Conflito de competência ICMS e ISSQN: novos serviços da era digital

• Autor(a) principal: Vatari, Luis Claudio Yukio
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional do FGV (FGV Repositório Digital)
• Texto Completo: http://hdl.handle.net/10438/17267
• topic: Tax jurisdiction; Value added tax; Tax on service; Over the top; OTT; ISSQN; ICMS; Direito; Direito tributário - Brasil; Competência tributária; Imposto sobre circulação de mercadorias e serviços; Imposto sobre serviços; Internet

It intends to analyze with the present thesis the conflict of tax jurisdiction between the States and Municipalities, particularly in regard to the rendering of new digital services and services that evolved with the IT (Over The Topo – OTT), therefore, indirectly and intentional limited, the taxation of the new telecommunication services will be analyzed. Because of the theme definition, it has the ambition to exhaust it to bring a solution to the conflict, however it is not intended that the lessons and conclusions remain restricted to the cases only, it is expected that the whole inference arising from this can be transferred to similar cases, which will increase in number due to the tax structure adopted in the Constitution of 1988, in this regards it will be analyze the constitutional foundation of ICMS and ISSQN and its complementary legislation, by passing throughout the examination of federalism and tax competence.