{"id":29547,"date":"2025-02-13T10:28:35","date_gmt":"2025-02-13T13:28:35","guid":{"rendered":"https:\/\/briganti.com.br\/reformatributaria\/?page_id=29547"},"modified":"2025-04-09T10:54:39","modified_gmt":"2025-04-09T13:54:39","slug":"regra-geral","status":"publish","type":"page","link":"https:\/\/briganti.com.br\/reformatributaria\/regra-geral\/","title":{"rendered":"Regra Geral"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"29547\" class=\"elementor elementor-29547\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96d3e34 e-con-full e-flex neuron-fixed-no e-con e-parent\" data-id=\"96d3e34\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-887f592 e-flex e-con-boxed neuron-fixed-no e-con e-child\" data-id=\"887f592\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29f1aad e-flex e-con-boxed neuron-fixed-no e-con e-parent\" data-id=\"29f1aad\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-8a32ee8 e-con-full e-flex neuron-fixed-no e-con e-child\" data-id=\"8a32ee8\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-def7f44 elementor-icon-list--layout-inline elementor-mobile-align-center elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"def7f44\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items elementor-inline-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/briganti.com.br\/reformatributaria\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Voltar<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-inline-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"#\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd127eb e-grid e-con-boxed neuron-fixed-no e-con e-parent\" data-id=\"cd127eb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dc44155 elementor-widget elementor-widget-heading\" data-id=\"dc44155\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">REGRA GERAL<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-87782b2 elementor-widget elementor-widget-text-editor\" data-id=\"87782b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>O sistema tribut\u00e1rio brasileiro atual \u00e9 conhecido por sua complexidade, onerosidade e distor\u00e7\u00f5es, o que h\u00e1 d\u00e9cadas representa um obst\u00e1culo ao crescimento econ\u00f4mico, \u00e0 competitividade e \u00e0 justi\u00e7a social no pa\u00eds.<br \/><br \/>Nesse contexto, surge a t\u00e3o esperada reforma tribut\u00e1ria, pautada em princ\u00edpios como a Simplicidade, a Justi\u00e7a Tribut\u00e1ria e a Coopera\u00e7\u00e3o, cujo passo inicial foi a aprova\u00e7\u00e3o da Emenda Constitucional 132 no ano de 2023, e que teve recentemente sancionada sua primeira lei reguladora, a LC 214\/2025, que institui o Imposto sobre Bens e Servi\u00e7os (IBS), a Contribui\u00e7\u00e3o Social sobre Bens e Servi\u00e7os (CBS) e o Imposto Seletivo (IS); cria o Comit\u00ea Gestor do IBS e altera brutalmente a legisla\u00e7\u00e3o tribut\u00e1ria.<br \/><br \/>O IBS e a CBS nascem como uma esp\u00e9cie de IVA (Imposto sobre Valor Agregado), modelo de tributa\u00e7\u00e3o adotado por mais de 170 pa\u00edses, que tem como caracter\u00edstica principal a n\u00e3o cumulatividade, o que faz com que o \u00f4nus da tributa\u00e7\u00e3o seja suportado pelo consumidor, e n\u00e3o pelas empresas, como ocorre muitas vezes no modelo atual. O chamado IVA &#8220;Dual&#8221; substitui PIS, Cofins, ICMS e ISS, al\u00e9m do IPI, que remanesce para alguns casos espec\u00edficos.<br \/><br \/>Diante das mudan\u00e7as tribut\u00e1rias sobre o consumo introduzidas pela LC n\u00ba 214\/2025, que prev\u00ea um regime de transi\u00e7\u00e3o gradual entre o modelo atual e futuro, todos os setores da Economia ser\u00e3o diretamente impactados.<br \/><br \/>Considerando esse cen\u00e1rio, o Briganti Advogados apresenta uma s\u00e9rie de estudos, divididos por setores econ\u00f4micos, nos quais \u00e9 poss\u00edvel encontrar e-Books contendo uma an\u00e1lise individualizada dos principais efeitos da nova legisla\u00e7\u00e3o aos temas de maior relev\u00e2ncia.<br \/><br \/>Nessa p\u00e1gina, est\u00e3o alguns de nossos resumos sobre as regras gerais que conduzem a Reforma Trbut\u00e1ria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-55bd42f e-flex e-con-boxed neuron-fixed-no e-con e-parent\" data-id=\"55bd42f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-17ef7fd e-con-full e-flex neuron-fixed-no e-con e-child\" data-id=\"17ef7fd\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3448d2 elementor-widget elementor-widget-image\" data-id=\"d3448d2\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/BRIGANTI_Bens-de-capital.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"579\" src=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Bens-de-Capital-768x579.png\" class=\"attachment-medium_large size-medium_large wp-image-30148\" alt=\"\" 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https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Bens-de-consumo-600x453.png 600w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Bens-de-consumo.png 1988w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ef02ff e-con-full e-flex neuron-fixed-no e-con e-child\" data-id=\"3ef02ff\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3cdd0f elementor-widget elementor-widget-image\" data-id=\"d3cdd0f\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/03\/BRIGANTI_Imposto-seletivo.