A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streaming

Detalhes bibliográficos
Autor(a) principal: Simões, Vinícius Santos
Data de Publicação: 2017
Tipo de documento: Trabalho de conclusão de curso
Idioma: por
Título da fonte: Repositório da Faculdade de Direito de Vitória
Texto Completo: http://191.252.194.60:8080/handle/fdv/454
Resumo: The purpose of this monograph, entitled "The Constitutionality of the Tax on Services (ISS) Established on the Streaming Services", was to investigate the constitutionality of item 1.09 inserted in the list attached to Complementary Law 116/03 by Complementary Law 157 / 16. The incipient exploration of the topic by the academic community, due to its actuality, justifies the accomplishment of the research. The research was essentially bibliographic and the method of reasoning used to reach the conclusion was the deductive. Initially, we tried to contextualize the theme, pointing out the growth of streaming activity in Brazil, as well as the motivations of the bill that culminated in the edition of Complementary Law 157/16. Next, it was prioritized the study of the mode of operation of the streaming, as well as the qualification of the legal relationship established between the parties as a license agreement, which would receive the same rule regarding the lease. Subsequently, the ISS was studied, highlighting the elements of the matrix rule and the concept of services for doctrine and jurisprudence, which previously corresponded to the obligation to do, but currently has undergone jurisprudential changes in order to ensure its greater breadth. In addition, considering the current doubts about the incidence of ICMS - communication on streaming activity, this possibility was also analyzed, which was soon discarded, as there was no provision of media for the exchange of streaming providers. messages between senders and recipients. Finally, it was concluded by the constitutionality of the ISS incidence on streaming, since it defends a mutation of the concept of services to adapt to the complexity of the services provided in the present time, as well as a change of the criterion of selection of activities that can if subsumed to the aforementioned tax exoneration, by exclusion of the other tax rates. Moreover, it was defended, based on the understanding that emerges in the STF, the unfeasibility of the interpretation of the constitutional concept of services to be subsumed to the infraconstitutional legislator.
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spelling A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streamingConstitucionalidadeStreamingImposto Sobre ServiçosCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOThe purpose of this monograph, entitled "The Constitutionality of the Tax on Services (ISS) Established on the Streaming Services", was to investigate the constitutionality of item 1.09 inserted in the list attached to Complementary Law 116/03 by Complementary Law 157 / 16. The incipient exploration of the topic by the academic community, due to its actuality, justifies the accomplishment of the research. The research was essentially bibliographic and the method of reasoning used to reach the conclusion was the deductive. Initially, we tried to contextualize the theme, pointing out the growth of streaming activity in Brazil, as well as the motivations of the bill that culminated in the edition of Complementary Law 157/16. Next, it was prioritized the study of the mode of operation of the streaming, as well as the qualification of the legal relationship established between the parties as a license agreement, which would receive the same rule regarding the lease. Subsequently, the ISS was studied, highlighting the elements of the matrix rule and the concept of services for doctrine and jurisprudence, which previously corresponded to the obligation to do, but currently has undergone jurisprudential changes in order to ensure its greater breadth. In addition, considering the current doubts about the incidence of ICMS - communication on streaming activity, this possibility was also analyzed, which was soon discarded, as there was no provision of media for the exchange of streaming providers. messages between senders and recipients. Finally, it was concluded by the constitutionality of the ISS incidence on streaming, since it defends a mutation of the concept of services to adapt to the complexity of the services provided in the present time, as well as a change of the criterion of selection of activities that can if subsumed to the aforementioned tax exoneration, by exclusion of the other tax rates. Moreover, it was defended, based on the understanding that emerges in the STF, the unfeasibility of the interpretation of the constitutional concept of services to be subsumed to the infraconstitutional legislator.A presente monografia, intitulada “A Constitucionalidade do Imposto Sobre Serviços (ISS) Instituído Sobre os ‘Serviços’ de Streaming” – teve como objetivo perquirir quanto à constitucionalidade do item 1.09 inserido na lista anexa à Lei Complementar 116/03 pela Lei Complementar 157/16. A exploração incipiente