Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice

Detalhes bibliográficos
Autor(a) principal: Pompeu, Nathalia Correia
Data de Publicação: 2016
Tipo de documento: Artigo
Idioma: por
Título da fonte: Conpedi Law Review
Texto Completo: https://www.indexlaw.org/index.php/conpedireview/article/view/3378
Resumo: Based on subdivisions that LC No. 116 of 2003 established the computer services, many companies are fined, particularly in cities such as S.o Paulo, which have different rates for the services of one item Attaches list of this Law, for not differentiate correctly the services provided. This is because, as the Law brings vague and imprecise concepts, they differ widely among the computing market, technical professionals and municipal tax area, causing quite a stir in the taxation of ISS. The importance of defining, understanding and define the various application of this tax concepts will bring legal certainty to those involved in the process as well, enable the technological development in the correct tax assessment of international contracts.
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spelling Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without VoiceRelações Tributárias e Cidadania: Uma Abordagem Crítica sobre os Tributos Incidentes nas Novas Tecnologias: Serviços sem Participação Democrática, Cidadania sem VozTaxComputer servicesISSTechnology.TributoServiços de informáticaISSTecnologia.Based on subdivisions that LC No. 116 of 2003 established the computer services, many companies are fined, particularly in cities such as S.o Paulo, which have different rates for the services of one item Attaches list of this Law, for not differentiate correctly the services provided. This is because, as the Law brings vague and imprecise concepts, they differ widely among the computing market, technical professionals and municipal tax area, causing quite a stir in the taxation of ISS. The importance of defining, understanding and define the various application of this tax concepts will bring legal certainty to those involved in the process as well, enable the technological development in the correct tax assessment of international contracts.Em virtude das subdivisões que a LC nº 116 de 2003 estabeleceu aos serviços de informática, muitas empresas são autuadas, principalmente em municípios como São Paulo, que possuem diversas alíquotas para os serviços do item 1 da Lista Anexa da referida Lei, por não diferenciarem corretamente os serviços prestados. Isto porque, como a Lei traz conceitos vagos e imprecisos, estes se diferem muito entre o mercado informático, profissionais técnicos e fiscais municipais da área, o que causa uma grande celeuma na tributação do ISS. A importância de se definir, entender e delimitar os diversos conceitos de aplicação deste tributo trará uma segurança jurídica aos envolvidos no processo, bem como, possibilitará o desenvolvimento tecnológico na correta incidência tributária de contratos internacionais.Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI2016-06-06info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://www.indexlaw.org/index.php/conpedireview/article/view/337810.26668/2448-3931_conpedilawreview/2015.v1i9.3378Conpedi Law Review; v. 1 n. 9 (2015): Direito Mercantil, Direito Civil, Direito do Consumidor, Novas Tecnologias Aplicadas ao Direito; 182-2072448-39312448-3931reponame:Conpedi Law Reviewinstname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)instacron:CONPEDIporhttps://www.indexlaw.org/index.php/conpedireview/article/view/3378/2895Copyright (c) 2016 Nathalia Correia Pompeuinfo:eu-repo/semantics/openAccessPompeu, Nathalia Correia2021-08-20T02:09:52Zoai:ojs.indexlaw.org:article/3378Revistahttps://www.indexlaw.org/index.php/conpedireviewONGhttps://www.indexlaw.org/index.php/conpedireview/oaipublicacao@conpedi.org.br||indexlawjournals@gmail.com2448-39312448-3931opendoar:2021-08-20T02:09:52Conpedi Law Review - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)false
dc.title.none.fl_str_mv Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice
Relações Tributárias e Cidadania: Uma Abordagem Crítica sobre os Tributos Incidentes nas Novas Tecnologias: Serviços sem Participação Democrática, Cidadania sem Voz
title Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice
spellingShingle Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice
Pompeu, Nathalia Correia
Tax
Computer services
ISS
Technology.
Tributo
Serviços de informática
ISS
Tecnologia.
title_short Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice
title_full Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice
title_fullStr Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice
title_full_unstemmed Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice
title_sort Tax and Citizenship Relations : A Critical Approach About Taxes in incidents the New Technologies : no Democratic Participation Services , Citizenship without Voice
author Pompeu, Nathalia Correia
author_facet Pompeu, Nathalia Correia
author_role author
dc.contributor.author.fl_str_mv Pompeu, Nathalia Correia
dc.subject.por.fl_str_mv Tax
Computer services
ISS
Technology.
Tributo
Serviços de informática
ISS
Tecnologia.
topic Tax
Computer services
ISS
Technology.
Tributo
Serviços de informática
ISS
Tecnologia.
description Based on subdivisions that LC No. 116 of 2003 established the computer services, many companies are fined, particularly in cities such as S.o Paulo, which have different rates for the services of one item Attaches list of this Law, for not differentiate correctly the services provided. This is because, as the Law brings vague and imprecise concepts, they differ widely among the computing market, technical professionals and municipal tax area, causing quite a stir in the taxation of ISS. The importance of defining, understanding and define the various application of this tax concepts will bring legal certainty to those involved in the process as well, enable the technological development in the correct tax assessment of international contracts.
publishDate 2016
dc.date.none.fl_str_mv 2016-06-06
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.indexlaw.org/index.php/conpedireview/article/view/3378
10.26668/2448-3931_conpedilawreview/2015.v1i9.3378
url https://www.indexlaw.org/index.php/conpedireview/article/view/3378
identifier_str_mv 10.26668/2448-3931_conpedilawreview/2015.v1i9.3378
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.indexlaw.org/index.php/conpedireview/article/view/3378/2895
dc.rights.driver.fl_str_mv Copyright (c) 2016 Nathalia Correia Pompeu
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Nathalia Correia Pompeu
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI
publisher.none.fl_str_mv Conselho Nacional de Pesquisa e Pos-Graduacao em Direito - CONPEDI
dc.source.none.fl_str_mv Conpedi Law Review; v. 1 n. 9 (2015): Direito Mercantil, Direito Civil, Direito do Consumidor, Novas Tecnologias Aplicadas ao Direito; 182-207
2448-3931
2448-3931
reponame:Conpedi Law Review
instname:Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
instacron:CONPEDI
instname_str Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
instacron_str CONPEDI
institution CONPEDI
reponame_str Conpedi Law Review
collection Conpedi Law Review
repository.name.fl_str_mv Conpedi Law Review - Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
repository.mail.fl_str_mv publicacao@conpedi.org.br||indexlawjournals@gmail.com
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