa linha, o ministro citou orienta\u00e7\u00e3o da CVM que caracteriza essas opera\u00e7\u00f5es como \u201ctransa\u00e7\u00e3o comercial sobre direitos credit\u00f3rios\u201d, n\u00e3o como opera\u00e7\u00f5es de cr\u00e9dito propriamente ditas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-contexto-jurisprudencial\" style=\"font-style:normal;font-weight:400\"><span id=\"contexto-jurisprudencial\"><strong>Contexto jurisprudencial<\/strong><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vale salientar que <strong>a decis\u00e3o se insere na consolidada jurisprud\u00eancia do STF sobre a natureza extrafiscal do IOF.\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isto porque, como destacou Moraes, a Corte j\u00e1 afirmou que \u201co IOF foi gestado como importante instrumento de regula\u00e7\u00e3o do mercado financeiro e da pol\u00edtica monet\u00e1ria\u201d, citando precedente do RE 590.186-RG, relatado pelo ministro Cristiano Zanin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ora, a excepcionalidade constitucional do IOF decorre do artigo 153, \u00a71\u00ba, que permite ao Poder Executivo \u201calterar as al\u00edquotas dos impostos enumerados nos incisos I, II, IV e V\u201d, desde que \u201catendidas as condi\u00e7\u00f5es e os limites estabelecidos em lei\u201d.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, essa delega\u00e7\u00e3o constitucional justifica-se pela fun\u00e7\u00e3o \u201cprecipuamente regulat\u00f3ria e extrafiscal\u201d do tributo, que \u201cjustificam a excepcionalidade aos princ\u00edpios tribut\u00e1rios da legalidade e da anterioridade\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O ministro tamb\u00e9m referenciou entendimento doutrin\u00e1rio sobre o tema, citando Hugo de Brito Machado: \u201cos aumentos de al\u00edquotas do IOF, dentro dos limites da lei, podem ser feitos por ato administrativo; mas este, para ser v\u00e1lido, deve ser devidamente fundamentado\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, a ideia \u00e9 que sim, <strong>o IOF pode aumentar.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-aspectos-procedimentais-relevantes\" style=\"font-style:normal;font-weight:400\"><span id=\"aspectos-procedimentais-relevantes\"><strong>Aspectos procedimentais relevantes<\/strong><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vale lembrar que, o caso chegou ao STF atrav\u00e9s de m\u00faltiplas a\u00e7\u00f5es: ADI 7827 (Partido Liberal), ADI 7839 (PSOL) e ADC 96 (Presidente da Rep\u00fablica), que foram apensadas para julgamento conjunto.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Como trabalhamos, Moraes inicialmente <strong>concedeu medida cautelar suspendendo tanto os decretos presidenciais quanto o decreto legislativo do Congresso, determinando audi\u00eancia de concilia\u00e7\u00e3o para 15 de julho.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A tentativa de concilia\u00e7\u00e3o fracassou.\u00a0<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\">Conforme registrado na ata da audi\u00eancia, <em>\u201cos presentes disseram que, apesar da import\u00e2ncia do di\u00e1logo e da iniciativa dessa audi\u00eancia, preferiam aguardar a decis\u00e3o judicial\u201d.\u00a0<\/em><\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">A Advogada-Geral do Senado chegou a <strong>solicitar \u201cmaior prazo para a continuidade das negocia\u00e7\u00f5es\u201d, mas tanto a AGU quanto representantes dos partidos \u201centenderam que a decis\u00e3o judicial seria o melhor caminho\u201d.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uma quest\u00e3o procedimental importante foi a admiss\u00e3o de diversas entidades como amicus curiae, incluindo CNI, CNT, CNC, CNF, Partido Liberal e CNSeg, reconhecendo a \u201csens\u00edvel repercuss\u00e3o sobre rela\u00e7\u00f5es jur\u00eddicas e econ\u00f4micas de interesse direto dos setores representados\u201d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-a-polemica-da-retroatividade-e-seus-impactos-economicos\" style=\"font-style:normal;font-weight:400\"><span id=\"a-polemica-da-retroatividade-e-seus-impactos-economicos\"><strong>A pol\u00eamica da retroatividade e seus impactos econ\u00f4micos<\/strong><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vale salientar que uma das quest\u00f5es mais sens\u00edveis do caso envolveu a possibilidade de cobran\u00e7a retroativa do IOF durante o per\u00edodo de suspens\u00e3o judicial.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em decis\u00e3o de 18 de julho, <strong>Moraes teve que esclarecer expressamente que as al\u00edquotas majoradas n\u00e3o se aplicariam retroativamente ao per\u00edodo entre 4 e 16 de julho de 2025, quando os decretos estavam suspensos por decis\u00e3o liminar.