Enunciado
abEabdabuabcababbabnabdaboab ab1ab0ab0abйab ab,ab ababsabsaboabcababbabiababcababbaboab abcababbabiabvabiablab absabeabmab abfabiabnabsab ablabuabcababbaboabbabrababtabiabvaboabsab,ab abpabuabbaboabbabrabtababdaboabbabrabab abdabeab abCabeaboabbabrabtabiabfabiabcababbabdaboab abdabeab abEabnabtabiabdababdabeab abBabeabnabeabfabiabcababbabeabnabtabeab abdabeab abAabsabsabiabsabtabeabnabcababbabiabab abSaboabcababbabiabablab ab(abCabEabBabAabSab)ab,ab abcababbaboabnabtaboabbabrababtaboabuab abab abCaboabnabsabtaboabbabrabuabtaboabbabrabab abAabBabCab abLabtabdabab.ab abab abfabiabmab abdabeab abqabuabeab abeabsabtabab aboabbabrabeabablabiabzababsabsabeab abab abcababbaboabnabsabtaboabbabrabuabcababbaboab abdabeab abuabmab abnaboabvaboab abeabdabiabfabiabcababbabiaboab abpabuabbababoabbabrabab abab abeabnabtabiabdababdabeab abbabeabnabeabfabiabcababbabeabnabtabeab.ab abSaboabbaboabbabrabeab aboab absabeaboabbabrabvabiabcababbaboab abdabeab aboabbabrabeabablabiabzababcababbaboab abdabeab aboabbaboabbabrababsab abiabnabcababbabiabdabeab aboab abIabmabpabuabbaboabsabtaboab absaboabbaboabbabrabeab abSabeaboabbabrabvabiabcababbaboabsab ab(abIabSabSab)ab,ab abeab abab ablabeabiab ablaboabcababbablab,ab abiabnabsabtabiabtabuabiabdaboabbabrabab abdaboab abtaboabbabrabiabbabuabtaboab,ab abeabsabtababbabeablab abeabcababbabeabuab abqabuabeab abeab aboabbaboabbabrabiabgababcababbaboab abdabab abtaboabmababdaboabbabrabab abdaboab absabeaboabbabrabvabiabcababbaboab abab aboabbabrabeabtabeabnabcababbaboab abdaboab abIabSabSab abdabeabvabiabdaboab.ab abCaboabnabtabuabdaboab,ab abEabdabuabcababbabnabdaboab ab1ab0ab0abйab abnababoab aboabbabrabeabtabeabvabeab aboab abIabSabSab abdabeabvabiabdaboab absaboabbaboabbabrabeab abab aboabbaboabbabrabab.ab abAab abcababbaboabnabsabtaboabbabrabuabtaboabbabrabab abpabuabbaboabbabrabeabsabtababdaboabbabrabab abdaboab absabeaboabbabrabvabiabcababbaboab abtababmabbabeabmab abnababoab abeabfabeabtabuaboabuab aboab abpabuabbababgababmabeabnabtaboab abdaboab abIabSabSab abdabeabvabiabdaboab.ab abSaboabbaboabbabrabeab abab abpabuabbaboabbabrabeabtabeabnabsababoab abdaboab abFabiabsabcababbaboab abdabeab abfababzabeaboabbabrab abab abcababbaboabbaboabbabrababnabcababbab abdabab abdabiabvabiabdabab abtaboabbabrabiabbabuabtababoabbabrabiabab,ab ababsabsabiabnabablabeab abab ababfabiaboabbabrabmababtabiabvabab abcababbaboabbabraboabbabrabeabtabab.ab
Alternativas
- A.abAab abiabmabuabnabiabdababdabeab abdabeab abEabdabuabcababbabnabdaboab ab1ab0ab0abйab abiabmabpabuabbabeabdabeab abqabuabeab abiabnabcababbabiabdabab aboab abIabSabSab abnabeabsabsabab abpabuabbaboabbabrabeabsabtababcababbaboab abdabeab absabeaboabbabrabvabiabcababbaboabsab abdabeab aboabbaboabbabrababsab.ab
- B.abCaboabmaboab aboabbabrabeabsabpabuabbaboabnabsababvabeablab abtaboabbabrabiabbabuabtababoabbabrabiabab abpabuabbabeablabab aboabbabrabeabtabeabnabcababbaboab abdaboab abIabSabSab abdabeabvabiabdaboab,ab abEabdabuabcababbabnabdaboab ab1ab0ab0abйab abpabuabbaboabdabeab absabeaboabbabrab abcababbaboabbaboabbabrababdabab abpabuabbabeablaboab abFabiabsabcababbaboab abmabuabnabiabcababbabiabpabuabbabablab.ab
- C.abEabdabuabcababbabnabdaboab ab1ab0ab0abйab ab,ab abnabab abcababbaboabnabdabiabcababbaboab abdabeab abcababbaboabnabtaboabbabrabiabbabuabiabnabtabeab,ab abpabuabbaboabdabeab absabeaboabbabrab abcababbaboabbaboabbabrababdabab abpabuabbabeablaboab abFabiabsabcababbaboab abmabuabnabiabcababbabiabpabuabbabablab abqabuababnabtaboab abab abtababiabsab abdabeabbabiabtaboabsab abdabeab abIabSabSab.ab
- D.abEabdabuabcababbabnabdaboab ab1ab0ab0abйab abeab abuabmabab abeabnabtabiabdababdabeab abiabmabuabnabeab,ab abdabeab abmaboabdaboab abqabuabeab abnababoab absabeab ababpabuabbablabiabcababbab abab abeablabab abab ablabeabiab ablaboabcababbablab abqabuabeab abeabsabtababbabeablabeabcababbabeab abab aboabbaboabbabrabiabgababcababbaboab abdabeab aboab abtaboabmababdaboabbabrab abdaboab absabeaboabbabrabvabiabcababbaboab aboabbabrabeabtabeaboabbabrab aboab abIabSabSab ab.ab
Gabarito: alternativa correta destacada.
Comentario
Por que as demais estão erradas:
A) A alternativa A está incorreta porque a imunidade da Educando 100% é subjetiva e não se estende à prestadora do serviço (Construtora ABC), de modo que o ISS incide normalmente sobre a atividade de construção civil.
C) A alternativa C está incorreta porque a Educando 100% não é a contribuinte do imposto (relação pessoal e direta com o fato gerador), mas sim responsável tributária por substituição (retenção na fonte), conforme determinado pela lei local.
D) A alternativa D está incorreta porque a imunidade tributária (seja do Art. 150, VI, 'c' ou do Art. 195, § 7º da CF) não dispensa o sujeito passivo do cumprimento de obrigações acessórias ou do dever de reter e recolher tributos na condição de responsável tributário.