PROCESSO SELETIVO PARA INGRESSO NO PROGRAMA ANO LETIVO DE 2019.
FASE INICIAL: COMPRO
22.07.2018
Área de concentração:
Direito Econômico,
Fi-nanceiro e Tributário
Subárea: Direito
Tribu-tário
Ba F A Ç O U!"# $U%Á#UA PA#AO!" $%U&'A# (1. Só abra este caderno
)* +, -../0 1+2+*3.456+47
2. 89 45/)* 9, +1+: +-9039 1+ - 94, .0 99291. 4490 :., -9
à área (subárea) em que
;.1<0 95, 0 149;9*=9+ 00 5, 9 , .2.1+ 25, -51+ -.7 3.>:4.;+-9;94?094@953+ 1.C1+,93+90@94.D4?/1+ de EGHIIJKL7MN.*Q2569 1+,93+C+41+R39S3.7 4.T0149;+1.C2934+ 29DV;929,N.+005,9+0*+ -500943+WN.=:+4+,N.+ 5-9,Q/1+47 5.>-50 0 943+WN.-9;94? 09 490 1453+9S1 2* 0 5;+C9,39 , + 025,X + 0-9 0Q, + -+ 0+ 92+7Y)*99 0Q;94@. 4+ -90 0990 :+W.,N.0 94? 1., 0 5-9 4+ -., +1.449WN.7 Z >,.3+CV,5C+:+4+ +:4.;+WN.[5D*+2+\=] ^0939_=,+901+2+-9]+`]7 >- 5;*2D+WN.-.49 0*23+ -. 09 4?, .- 5+25.09.2018=, . site b b b7@*;9 03 7c 47 deefgdhijd 6.Y;940 .-+ 0@. 2X + 0 : .-9 4?0 94*Q256+ - .:+ 4+ 4+ 0 1* ,X .9,N.0 94? 1., 0 5-94+- ., +1. 449WN.7 7.k* 4+WN.-+: 4.;+l 2h30min7MN.X+;94? 39C: .+ -515., + 2: +4+ 34+, 0 145WN.-.4+0 1*,X . : +4++ 0@.2X+0- 9/, 5Q;+ 07 m9 4C+,<, 15+CV, 5C+ .c 45D+3n45+l1h45min7 8. o :4. 5c 5-..*0. - 9492n D5.:90 0 .+ 27Y 1+, - 5- +3.-9;91.,34. 2+ 4 .39C:.-50 :.,V;92=1.C c+0 9, .492n D5./S+ -.p @49,39-+0 + 2+9, . 0+;50. 0 - ./01+27 9.k* 4+,39+:4.;+=0 94N. ;9- + -+ 0+1.C*,51+WN. 9,3 491+,-5-+3. 09+ *Q256+WN.-9)* + 2)*94 C+39 45+ 2-91.,0*23+= 9293 4q, 51..*5C:490 0.= 9-9+ :+ 492X.0- 9 39291.C*,51+WN.7 10.r C+@.3.0* +09 4? 1. 293+ -+:+ 4+/, 0-9 491., X 91 5C9,3.@+ 15+ 2= :+ 4+* 0 .9S1 2* 0 5;.- 9039 9S+C9=0 9,-.)* 9+ 0 5C+D9, 0,N.0 94N. -5;* 2D+ -+ 0, 9C*Q256+ -+ 0 :+ 4+.*34+ 0/, + 25-+ -9 0= , . 0394C. 0-+2957 11.>./, + 2-+:4.;+=[ .c 45D+3n45++-9;.2*WN. -9 0391+ -9 4, .7
1
1/1
Conhecimentos Jurídicos 2019
1ª Fase − Conhecimentos Jurídicos (22/07/2018)1/100
Q
POLEGAR DIREITO POLEGAR DIREITO
10010001 01 3 6
PAG 01/18 Q
10010001 02 5 3
PAG 02/18 Q
Processo Seletivo para Ingresso no Programa de PósGraduação em Direito da Faculdade de Direito da Universidade de São Paulo – 2019
Área de concentração: Direito Econômico, Financeiro e Tributário – Subárea: Direito Tributário
Área de concentração: Direito Econômico, Financeiro e Tributário
Subárea: Direito Tributário
1. Relativamente à desconsideração de atos ou negócios praticados pelos contribuintes com a finalidade de impedir a ocorrência do fato gerador da obrigação tributário ou dos seus elementos essenciais, ou reduzir o montante de tributo a pagar, existem vários vícios que podem, em tese, ser alegados pela autoridade fiscal. Com referência a essa questão:
(a) examine, separadamente, quais são esses vícios, demonstrando o seu conceito, os seus requisitos e os seus fundamentos normativos;
(b) analise a compatibilidade da sua consideração com a estrutura da Constituição Federal de 1988 e com o modo por meio do qual o poder de tributar é por ela atribuído;
(c) considerando a experiência do Direito Comparado, avalie a possibilidade de todos esses vícios poderem ser alegados diante do ordenamento jurídico brasileiro.