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isto porque, anteriormente, a decis\u00e3o era clara, os efeitos eram ex tunc:<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfvZ93HTm6crrx1gyWGi3CaRC8sPfJcasaLVJgF9Sf7Rqudef0O5TI0Ytu-6PrTjRVIoP1opsreKLsHkLVgN_MU2AFhXU4OIuhZy_5Wt9Nr-FjemNugfsnKP_lBdgpS1gDIaO1pGoJlevOzQcN4SsM?key=8Niq98ePqDB_Kj0MWUEC6w\" alt=\"Decreto do IOF\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Entretanto, depois houve a mudan\u00e7a do entendimento:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><img decoding=\"async\" width=\"567\" height=\"581\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXdxW_Fl5ERlpK8G_HFmbNQ5Dd9efx7wIQaJ4JRLX9JEqX1HDVMYLY1Ij5Yts47xAOMc_uOuMJRiyO19yNASD33kfH68jNXTWLa0ibD94uwvrToMTUfI82Fb9oXdZCqeq-VGRN1JoRz5uIbthvR02bU?key=8Niq98ePqDB_Kj0MWUEC6w\" alt=\"Texto, Carta\n\nO conte\u00fado gerado por IA pode estar incorreto.\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isto se deu, pois a Federa\u00e7\u00e3o das Ind\u00fastrias do Estado do Paran\u00e1 havia alertado para as \u201cconsequ\u00eancias pr\u00e1ticas da pretendida retroatividade\u201d, argumentando que \u201cmilhares de opera\u00e7\u00f5es financeiras foram realizadas pelos contribuintes com base na confian\u00e7a leg\u00edtima de que as al\u00edquotas majoradas estavam suspensas por decis\u00e3o judicial\u201d.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ora, a entidade demonstrou que a sistem\u00e1tica de arrecada\u00e7\u00e3o do IOF \u201cimp\u00f5e \u00e0s institui\u00e7\u00f5es financeiras a responsabilidade de reten\u00e7\u00e3o e recolhimento do tributo no exato momento da realiza\u00e7\u00e3o da opera\u00e7\u00e3o\u201d, criando \u201cobst\u00e1culos operacionais e jur\u00eddicos praticamente intranspon\u00edveis \u00e0 implementa\u00e7\u00e3o de cobran\u00e7a retroativa\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>O impacto econ\u00f4mico potencial era gigantesco.\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Isto porque, durante os doze dias de suspens\u00e3o, \u201cmilhares de opera\u00e7\u00f5es de cr\u00e9dito, c\u00e2mbio, seguros e investimentos foram realizadas com base na leg\u00edtima expectativa\u201d de que as novas al\u00edquotas n\u00e3o vigoravam, \u201cresultando em contratos j\u00e1 liquidados, produtos securit\u00e1rios j\u00e1 comercializados com pr\u00eamios calculados sob as al\u00edquotas anteriores, e opera\u00e7\u00f5es cambiais j\u00e1 finalizadas\u201d.\u00a0<\/p>\n\n\n\n<div class=\"wp-block-media-text cnvs-block-core-media-text-1753218021211\" style=\"grid-template-columns:20% auto\"><figure class=\"wp-block-media-text__media\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12.png\" alt=\"\" class=\"wp-image-113189 size-full\" srcset=\"https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12.png 1024w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12-300x300.png 300w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12-150x150.png 150w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12-768x768.png 768w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12-80x80.png 80w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12-380x380.png 380w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12-800x800.png 800w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12-24x24.png 24w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12-48x48.png 48w, https:\/\/cj.estrategia.com\/portal\/wp-content\/uploads\/2025\/04\/17002742\/ChatGPT-Image-17-de-abr.-de-2025-00_26_12-96x96.png 96w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<p class=\"wp-block-paragraph\">Nessa linha, a cobran\u00e7a retroativa exigiria das institui\u00e7\u00f5es financeiras \u201ca revis\u00e3o de todos esses neg\u00f3cios jur\u00eddicos perfeitos e acabados\u201d, com potencial viola\u00e7\u00e3o ao C\u00f3digo de Defesa do Consumidor e \u201cinjusta assun\u00e7\u00e3o de custos adicionais de opera\u00e7\u00f5es j\u00e1 liquidadas\u201d.\u00a0<\/p>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, Moraes reconheceu que a \u201cdin\u00e2mica e complexidade das opera\u00e7\u00f5es financeiras sujeitas ao referido tributo constituem obst\u00e1culo significativo \u00e0 operacionaliza\u00e7\u00e3o da exa\u00e7\u00e3o fiscal, sob risco de inseguran\u00e7a e aumento injustificado de litigiosidade\u201d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-impactos-da-decisao\" style=\"font-style:normal;font-weight:400\"><span id=\"impactos-da-decisao\"><strong>Impactos da decis\u00e3o<\/strong><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ora, a decis\u00e3o produz efeitos diferenciados conforme o tipo de opera\u00e7\u00e3o.