O ouro, quando não for considerado como simples metal, mas definido em lei como ativo financeiro ou instrumento cambial, sujeita-se exclusivamente à incidência do .

Esse imposto é devido na operação . Está sujeito à alíquota , já estabelecida na Constituição. O produto da arrecadação pertence .

Responda às perguntas abaixo e em seguida assinale a opção correta.

I. É vedado à União, aos Estados, ao Distrito Federal e aos Municípios cobrar imposto sobre o patrimônio, a renda ou os serviços uns dos outros. Isso, em tese, impede à lei de um Município atribuir à União a condição de responsável pela retenção na fonte do imposto sobre serviços?

II. Para combater o tráfego de gado infectado de uma região para outra, pode o Estado impor tributos interestaduais ou intermunicipais?

III. Atende ao princípio da anterioridade a majoração de um imposto no dia 2 de dezembro de um ano, para ser cobrado no exercício seguinte?

Armenia : prisoner of history

ARMENIA tends to feature in the news because of its problems (history, geography, demography and economics to name but a few). But a new report says not all is doom and gloom. The parliamentary elections in May showed signifi cant improvement. Media coverage was more balanced, and the authorities permitted greater freedom of assembly, expression and movement than in previous years. That bodes well for the future.

The economy is still recovering from the global financial crisis, which saw GDP contract by 14.2% in 2009. In the same period, the construction sector contracted by more than 40%. Remittances from the diaspora dropped by 30%. That led Forbes magazine to label Armenia the world's second worst performing economy in 2011. Over one-third of the country lives below the poverty line. Complaints of corruption are widespread, and infl ation is high.

Low rates of tax collection-19.3% of GDP, compared with a 40% average in EU countries–limit the government's reach. Cracking down on tax evasion could increase government revenue by over $400 million, says the World Bank. A few, high-profile businessmen dominate the economy. Their monopolies and oligopolies put a significant brake on business development. Their influence also weakens political will for the kind of reforms that the country sorely needs.

[From The Economist print edition June 24, 012]

Armenia : prisoner of history

ARMENIA tends to feature in the news because of its problems (history, geography, demography and economics to name but a few). But a new report says not all is doom and gloom. The parliamentary elections in May showed signifi cant improvement. Media coverage was more balanced, and the authorities permitted greater freedom of assembly, expression and movement than in previous years. That bodes well for the future.

The economy is still recovering from the global financial crisis, which saw GDP contract by 14.2% in 2009. In the same period, the construction sector contracted by more than 40%. Remittances from the diaspora dropped by 30%. That led Forbes magazine to label Armenia the world's second worst performing economy in 2011. Over one-third of the country lives below the poverty line. Complaints of corruption are widespread, and infl ation is high.

Low rates of tax collection-19.3% of GDP, compared with a 40% average in EU countries–limit the government's reach. Cracking down on tax evasion could increase government revenue by over $400 million, says the World Bank. A few, high-profile businessmen dominate the economy. Their monopolies and oligopolies put a significant brake on business development. Their influence also weakens political will for the kind of reforms that the country sorely needs.

[From The Economist print edition June 24, 012]

Armenia : prisoner of history

ARMENIA tends to feature in the news because of its problems (history, geography, demography and economics to name but a few). But a new report says not all is doom and gloom. The parliamentary elections in May showed signifi cant improvement. Media coverage was more balanced, and the authorities permitted greater freedom of assembly, expression and movement than in previous years. That bodes well for the future.

The economy is still recovering from the global financial crisis, which saw GDP contract by 14.2% in 2009. In the same period, the construction sector contracted by more than 40%. Remittances from the diaspora dropped by 30%. That led Forbes magazine to label Armenia the world's second worst performing economy in 2011. Over one-third of the country lives below the poverty line. Complaints of corruption are widespread, and infl ation is high.

Low rates of tax collection-19.3% of GDP, compared with a 40% average in EU countries–limit the government's reach. Cracking down on tax evasion could increase government revenue by over $400 million, says the World Bank. A few, high-profile businessmen dominate the economy. Their monopolies and oligopolies put a significant brake on business development. Their influence also weakens political will for the kind of reforms that the country sorely needs.

[From The Economist print edition June 24, 012]

The international economic adversities of 2009 had multiple effects on Armenia, including

Armenia : prisoner of history

ARMENIA tends to feature in the news because of its problems (history, geography, demography and economics to name but a few). But a new report says not all is doom and gloom. The parliamentary elections in May showed signifi cant improvement. Media coverage was more balanced, and the authorities permitted greater freedom of assembly, expression and movement than in previous years. That bodes well for the future.