2. Os atuais debates acerca dos preços de transferência apresentam, dentre outros aspectos, o debate quanto à adoção do “arm’s length standard” ou sua substituição por aproximações baseadas em fórmulas (“formulary apportionment”) Por trás deste debate, encontram se distintas concepções acerca da própria função do controle dos preços de transferência. Discorra brevemente sobre as funções do controle de preços de transferência, conforme cada uma dessas concepções. À luz da Teoria da Igualdade Tributária, examine o standard “arm’s length”. Em seguida, ainda empregando a Teoria da Igualdade Tributária, evidencie as dificuldades presentes no “formulary apportionment”.
__________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ 10010001 03 7 0 PAG 03/18 Q Caderno Reserva
10010001 04 9 7
PAG 04/18 Q
Processo Seletivo para Ingresso no Programa de PósGraduação em Direito da Faculdade de Direito da Universidade de São Paulo – 2019
Área de concentração: Direito Econômico, Financeiro e Tributário – Subárea: Direito Tributário
__________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ 10010001 05 1 4 PAG 05/18 Q Caderno Reserva
10010001 06 3 1
PAG 06/18 Q
Processo Seletivo para Ingresso no Programa de PósGraduação em Direito da Faculdade de Direito da Universidade de São Paulo – 2019
Área de concentração: Direito Econômico, Financeiro e Tributário – Subárea: Direito Tributário
__________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ 10010001 07 5 8 PAG 07/18 Q Caderno Reserva
10010001 08 7 5
PAG 08/18 Q
Processo Seletivo para Ingresso no Programa de PósGraduação em Direito da Faculdade de Direito da Universidade de São Paulo – 2019
Área de concentração: Direito Econômico, Financeiro e Tributário – Subárea: Direito Tributário
__________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ 10010001 09 9 2 PAG 09/18 Q Caderno Reserva
10010001 10 4 0
PAG 10/18 Q
Processo Seletivo para Ingresso no Programa de PósGraduação em Direito da Faculdade de Direito da Universidade de São Paulo – 2019
Área de concentração: Direito Econômico, Financeiro e Tributário – Subárea: Direito Tributário
__________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ 10010001 11 6 7 PAG 11/18 Q Caderno Reserva
10010001 12 8 4
PAG 12/18 Q
Processo Seletivo para Ingresso no Programa de PósGraduação em Direito da Faculdade de Direito da Universidade de São Paulo – 2019
Área de concentração: Direito Econômico, Financeiro e Tributário – Subárea: Direito Tributário
__________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ 10010001 13 0 1 PAG 13/18 Q Caderno Reserva
10010001 14 2 8
PAG 14/18 Q
Processo Seletivo para Ingresso no Programa de PósGraduação em Direito da Faculdade de Direito da Universidade de São Paulo – 2019
Área de concentração: Direito Econômico, Financeiro e Tributário – Subárea: Direito Tributário
__________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ 10010001 15 4 5 PAG 15/18 Q Caderno Reserva
10010001 16 6 2
PAG 16/18 Q
Processo Seletivo para Ingresso no Programa de PósGraduação em Direito da Faculdade de Direito da Universidade de São Paulo – 2019
Área de concentração: Direito Econômico, Financeiro e Tributário – Subárea: Direito Tributário
__________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ __________________________________________________________________________________________________ 10010001 17 8 9 PAG 17/18 Q Caderno Reserva
1
1/1
Conhecimentos Jurídicos 2019
1ª Fase − Conhecimentos Jurídicos (22/07/2018)
1/100
100/100
10010001 18 0 6
PAG 18/18 Q