{"id":51141,"date":"2025-05-20T10:16:50","date_gmt":"2025-05-20T13:16:50","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=51141"},"modified":"2025-05-20T10:17:07","modified_gmt":"2025-05-20T13:17:07","slug":"lc-214-2025-ibs-e-cbs-incidem-sobre-o-imposto-seletivo","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/05\/20\/lc-214-2025-ibs-e-cbs-incidem-sobre-o-imposto-seletivo\/","title":{"rendered":"LC 214\/2025: IBS E CBS INCIDEM SOBRE O IMPOSTO SELETIVO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">De acordo com a Constitui\u00e7\u00e3o Federal de 1988, IBS e CBS incidir\u00e3o sobre o Imposto Seletivo. Dessa forma, o Imposto Seletivo incidir\u00e1 uma \u00fanica vez sobre o bem ou servi\u00e7o e n\u00e3o integrar\u00e1 sua pr\u00f3pria base de c\u00e1lculo, mas sim a base de c\u00e1lculo do IBS e CBS.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Confira o que diz a Constitui\u00e7\u00e3o Federal de 1988 sobre o Imposto Seletivo:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">\u00a7 6\u00ba O imposto previsto no inciso VIII do caput deste artigo: (Inclu\u00eddo pela Emenda Constitucional n\u00ba 132, de 2023)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">I \u2013 n\u00e3o incidir\u00e1 sobre as exporta\u00e7\u00f5es nem sobre as opera\u00e7\u00f5es com energia el\u00e9trica e com telecomunica\u00e7\u00f5es; (Inclu\u00eddo pela Emenda Constitucional n\u00ba 132, de 2023)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">II \u2013 incidir\u00e1 uma \u00fanica vez sobre o bem ou servi\u00e7o; (Inclu\u00eddo pela Emenda Constitucional n\u00ba 132, de 2023)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">III \u2013 n\u00e3o integrar\u00e1 sua pr\u00f3pria base de c\u00e1lculo; (Inclu\u00eddo pela Emenda Constitucional n\u00ba 132, de 2023)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">IV \u2013 integrar\u00e1 a base de c\u00e1lculo dos tributos previstos nos arts. 155, II, 156, III, 156-A e 195, V; (Inclu\u00eddo pela Emenda Constitucional n\u00ba 132, de 2023)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">V \u2013 poder\u00e1 ter o mesmo fato gerador e base de c\u00e1lculo de outros tributos; (Inclu\u00eddo pela Emenda Constitucional n\u00ba 132, de 2023)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">VI \u2013 ter\u00e1 suas al\u00edquotas fixadas em lei ordin\u00e1ria, podendo ser espec\u00edficas, por unidade de medida adotada, ou ad valorem; (Inclu\u00eddo pela Emenda Constitucional n\u00ba 132, de 2023)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">VII \u2013 na extra\u00e7\u00e3o, o imposto ser\u00e1 cobrado independentemente da destina\u00e7\u00e3o, caso em que a al\u00edquota m\u00e1xima corresponder\u00e1 a 1% (um por cento) do valor de mercado do produto. (Inclu\u00eddo pela Emenda Constitucional n\u00ba 132, de 2023)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: PORTAL DA REFORMA TRIBUT\u00c1RIA \u2013 POR ENZO BERNARDES<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>De acordo com a Constitui\u00e7\u00e3o Federal de 1988, IBS e [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[9],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-diR","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/51141"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=51141"}],"version-history":[{"count":2,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/51141\/revisions"}],"predecessor-version":[{"id":51143,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/51141\/revisions\/51143"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=51141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=51141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=51141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}