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Permanecem v\u00e1lidas as majora\u00e7\u00f5es para: <\/p>\n\n\n\n<div class=\"wp-block-group is-style-cnvs-block-bordered has-background\" style=\"background-color:#f6b40147\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul class=\"wp-block-list is-style-cnvs-list-styled-positive\">\n<li>compras internacionais com cart\u00e3o (de 3,38% para 3,5%); <\/li>\n\n\n\n<li>compra de moeda e remessas ao exterior (de 1,1% para 3,5%); <\/li>\n\n\n\n<li>empr\u00e9stimos a empresas (al\u00edquota di\u00e1ria dobrou de 0,0041% para 0,0082%);<\/li>\n\n\n\n<li>seguros VGBL (de 0% para 5%) e;<\/li>\n\n\n\n<li>fundos de investimento em direitos credit\u00f3rios (nova cobran\u00e7a de 0,38%).<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A exclus\u00e3o do risco sacado tem impacto direto no varejo e pequenas empresas.\u00a0<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conforme esclareceu Moraes, essas opera\u00e7\u00f5es s\u00e3o \u201cmodalidade de cr\u00e9dito em que bancos antecipam valores para varejistas que venderam a prazo\u201d, sendo \u201cespecialmente utilizadas por pequenas empresas que dependem dos valores antecipados para ter capital de giro\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do ponto de vista arrecadat\u00f3rio, o governo previa arrecadar R$ 12 bilh\u00f5es em 2025 com todas as mudan\u00e7as.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A tributa\u00e7\u00e3o do risco sacado representaria R$ 1,2 bilh\u00e3o, cerca de 10% do total estimado.\u00a0<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Assim, o Minist\u00e9rio da Fazenda anunciou que \u201cbuscar\u00e1 uma nova fonte de compensa\u00e7\u00e3o para cobrir o valor estimado\u201d.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"h-como-o-tema-ja-caiu-em-provas\" style=\"font-style:normal;font-weight:400\"><span id=\"como-o-tema-ja-caiu-em-provas\"><strong>Como o tema j\u00e1 caiu em provas:<\/strong><\/span><\/h4>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group is-style-cnvs-block-bordered\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\"><strong><em>Ano: 2024 Banca: FGV<\/em><\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A hip\u00f3tese de incid\u00eancia tribut\u00e1ria descreve os elementos essenciais que devem estar presentes para que um imposto seja devido.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) No que se refere ao fato gerador do IOF, este compreende a realiza\u00e7\u00e3o de opera\u00e7\u00f5es espec\u00edficas, como empr\u00e9stimos, financiamentos e opera\u00e7\u00f5es de c\u00e2mbio (certo)<\/p>\n<\/div><\/div>\n<\/div><\/div>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\" style=\"font-size:20px\"><strong>Quer saber quais ser\u00e3o os pr\u00f3ximos concursos?<\/strong><\/p>\n\n\n\n<pre class=\"wp-block-verse has-text-align-center\" style=\"font-size:20px\">Confira nossos\u00a0<a href=\"https:\/\/cj.estrategia.com\/portal\/\" target=\"_blank\" >artigos para Carreiras Jur\u00eddicas<\/a>!<\/pre>\n\n\n\n<p class=\"has-text-align-center has-white-color has-pale-cyan-blue-background-color has-text-color has-background has-link-color wp-elements-07bd7b42832a62940a4126a15f963773 wp-block-paragraph\"><a href=\"https:\/\/cj.estrategia.com\/portal\/concursos-abertos-carreiras-juridicas\/\">Concursos jur\u00eddicos abertos<\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-pale-cyan-blue-background-color has-background wp-block-paragraph\"><a href=\"https:\/\/cj.estrategia.com\/portal\/concursos-2025-carreiras-juridicas\/\" target=\"_blank\" ><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos jur\u00eddicos 2025<\/mark><\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"STF valida a maior parte do decreto do IOF, mas suspende cobran\u00e7a sobre opera\u00e7\u00f5es de \u201crisco sacado\u201d, por&hellip;\n","protected":false},"author":93,"featured_media":137784,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[1],"tags":[336,2974,1100,2927,134],"tax_estado":[30,31,32,33,34,35,36,37,38,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57],"class_list":["post-137766","post","type-post","status-publish","format-standard","has-post-thumbnail","category-carreiras-juridicas","tag-analise-juridica","tag-decreto-12-499-2025","tag-direito-tributario","tag-iof","tag-stf","tax_estado-ac","tax_estado-al","tax_estado-am","tax_estado-ap","tax_estado-ba","tax_estado-ce","tax_estado-concursos-federais","tax_estado-df","tax_estado-es","tax_estado-go","tax_estado-ma","tax_estado-mg","tax_estado-ms","tax_estado-mt","tax_estado-pa","tax_estado-pb","tax_estado-pe","tax_estado-pi","tax_estado-pr","tax_estado-rj","tax_estado-rn","tax_estado-ro","tax_estado-rr","tax_estado-rs","tax_estado-sc","tax_estado-se","tax_estado-sp","tax_estado-to"],"acf":[],"yoast_head":"<!-- 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