O ISSQN e a insegurança jurídica promovida pelo CPOM por meio da Lei paulistana no 14.042/2005

• Autor(a) principal: Silva, Lucílio Diego da Silva e
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/26716
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ISSQN; Responsabilidade tributária; Obrigação acessória; CPOM; Conflitos de competência; ISSQN; Tax liability; Accessory obligation; CPOM; Competence conflicts

The purpose of this monograph study is to deal with the facets that municipalities must obey in order to avoid the harmful conflicts of competence surrounding the exercise of the tax liability of the Services Tax. The theme has been a reason for endless discussions between doctrine and jurisprudence for taking a different view on the subject. We will initially demonstrate the legal competence of the municipalities to institute the collection of ISS according to their current scenario in the national legal system based on the dictates set out in the 1988 Constitution. In the sequence, we will take an approach around the importance of the Tax Incidence Matrix Rule (RMIT) of the Tax on Services, establishing the premises to be used by the municipalities as established by the Major Law and those of national laws that convey general rules of tax law. Moving forward in our reasoning, in the third and final chapter, we will present our considerations in light of the doctrinal and jurisprudential positions regarding the establishment of disorder and legal insecurity that the ISS double taxation phenomenon ends up promoting in the national legal system. We will approach the theme according to the “fiscal war” of conflicts of jurisdiction between municipalities due to the tax evasion of service providers located in the country's major financial centers and which has caused so much perplexity in the national tax system in the face of mechanisms adopted by some municipalities. that employ collection and inspection measures within their territorialities. We will base Law No. 14.042 / 2005 imposed by the Municipality of São Paulo that instituted the Register of Service Providers of Other Municipalities (CPOM) in the fight against taxpayers who practice illegality against its tax order. Enlightened to the proposed questions, we will contribute to this relevant debate through a position to be defended where we will seek to demonstrate in a convincing manner our own grounded, grounded and solid arguments