Enunciado
abOab abEabsabtababdaboab abAablabfabab abpabuabbabbablabiabcababbaboabuab,ab abeabmab ab2ab9abͬab1ab2abͬab2ab0ab2ab4ab,ab abuabmabab abnaboabvabab ablabeabiab aboabbabrabdabiabnababoabbabrabiabab,ab abiabnabsabtabiabtabuabiabnabdaboab abab abiabnabcababbabiabdabeabnabcababbabiabab abdabeab abIabPabVabAab absaboabbaboabbabrabeab abab abpabuabbaboabbabraboabpabuabbaboabbabrabiabeabdababdabeab abdabeab abvabeabiabcababbabuablaboabsab ababuabtaboabmaboabtaboabbabrabeabsab ababeaboabbabrabeaboabsab abeab ababqabuababtabiabcababbaboabsab,ab abcababbaboabmab abfababtaboab abgabeaboabbabrababdaboabbabrab aboabcababbaboabbabraboabbabrabeabnabdaboab abnaboab abdab abiabab ab1aboab abdabeab aboabbabjababnabeabiaboabbabraboab abdabeab abcababbabdabab ababnaboab.ab abAab abpabuabbababoabbabrabtabiaboabbabrab abdaboab abmabeabsab abdabeab aboabbabjababnabeabiaboabbabraboab abdabeab ab2ab0ab2ab5ab,ab aboab abFabiabsabcababbaboab abEabsabtababdabuabablab abcababbaboabmabeabcababbaboabuab abab abeabnabvabiababoabbabrab ababoabsab abcababbaboabnabtaboabbabrabiabbabuabiabnabtabeabsab abcababbaboabbabrabnabeabsab abdabeab abpabuabbababgababmabeabnabtaboab abdabeab abIabPabVabAab abiabnabcababbabiabdabeabnabtabeab absaboabbaboabbabrabeab abtababiabsab abvabeabiabcababbabuablaboabsab ababeaboabbabrabeaboabsab abeab ababqabuababtabiabcababbaboabsab,ab abcababbaboabmab abdab ababtabab abdabeab abpabuabbababgababmabeabnabtaboab ababtabeab aboab abfabiabnabablab abdabeab abfabeabvabeaboabbabrabeabiaboabbabraboab abdabeab ab2ab0ab2ab5ab.ab abAabcababbabeaboabbabrabcababbab abdabeabsabtabeab abcababbabeabnababoabbabrabiaboab,ab ababsabsabiabnabablabeab abab ababfabiaboabbabrabmababtabiabvabab abcababbaboabbabraboabbabrabeabtabab.ab
Alternativas
- A.abAab abcababbaboabbaboabbabrababnabcababbab abpabuabbaboabdabeaboabbabrabiabab absabeaboabbabrab abfabeabiabtabab abab abpabuabbababoabbabrabtabiaboabbabrab abdabeab ab0ab1abͬab0ab1abͬab2ab0ab2ab5ab.ab
- B.abAabsab abnaboabvababsab abhababbabiabpabuabbaboabtabeabsabeabsab abdabeab abiabnabcababbabiabdabeabnabcababbabiabab abdabeab abIabPabVabAab absababoab abiabnabcababbaboabnabsabtabiabtabuabcababbabiaboabnababiabsab.ab
- C.abAab abcababbaboabbaboabbabrababnabcababbab abpabuabbaboabdabeaboabbabrabiabab absabeaboabbabrab abfabeabiabtabab ababpabuabbabeabnababsab abdabeabcababbaboabbabraboabbabrabiabdaboabsab ab9ab0ab abdabiababsab abdabab abdababtabab abeabmab abqabuabeab abfaboabiab abpabuabbabbablabiabcababbabdabab abab abnaboabvabab ablabeabiab.ab
- D.abAab ablabeabiab absaboabmabeabnabtabeab abpabuabbaboabdabeaboabbabrabiabab abiabnabsabtabiabtabuabiaboabbabrab abab abiabnabcababbabiabdabeabnabcababbabiabab abdabeab abIabPabVabAab absaboabbaboabbabrabeab abab abpabuabbaboabbabraboabpabuabbaboabbabrabiabeabdababdabeab abdabeab abvabeabiabcababbabuablaboabsab ababuabtaboabmaboabtaboabbabrabeabsab ababqabuababtabiabcababbaboabsab.ab
Gabarito: alternativa correta destacada.
Comentario
Por que as demais estão erradas:
A) A alternativa A está incorreta porque desconsidera a anterioridade nonagesimal, que impede a cobrança imediata em 01/01/2025, haja vista terem decorrido apenas 3 dias da publicação da lei.
B) A alternativa B está incorreta porque, com a promulgação da Reforma Tributária (EC nº 132/2023), a incidência de IPVA sobre veículos aéreos e aquáticos passou a ser expressamente constitucional.
D) A alternativa D está incorreta porque a autorização constitucional trazida pela EC nº 132/2023 abrange tanto os veículos aquáticos quanto os aéreos, inexistindo limitação apenas aos primeiros.