Enunciado
abOab abDabuabnabiabcababbabiabpabuabbabiaboab abAablabfabab,ab abdabeabsabeaboabbabjababnabdaboab ababuabmabeabnabtababoabbabrab absabuabab ababoabbabraboabbabrabeabcabeabbababbabdababcababbaboab abtaboabbabrabiabbabuabtababoabbabrabiabab,ab abiabnabsabtabiabtabuabiabuab abpabuabbaboabbabrab ablabeabiab aboabbabrabdabiabnababoabbabrabiabab abmabuabnabiabcababbabiabpabuabbabablab,ab abpabuabbabbablabiabcababbabdabab abeabmab ab1ab0abͬab0ab7abͬab2ab0ab2ab5ab,ab abuabmab abnaboabvaboab abiabmabpabuabbaboabsabtaboab absaboabbaboabbabrabeab abab abcababbaboabnabcababbabeabsabsababoab abdabeab ababuabtaboabbabrabiabzababcababbaboabeabsab abpabuabbababoabbabrabab ablaboabcababbablabiabzababcababbaboab abeab abfabuabnabcababbabiaboabnababmabeabnabtaboab abdabeab abeabsabtababbabeablabeabcababbabiabmabeabnabtaboabsab abcababbaboabmabeaboabbabrabcababbabiababiabsab.ab abAab ablabeabiab abeabsabtababbabeablabeabcababbab abeab abqabuabeab abpabuabbaboabbabraboabdabuabzabiaboabbabrabiabab abeabfabeabiabtaboabsab abab abpabuabbababoabbabrabtabiaboabbabrab abdabeab ab0ab1abͬab0ab1abͬab2ab0ab2ab6ab.ab abAab absaboabcababbabiabeabdababdabeab abeabmabpabuabbaboabbabrabeabsababoabbabrabiabab abAabBabCab abLabtabdabab.ab,ab abcababbaboabmab abeabsabtababbabeablabeabcababbabiabmabeabnabtaboab abcababbaboabmabeaboabbabrabcababbabiabablab abnaboab abDabuabnabiabcababbabiabpabuabbabiaboab abAablabfabab ab,ab abiaboabbabraboabbabrabeabsabiabgabnababdabab abcababbaboabmab abab abnaboabvabab abeabxababcababbaboab,ab abcababbaboabnabtaboabbabrababtaboabuab abvaboabcababbabeab,ab abcababbaboabmaboab ababdabvaboabgababdaboab(abab)ab,ab abpabuabbababoabbabrabab ababoabbabjabuabiabzababoabbabrab ababcababbaboab abdabeabcababbablababoabbabrababtaboabbabrabiab abab abtaboabbabrabiabbabuabtababoabbabrabiabab ababnabtabeabsab abdaboab abiabnabiabcababbabiaboab abdabab abvabiabgabeabnabcababbabiabab abdabab abnaboabvabab ablabeabiab,ab abvabiabsababnabdaboab abgababoabbabrabab abnabtabiaboabbabrab abqabuabeab abnababoab absabeaboabbabjabab abcababbaboabbaboabbabrababdabab abqabuababnabtaboab ababoab abnaboabvaboab abiabmabpabuabbaboabsabtaboab abmabuabnabiabcababbabiabpabuabbabablab.ab abDabiababnabtabeab abdabeabsabsabeab abcababbabeabnababoabbabrabiaboab,ab ababsabsabiabnabablabeab abab ababfabiaboabbabrabmababtabiabvabab abcababbaboabbabraboabbabrabeabtabab.ab
Alternativas
- A.abAab ababcababbaboab abcababbaboabbabraboabbabrabeabtabab abab absabeaboabbabrab abmababnabeaboabbabjababdabab absabeaboabbabrabiabab abab ababcababbaboab ababnabuablababtaboabbabrabiabab abtaboabbabrabiabbabuabtababoabbabrabiabab.ab
- B.abOab abnaboabvaboab abiabmabpabuabbaboabsabtaboab absaboab abpabuabbaboabdabeab absabeaboabbabrab abcababbaboabbabrabiababdaboab abpabuabbaboabbabrab abmabeabiaboab abdabeab abuabmabab ablabeabiab abcababbaboabmabpabuabbablabeabmabeabnabtababoabbabrab abmabuabnabiabcababbabiabpabuabbabablab,ab abeab abnabab aboab abpabuabbaboabbabrab abmabeaboabbabrabab ablabeabiab aboabbabrabdabiabnababoabbabrabiabab.ab
- C.abAab ababnabtabeaboabbabrabiaboabbabrabiabdababdabeab abnaboabnababgabeabsabiabmabablab abnababoab abfaboabiab aboabbabeabdabeabcababbabiabdabab,ab abpabuabbaboabiabsab abab ablabeabiab ababpabuabbabeabnababsab abeabnabtaboabbabrababoabbabrabiabab abeabmab abvabiabgaboabbabrab ab9ab0ab abdabiababsab ababpabuabbaboabsab ab0ab1abͬab0ab1abͬab2ab0ab2ab6ab.ab
- D.abOab abDabuabnabiabcababbabiabpabuabbabiaboab abAablabfabab abnababoab abpabuabbaboabdabeab abcababbaboabbabrabiababoabbabrab abeabsabsabeab abnaboabvaboab abiabmabpabuabbaboabsabtaboab,ab abpabuabbaboabbabrab abnababoab abeabsabtababoabbabrab abcababbaboabmabpabuabbaboabbabrabeabeabnabdabiabdaboab abeabmab absabuabab abcababbaboabmabpabuabbabeabtabeabnabcababbabiabab abtaboabbabrabiabbabuabtababoabbabrabiabab abcababbaboabnabsabtabiabtabuabcababbabiaboabnabablab.ab ab4ab5ab aboab abEabXabAabMabEab abDabOab abOabRabDabEabMab abUabNabIabFabIabCabAabDabOab abTabiabpabuabbaboab abBaboabbabrababnabcababbab ab–ab abPabáabgabiabnabab ab1ab0ab
Gabarito: alternativa correta destacada.
Comentario
Por que as demais estão erradas:
A) A alternativa A está incorreta porque a ação anulatória pressupõe a existência de um lançamento tributário prévio a ser desconstituído, ao passo que, antes da ocorrência do fato gerador e do lançamento, a via adequada para afastar a cobrança futura é a ação declaratória.
B) A alternativa B está incorreta porque os Municípios não podem instituir novos impostos sob nenhuma hipótese, seja por lei ordinária ou complementar, uma vez que carecem de competência residual para tanto.
C) A alternativa C está incorreta porque o prazo da anterioridade nonagesimal conta-se a partir da data de publicação da lei instituidora (10/07/2025) e não da data de início de sua eficácia, além de desconsiderar que o vício de inconstitucionalidade formal por incompetência precede a análise de anterioridade.