The economy is still recovering from the global financial crisis, which saw GDP contract by 14.2% in 2009. In the same period, the construction sector contracted by more than 40%. Remittances from the diaspora dropped by 30%. That led Forbes magazine to label Armenia the world's second worst performing economy in 2011. Over one-third of the country lives below the poverty line. Complaints of corruption are widespread, and infl ation is high.

Low rates of tax collection-19.3% of GDP, compared with a 40% average in EU countries–limit the government's reach. Cracking down on tax evasion could increase government revenue by over $400 million, says the World Bank. A few, high-profile businessmen dominate the economy. Their monopolies and oligopolies put a significant brake on business development. Their influence also weakens political will for the kind of reforms that the country sorely needs.

[From The Economist print edition June 24, 012]

A Coup in Paraguay

On June 22, 2012, the Paraguayan Senate invoked a clause in the constitution which authorized it to impeach the president for "poor performance in his duties." The President was Fernando Lugo, who had been elected some three years earlier and whose term was about to end in April 2013. Under the rules, Lugo was limited to a single term of office.

Lugo charged that this was a coup, and if not technically illegal, certainly illegitimate. Almost every Latin American government agreed with this analysis, denouncing the destitution, and cutting relations in various ways with Paraguay.

The removal of Lugo had the negative consequence for those who made the coup of making possible the one thing the Paraguayan Senate had been blocking for years. Paraguay is a member of the common market Mercosur, along with Brazil, Argentina and Uruguay. Venezuela had applied to join. This required ratifi cation by the legislatures of all five member states. All had long since given their assent except the Paraguayan Senate. After the coup, Mercosur suspended Paraguay, and immediately welcomed Venezuela as a member.

[From: International Herald Tribune 18-7-12]

A Coup in Paraguay

On June 22, 2012, the Paraguayan Senate invoked a clause in the constitution which authorized it to impeach the president for "poor performance in his duties." The President was Fernando Lugo, who had been elected some three years earlier and whose term was about to end in April 2013. Under the rules, Lugo was limited to a single term of office.

Lugo charged that this was a coup, and if not technically illegal, certainly illegitimate. Almost every Latin American government agreed with this analysis, denouncing the destitution, and cutting relations in various ways with Paraguay.

The removal of Lugo had the negative consequence for those who made the coup of making possible the one thing the Paraguayan Senate had been blocking for years. Paraguay is a member of the common market Mercosur, along with Brazil, Argentina and Uruguay. Venezuela had applied to join. This required ratifi cation by the legislatures of all five member states. All had long since given their assent except the Paraguayan Senate. After the coup, Mercosur suspended Paraguay, and immediately welcomed Venezuela as a member.

[From: International Herald Tribune 18-7-12]

A Coup in Paraguay

On June 22, 2012, the Paraguayan Senate invoked a clause in the constitution which authorized it to impeach the president for "poor performance in his duties." The President was Fernando Lugo, who had been elected some three years earlier and whose term was about to end in April 2013. Under the rules, Lugo was limited to a single term of office.

Lugo charged that this was a coup, and if not technically illegal, certainly illegitimate. Almost every Latin American government agreed with this analysis, denouncing the destitution, and cutting relations in various ways with Paraguay.

The removal of Lugo had the negative consequence for those who made the coup of making possible the one thing the Paraguayan Senate had been blocking for years. Paraguay is a member of the common market Mercosur, along with Brazil, Argentina and Uruguay. Venezuela had applied to join. This required ratifi cation by the legislatures of all five member states. All had long since given their assent except the Paraguayan Senate. After the coup, Mercosur suspended Paraguay, and immediately welcomed Venezuela as a member.

[From: International Herald Tribune 18-7-12]

Brazil's economy

Government spending and exports of commodities like soy beans and metals to fast-growing countries in Asia, have propelled Brazil's economy to sixth place in the world. But red-hot growth when Latin America's largest economy clocked in a 7.5% growth rate in 2010 appears to have fizzled out.

The economy stalled in May following an unexpected drop in retail sales. That heightened fears for what was one of the few bright spots of the world economy, making it the worst performer among Brics nations. GDP grew just 0.2% in the first quarter year-on-year, marking the third straight quarter of near-zero growth.

There seem to be few signs that GDP growth will head back up above the 2.6% posted last year. The Bank of Brazil expects growth to be lower than 2.5%. The drop in retail sales raised worries over Brazil's consumer-led growth model, which was fuelled by rising incomes and easy credit. In fact, the amount of loans that could not be paid back hit an all-time high in May, underlining how Brazilians are increasingly struggling to keep debt under control. That prompted banks to tighten lending, and the central bank cut interest rates for the eighth straight time in July to 8%.

[From: BBC.co.uk/news/business July 13 2012 - adapted]