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"579\" src=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Imposto-Seletivo-768x579.png\" class=\"attachment-medium_large size-medium_large wp-image-30152\" alt=\"\" srcset=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Imposto-Seletivo-768x579.png 768w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Imposto-Seletivo-300x226.png 300w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Imposto-Seletivo-1024x773.png 1024w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Imposto-Seletivo-1536x1159.png 1536w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Imposto-Seletivo-600x453.png 600w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Imposto-Seletivo.png 1988w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a6c0dd1 elementor-widget elementor-widget-image\" data-id=\"a6c0dd1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/BRIGANTI_Simples-nacional.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"579\" src=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Simples-Nacional-768x579.png\" class=\"attachment-medium_large size-medium_large wp-image-30150\" alt=\"\" srcset=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Simples-Nacional-768x579.png 768w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Simples-Nacional-300x226.png 300w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Simples-Nacional-1024x773.png 1024w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Simples-Nacional-1536x1159.png 1536w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Simples-Nacional-600x453.png 600w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Simples-Nacional.png 1988w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dab988f e-flex e-con-boxed neuron-fixed-no e-con e-parent\" data-id=\"dab988f\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1444701 e-con-full e-flex neuron-fixed-no e-con e-child\" data-id=\"1444701\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3239ec6 elementor-widget elementor-widget-image\" data-id=\"3239ec6\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/03\/BRIGANTI_Split-Payment.pdf\" target=\"_blank\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"579\" src=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Split-Payment-768x579.png\" class=\"attachment-medium_large size-medium_large wp-image-30153\" alt=\"\" srcset=\"https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Split-Payment-768x579.png 768w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Split-Payment-300x226.png 300w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Split-Payment-1024x773.png 1024w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Split-Payment-1536x1159.png 1536w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Split-Payment-600x453.png 600w, https:\/\/briganti.com.br\/reformatributaria\/wp-content\/uploads\/2025\/04\/Split-Payment.png 1988w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-53dc7ae e-con-full e-flex neuron-fixed-no e-con e-child\" data-id=\"53dc7ae\" data-element_type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Voltar REGRA GERAL O sistema tribut\u00e1rio brasileiro atual \u00e9 conhecido por sua complexidade, onerosidade e distor\u00e7\u00f5es, o que h\u00e1 d\u00e9cadas representa um obst\u00e1culo ao crescimento econ\u00f4mico, \u00e0 competitividade e \u00e0 justi\u00e7a social no pa\u00eds. Nesse contexto, surge a t\u00e3o esperada reforma tribut\u00e1ria, pautada em princ\u00edpios como a Simplicidade, a Justi\u00e7a Tribut\u00e1ria e a Coopera\u00e7\u00e3o, cujo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":7,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-29547","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/briganti.com.br\/reformatributaria\/wp-json\/wp\/v2\/pages\/29547","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/briganti.com.br\/reformatributaria\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/briganti.com.br\/reformatributaria\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/briganti.com.br\/reformatributaria\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/briganti.com.br\/reformatributaria\/wp-json\/wp\/v2\/comments?post=29547"}],"version-history":[{"count":55,"href":"https:\/\/briganti.com.br\/reformatributaria\/wp-json\/wp\/v2\/pages\/29547\/revisions"}],"predecessor-version":[{"id":30163,"href":"https:\/\/briganti.com.br\/reformatributaria\/wp-json\/wp\/v2\/pages\/29547\/revisions\/30163"}],"wp:attachment":[{"href":"https:\/\/briganti.com.br\/reformatributaria\/wp-json\/wp\/v2\/media?parent=29547"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}