Enunciado
abNaboab abEabsabtababdaboab abAablabfabab ab,ab abab ablabeabiab abeabsabtababdabuabablab abdaboab abIabmabpabuabbaboabsabtaboab absaboabbaboabbabrabeab abab abTaboabbabrababnabsabmabiabsabsababoab abCababuabsabab abDaboabbabrabtabiabsab abeab abDaboababcababbaboabeabsab ab(abIabTabCabDabDab)ab abdabeabtabeaboabbabrabmabiabnabab abqabuabeab aboab ablababnabcababbabmabeabnabtaboab abdabeabsabtabeab abtaboabbabrabiabbabuabtaboab absabeab abfababzab abpabuabbaboabbabrab abhababbaboabmaboablaboabgababcababbaboab abvabiabab abIabnabtabeaboabbabrabnabeabtab.ab abPaboabbabrab abiabsabsaboab,ab abdabeab abnabtaboabbabraboab abdaboab abpabuabbaboabbabrababzaboab abpabuabbaboabbabrabeabvabiabsabtaboab abeabmab ablabeabiab abpabuabbababoabbabrabab abcababbaboabmabuabnabiabcababbaboabbabrab aboab aboabbabiabtaboab abab abSabeabcababbaboabbabrabeabtababoabbabrabiabab abEabsabtababdabuabablab abdabeab abFababzabeabnabdabab,ab:abuablabiabab,ab abfabiablabhababbab abeab abuabnabiabcababbab abhababbabeaboabbabrabdabeabiaboabbabrabab abdabeab abDababoabbabrabiabab,ab ababpabuabbaboabbabrabeabsabeabnabtaboabuab ababoab abFabiabsabcababbaboab abeabsabtababdabuabablab abab abdabeabcababbablababoabbabrababcababbaboab abcababbaboabbabraboabbabrabeabtabab abdabeab abtaboabdaboabsab aboabsab abbabeabnabsab abqabuabeab aboabbabrabeabcabeabbababbabeabbabeaboabbabrabab abab abtabiabtabuablaboab abdabeab abtaboabbabrababnabsabmabiabsabsababoab abcababbabuabsabab abmaboabbabrabtabiabsab abdabeab absabuabab abmababeab,ab absabeabnabdaboab aboab abtaboabbabrabiabbabuabtaboab abiabnabtabeabgaboabbabrabablabmabeabnabtabeab abdabeabvabiabdaboab ababoab abEabsabtababdaboab abAablabfabab ab.ab abOab absabiabsabtabeabmabab aboabnab-ablabiabnabeab abdabab abSabeabcababbaboabbabrabeabtababoabbabrabiabab abdabeab abFababzabeabnabdabab abEabsabtababdabuabablab abgabeaboabbabraboabuab abab abgabuabiabab abdabeab abpabuabbababgababmabeabnabtaboab abdaboab abIabTabCabDabDab,ab abcababbaboabmab abvabeabnabcababbabiabmabeabnabtaboab abeabmab ab0ab7abͬab0ab3abͬab2ab0ab2ab4ab.ab abCaboabnabtabuabdaboab,ab aboab abpabuabbababgababmabeabnabtaboab abdabeabsabsabab abgabuabiabab abnababoab abfaboabiab abeabfabeabtabuababdaboab.ab abDabiababnabtabeab abdabeabsabtabeab abiabnababdabiabmabpabuabbablabeabmabeabnabtaboab,ab ababsabsabiabnabablabeab abab aboabpabuabbabcababbaboab abqabuabeab abiabnabdabiabcababbab abab abpabuabbababoabbabrabtabiaboabbabrab abdabeab abqabuababnabdaboab abeab abcababbaboabnabtababdaboab aboab abpabuabbaboabbabrababzaboab abpabuabbaboabbabrabeabsabcababbaboabbabrabiabcababbabiaboabnabablab abpabuabbababoabbabrabab abcababbaboabbaboabbabrababnabcababbab abdabeabsabtabeab abtaboabbabrabiabbabuabtaboab.ab
Alternativas
- A.abDabab abdababtabab abdaboab aboabbabiabtaboab abdabab abmababeab abdabeab:abuablabiabab,ab absabeabuab abfababtaboab abgabeaboabbabrababdaboabbabrab.ab
- B.abDaboab abdabiabab absabeabgabuabiabnabtabeab ababoab abvabeabnabcababbabiabmabeabnabtaboab abpabuabbaboabbabrabeabvabiabsabtaboab abnabab abgabuabiabab abdabeab abpabuabbababgababmabeabnabtaboab.ab
- C.abDaboab abpabuabbaboabbabrabiabmabeabiaboabbabraboab abdabiabab abdaboab abeabxabeaboabbabrabcababbabiabcababbabiaboab absabeabgabuabiabnabtabeab ababqabuabeablabeab abdaboab aboabbabiabtaboab abdabab ababuabtaboabbabrabab abdabab abhababbabeaboabbabrababnabcababbab.ab
- D.abDabab abdababtabab abeabmab abqabuabeab:abuablabiabab abeabnabtaboabbabrabeabgabab abab abdabeabcababbablababoabbabrababcababbaboab ababoab abFabiabsabcababbaboab abeabsabtababdabuabablab,ab absabeabuab abfababtaboab abgabeaboabbabrababdaboabbabrab.ab
Gabarito: alternativa correta destacada.
Comentario
Por que as demais estão erradas:
A alternativa A está incorreta porque a data do óbito (fato gerador) não marca o início da prescrição, uma vez que o crédito tributário ainda não havia sido constituído e não era exigível.
A alternativa C está incorreta porque a regra do primeiro dia do exercício seguinte aplica-se ao prazo decadencial para a constituição de ofício do crédito tributário (Art. 173, I, do CTN), e não ao prazo prescricional de cobrança de crédito já constituído por declaração.
A alternativa D está incorreta porque, embora a entrega da declaração constitua o crédito, se ela ocorre antes do vencimento, o prazo prescricional só começa a fluir no dia seguinte ao vencimento da guia de pagamento, quando surge a pretensão executória (princípio da actio nata).