{"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><em>STF valida a maior parte do decreto do IOF, mas suspende cobran\u00e7a sobre opera\u00e7\u00f5es de &#8220;risco sacado&#8221;, 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>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 &#8220;risco sacado&#8221;.<\/p>\n\n\n\n<p>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><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>Como \u00e9 de conhecimento, o ministro Alexandre de Moraes concedeu medida cautelar na sexta-feira (4), suspendendo simultaneamente os \u2026&nbsp;<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>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>Agora, analisaremos a <a href=\"https:\/\/portal.stf.jus.br\/processos\/downloadPeca.asp?id=15378516257&amp;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>Em breve s\u00edntese, Moraes fundamentou sua decis\u00e3o na distin\u00e7\u00e3o entre altera\u00e7\u00e3o de al\u00edquotas &#8211; compet\u00eancia constitucional do Executivo &#8211; e cria\u00e7\u00e3o de nova hip\u00f3tese de incid\u00eancia tribut\u00e1ria.&nbsp;<\/p>\n\n\n\n<p>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><em><strong>&#8220;a 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&#8221;.<\/strong><\/em><\/p>\n<\/div><\/div>\n\n\n\n<p>Ademais, o relator reconheceu que a Constitui\u00e7\u00e3o Federal<em> &#8220;assegura 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&#8221;<\/em>, mas ressalvou que deve se atentar &#8220;\u00e0s estritas limita\u00e7\u00f5es previstas na legisla\u00e7\u00e3o, pois tem fun\u00e7\u00e3o regulat\u00f3ria e extrafiscal&#8221;.<\/p>\n\n\n\n<p>Entretanto, <strong>quanto \u00e0s opera\u00e7\u00f5es de risco sacado, Moraes foi categ\u00f3rico:<\/strong> <em>&#8220;n\u00e3o h\u00e1 defini\u00e7\u00e3o de opera\u00e7\u00f5es de &#8216;risco sacado&#8217; 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&#8221;.&nbsp;<\/em><\/p>\n\n\n\n<p>Nessa linha, o ministro citou orienta\u00e7\u00e3o da CVM que caracteriza essas opera\u00e7\u00f5es como &#8220;transa\u00e7\u00e3o comercial sobre direitos credit\u00f3rios&#8221;, 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>Vale salientar que <strong>a decis\u00e3o se insere na consolidada jurisprud\u00eancia do STF sobre a natureza extrafiscal do IOF.&nbsp;<\/strong><\/p>\n\n\n\n<p>Isto porque, como destacou Moraes, a Corte j\u00e1 afirmou que &#8220;o IOF foi gestado como importante instrumento de regula\u00e7\u00e3o do mercado financeiro e da pol\u00edtica monet\u00e1ria&#8221;, citando precedente do RE 590.186-RG, relatado pelo ministro Cristiano Zanin.<\/p>\n\n\n\n<p>Ora, a excepcionalidade constitucional do IOF decorre do artigo 153, \u00a71\u00ba, que permite ao Poder Executivo &#8220;alterar as al\u00edquotas dos impostos enumerados nos incisos I, II, IV e V&#8221;, desde que &#8220;atendidas as condi\u00e7\u00f5es e os limites estabelecidos em lei&#8221;.&nbsp;<\/p>\n\n\n\n<p>Assim, essa delega\u00e7\u00e3o constitucional justifica-se pela fun\u00e7\u00e3o &#8220;precipuamente regulat\u00f3ria e extrafiscal&#8221; do tributo, que &#8220;justificam a excepcionalidade aos princ\u00edpios tribut\u00e1rios da legalidade e da anterioridade&#8221;.<\/p>\n\n\n\n<p>O ministro tamb\u00e9m referenciou entendimento doutrin\u00e1rio sobre o tema, citando Hugo de Brito Machado: &#8220;os 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&#8221;.<\/p>\n\n\n\n<p>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>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.&nbsp;<\/p>\n\n\n\n<p>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>A tentativa de concilia\u00e7\u00e3o fracassou.&nbsp;<\/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>Conforme registrado na ata da audi\u00eancia, <em>&#8220;os presentes disseram que, apesar da import\u00e2ncia do di\u00e1logo e da iniciativa dessa audi\u00eancia, preferiam aguardar a decis\u00e3o judicial&#8221;.&nbsp;<\/em><\/p>\n<\/div><\/div>\n\n\n\n<p>A Advogada-Geral do Senado chegou a <strong>solicitar &#8220;maior prazo para a continuidade das negocia\u00e7\u00f5es&#8221;, mas tanto a AGU quanto representantes dos partidos &#8220;entenderam que a decis\u00e3o judicial seria o melhor caminho&#8221;.<\/strong><\/p>\n\n\n\n<p>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 &#8220;sens\u00edvel repercuss\u00e3o sobre rela\u00e7\u00f5es jur\u00eddicas e econ\u00f4micas de interesse direto dos setores representados&#8221;.<\/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>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.