Projeto de Lei Complementar n° 68, de 2024 Ver PLP 68/2024

Ementa

Institui o Imposto sobre Bens e Serviços (IBS), a Contribuição Social sobre Bens e Serviços (CBS) e o Imposto Seletivo (IS); e dá outras providências.

Autoria e relatoria

Autor

Câmara dos Deputados

Relator

Senador Eduardo Braga

(MDB/AM)

Relatório

Pela constitucionalidade, juridicidade e regimentalidade do Projeto de Lei Complementar nº 68, de 2024, e, no mérito, favorável ao Projeto, com a aprovação total ou parcial das Emendas: 2, 4, 8, 10, 11, 16, 21, 22, 23, 24, 26, 27, 29, 33, 34, 38, 40, 41, 50, 52, 54, 57, 60, 61, 64, 65, 67, 68, 70, 71, 72, 74, 77, 79, 81, 83, 84, 86, 87, 90, 92, 94, 95, 96, 100, 105, 106, 110, 113, 119, 121, 123, 124, 125, 126, 129, 131, 138, 141, 143, 146, 151, 152, 164, 167, 170, 175, 183, 186, 187, 191, 193, 194, 198, 201, 212, 216, 218, 219, 223, 228, 230, 241, 244, 251, 257, 259, 260, 267, 272, 276, 281, 297, 317, 321, 322, 326, 330, 331, 335, 336, 338, 339, 340, 350, 353, 354, 355, 361, 366, 367, 371, 372, 377, 381, 382, 386, 387, 393, 400, 401, 402, 409, 410, 414, 420, 424, 425, 426, 428, 429, 431, 432, 433, 438, 439, 440, 445, 449, 454, 455, 459, 460, 462, 463, 464, 466, 467, 477, 478, 480, 484, 485, 487, 488, 489, 491, 494, 499, 505, 515, 520, 525, 526, 527, 531, 533, 540, 555, 556, 565, 566, 568, 569, 571, 575, 578, 579, 582, 587, 592, 594, 597, 598, 599, 600, 602, 605, 608, 609, 610, 615, 616, 617, 618, 621, 623, 628, 630, 631, 632, 633, 653, 657, 659, 660, 664, 668, 673, 678, 686, 689, 690, 694, 701, 702, 710, 715, 717, 719, 721, 722, 723, 724, 726, 728, 730, 731, 744, 745, 746, 749, 750, 751, 752, 753, 754, 756, 757, 760, 762, 763, 769, 775, 776, 777, 785, 786, 789, 790, 791, 793, 794, 797, 801, 802, 804, 806, 811, 819, 820, 822, 823, 824, 829, 840, 844, 846, 848, 855, 860, 861, 862, 863, 864, 865, 871, 872, 884, 886, 888, 889, 892, 893, 894, 900, 913, 935, 939, 942, 944, 948, 956, 958, 964, 966, 969, 972, 973, 975, 976, 980, 983, 986, 987, 989, 991, 992, 994, 995, 997, 998, 1005, 1011, 1021, 1032, 1038, 1039, 1043, 1044, 1045, 1046, 1049, 1053, 1054, 1056, 1057, 1059, 1063, 1065, 1066, 1067, 1072, 109, 1082, 1084, 1086, 1087, 1090, 1092, 1093, 1096, 1099, 1100, 1101, 1103, 1105, 1113, 1119, 1120, 1121, 1123, 1126, 1127, 1128, 1137, 1146, 1148, 1151, 1166, 1168, 1169, 1171, 1172, 1174, 1175, 1176, 1178, 1182, 1184, 1185, 1187, 1195, 1197, 1199, 1202, 1205, 1207, 1208, 1210, 1211, 1212, 1214, 1221, 1222, 1226, 1227, 1230, 1231, 1235, 1238, 1242, 1247, 1254, 1255, 1256, 1260, 1261, 1262, 1269, 1274, 1279, 1280, 1281, 1301, 1303, 1309, 1311, 1315, 1323, 1328, 1331, 1334, 1342, 1344, 1345, 1346, 1351, 1352, 1353, 1361, 1369, 1372, 1373, 1374, 1376, 1382, 1388, 1390, 1391, 1394, 1395, 1403, 1408, 1410, 1414, 1415, 1416, 1422, 1423, 1426, 1428, 1434, 1435, 1436, 1438, 1440, 1445, 1453, 1454, 1456, 1470, 1471, 1472, 1476, 1480, 1481, 1482, 1485, 1489, 1493, 1494, 1496, 1497, 1502, 1503, 1504, 1507, 1510, 1512, 1515, 1516, 1519, 1520, 1521, 1534, 1535, 1539, 1542, 1543, 1546, 1549, 1551, 1555, 1556, 1557, 1558, 1559, 1561, 1563, 1566, 1567, 1568, 1570, 1573, 1574, 1578, 1579, 1581, 1583, 1585, 1587, 1592, 1595, 1599, 1601, 1603, 1608, 1611, 1614, 1616, 1633, 1635, 1637, 1638, 1640, 1643, 1644, 1648, 1649, 1652, 1666, 1667, 1669, 1671, 1678, 1684, 1685, 1687, 1688, 1690, 1691, 1693, 1694, 1695, 1697, 1703, 1706, 1710, 1713, 1714, 1717, 1718, 1726, 1731, 1732, 1734, 1736, 1738, 1741, 1742, 1745, 1747, 1755, 1756, 1757, 1758, 1764, 1765, 1766, 1769, 1770, 1773, 1777, 1778, 1779, 1780, 1785, 1788, 1789, 1790, 1797, 1799, 1802, 1803, 1807, 1812, 1813, 1815, 1816, 1817, 1819, 1820, 1822, 1823, 1824, 1825, 1827, 1828, 1831, 1832, 1839, 1840, 1841, 1843, 1844, 1851, 1855, 1856, 1857, 1864, 1867, 1868, 1869, 1870, 1871, 1872, 1874, 1877, 1878, 1880, 1885, 1886, 1887, 1892, 1893, 1894, 1895, 1899, 1902, 1915, 1917, 1922, 1926, 1935, 1943, 1949, 1952, 1955, 1957, 1960, 1962, 1963, 1964, 1971, 1973, 1976, 1983, 1985, 1986, 1990, 1994, 1995, 1996, 1998; na forma do substitutivo que apresenta, restando prejudicadas as demais emendas a ele apresentadas.

Observação

- Foram apresentadas 1998 emendas ao Projeto; - Foram realizadas 13 audiências públicas para instrução da matéria.

Textos da pauta

• Avulso inicial da matéria (PLEN)  
• Relatório Legislativo (CCJ)