&nbsp;<\/p>\n\n\n\n<p>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>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>Entretanto, depois houve a mudan\u00e7a do entendimento:<\/p>\n\n\n\n<p><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>Isto se deu, pois a Federa\u00e7\u00e3o das Ind\u00fastrias do Estado do Paran\u00e1 havia alertado para as &#8220;consequ\u00eancias pr\u00e1ticas da pretendida retroatividade&#8221;, argumentando que &#8220;milhares 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&#8221;.&nbsp;<\/p>\n\n\n\n<p>Ora, a entidade demonstrou que a sistem\u00e1tica de arrecada\u00e7\u00e3o do IOF &#8220;imp\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&#8221;, criando &#8220;obst\u00e1culos operacionais e jur\u00eddicos praticamente intranspon\u00edveis \u00e0 implementa\u00e7\u00e3o de cobran\u00e7a retroativa&#8221;.<\/p>\n\n\n\n<p><strong>O impacto econ\u00f4mico potencial era gigantesco.&nbsp;<\/strong><\/p>\n\n\n\n<p>Isto porque, durante os doze dias de suspens\u00e3o, &#8220;milhares de opera\u00e7\u00f5es de cr\u00e9dito, c\u00e2mbio, seguros e investimentos foram realizadas com base na leg\u00edtima expectativa&#8221; de que as novas al\u00edquotas n\u00e3o vigoravam, &#8220;resultando 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&#8221;.&nbsp;<\/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>Nessa linha, a cobran\u00e7a retroativa exigiria das institui\u00e7\u00f5es financeiras &#8220;a revis\u00e3o de todos esses neg\u00f3cios jur\u00eddicos perfeitos e acabados&#8221;, com potencial viola\u00e7\u00e3o ao C\u00f3digo de Defesa do Consumidor e &#8220;injusta assun\u00e7\u00e3o de custos adicionais de opera\u00e7\u00f5es j\u00e1 liquidadas&#8221;.&nbsp;<\/p>\n<\/div><\/div>\n\n\n\n<p>Assim, Moraes reconheceu que a &#8220;din\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&#8221;.<\/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>Ora, a decis\u00e3o produz efeitos diferenciados conforme o tipo de opera\u00e7\u00e3o.&nbsp;<\/p>\n\n\n\n<p>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><strong>A exclus\u00e3o do risco sacado tem impacto direto no varejo e pequenas empresas.&nbsp;<\/strong><\/p>\n\n\n\n<p>Conforme esclareceu Moraes, essas opera\u00e7\u00f5es s\u00e3o &#8220;modalidade de cr\u00e9dito em que bancos antecipam valores para varejistas que venderam a prazo&#8221;, sendo &#8220;especialmente utilizadas por pequenas empresas que dependem dos valores antecipados para ter capital de giro&#8221;.<\/p>\n\n\n\n<p>Do ponto de vista arrecadat\u00f3rio, o governo previa arrecadar R$ 12 bilh\u00f5es em 2025 com todas as mudan\u00e7as.&nbsp;<\/p>\n\n\n\n<p>A tributa\u00e7\u00e3o do risco sacado representaria R$ 1,2 bilh\u00e3o, cerca de 10% do total estimado.&nbsp;<\/p>\n\n\n\n<p>Assim, o Minist\u00e9rio da Fazenda anunciou que &#8220;buscar\u00e1 uma nova fonte de compensa\u00e7\u00e3o para cobrir o valor estimado&#8221;.<\/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><strong><em>Ano: 2024 Banca: FGV<\/em><\/strong><\/p>\n\n\n\n<p>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>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\" 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&nbsp;<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\"><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\"><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><\/p>\n","protected":false},"excerpt":{"rendered":"STF valida a maior parte do decreto do IOF, mas suspende cobran\u00e7a sobre opera\u00e7\u00f5es de &#8220;risco sacado&#8221;, por&hellip;\n","protected":false},"author":93,"featured_media":137784,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"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":{"0":"post-137766","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-carreiras-juridicas","8":"tag-analise-juridica","9":"tag-decreto-12-499-2025","10":"tag-direito-tributario","11":"tag-iof","12":"tag-stf","13":"tax_estado-ac","14":"tax_estado-al","15":"tax_estado-am","16":"tax_estado-ap","17":"tax_estado-ba","18":"tax_estado-ce","19":"tax_estado-concursos-federais","20":"tax_estado-df","21":"tax_estado-es","22":"tax_estado-go","23":"tax_estado-ma","24":"tax_estado-mg","25":"tax_estado-ms","26":"tax_estado-mt","27":"tax_estado-pa","28":"tax_estado-pb","29":"tax_estado-pe","30":"tax_estado-pi","31":"tax_estado-pr","32":"tax_estado-rj","33":"tax_estado-rn","34":"tax_estado-ro","35":"tax_estado-rr","36":"tax_estado-rs","37":"tax_estado-sc","38":"tax_estado-se","39":"tax_estado-sp","40":"tax_estado-to"},"acf":[],"yoast_head":"<!-- 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