do tema pela comunidade acadêmica, devido a sua atualidade, justifica a realização da pesquisa. A pesquisa foi de caráter essencialmente bibliográfico e o método de raciocínio utilizado para se chegar à conclusão foi o dedutivo. Inicialmente, buscou-se contextualizar o tema, apontando o crescimento da atividade do streaming no Brasil, bem como as motivações do projeto de lei que culminou com a edição da Lei Complementar 157/16. Em seguida, priorizou-se o estudo do modo de funcionamento do streaming, bem como a qualificação da relação jurídica estabelecida entre as partes como contrato de licenciamento, que receberia o mesmo regramento atinente ao contrato de locação. Posteriormente, estudou-se o ISS, destacando os elementos da regra-matriz e o conceito de serviços para a doutrina e jurisprudência, que antes correspondia ao de obrigação de fazer, mas atualmente tem sofrido alterações jurisprudenciais no sentido de garantir sua maior amplitude. Além disso, tendo em vista a corrente dúvida quanto à incidência do ICMS – comunicação sobre a atividade do streaming, também se analisou tal possibilidade, que logo foi descartada, por não haver, na atividade dos prestadores de streaming, disponibilização de meios para troca de mensagens entre remetentes e destinatários. Por fim, concluiu-se pela constitucionalidade da incidência do ISS sobre o streaming, uma vez que se defende uma mutação do conceito de serviços para se adaptar à complexidade dos serviços fornecidos na atualidade, bem como uma mudança do critério de seleção de atividades que possam se subsumir à sobredita exação, por exclusão aos demais tipos tributários. Além disso, defendeu-se, com fulcro no entendimento que desponta no STF, a inviabilidade da interpretação do conceito constitucional de serviços estar subsumida ao legislador infraconstitucional.Faculdade de Direito de VitoriaBrasilDepartamento 1FDVAltoé, Marcelo Martinshttp://lattes.cnpq.br/1704428426517920Rocio, George Christopherhttp://lattes.cnpq.br/5067598767956277Simões, Vinícius Santos2018-10-17T13:27:28Z2018-10-032018-10-17T13:27:28Z2017-12-12info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/bachelorThesishttp://191.252.194.60:8080/handle/fdv/454porinfo:eu-repo/semantics/openAccessreponame:Repositório da Faculdade de Direito de Vitóriainstname:Faculdade de Direito de Vitória (FDV)instacron:FDV2018-10-18T04:01:23Zoai:191.252.194.60:fdv/454Biblioteca Digital de Teses e DissertaçõesPRIhttp://www.repositorio.fdv.br:8080/oai/requestopendoar:2018-10-18T04:01:23Repositório da Faculdade de Direito de Vitória - Faculdade de Direito de Vitória (FDV)false
dc.title.none.fl_str_mv A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streaming
title A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streaming
spellingShingle A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streaming
Simões, Vinícius Santos
Constitucionalidade
Streaming
Imposto Sobre Serviços
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streaming
title_full A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streaming
title_fullStr A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streaming
title_full_unstemmed A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streaming
title_sort A constitucionalidade do imposto sobre serviços (ISS) instituído sobre os "serviços" de streaming
author Simões, Vinícius Santos
author_facet Simões, Vinícius Santos
author_role author
dc.contributor.none.fl_str_mv Altoé, Marcelo Martins
http://lattes.cnpq.br/1704428426517920
Rocio, George Christopher
http://lattes.cnpq.br/5067598767956277
dc.contributor.author.fl_str_mv Simões, Vinícius Santos
dc.subject.por.fl_str_mv Constitucionalidade
Streaming
Imposto Sobre Serviços
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
topic Constitucionalidade
Streaming
Imposto Sobre Serviços
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
description The purpose of this monograph, entitled "The Constitutionality of the Tax on Services (ISS) Established on the Streaming Services", was to investigate the constitutionality of item 1.09 inserted in the list attached to Complementary Law 116/03 by Complementary Law 157 / 16. The incipient exploration of the topic by the academic community, due to its actuality, justifies the accomplishment of the research. The research was essentially bibliographic and the method of reasoning used to reach the conclusion was the deductive. Initially, we tried to contextualize the theme, pointing out the growth of streaming activity in Brazil, as well as the motivations of the bill that culminated in the edition of Complementary Law 157/16. Next, it was prioritized the study of the mode of operation of the streaming, as well as the qualification of the legal relationship established between the parties as a license agreement, which would receive the same rule regarding the lease. Subsequently, the ISS was studied, highlighting the elements of the matrix rule and the concept of services for doctrine and jurisprudence, which previously corresponded to the obligation to do, but currently has undergone jurisprudential changes in order to ensure its greater breadth. In addition, considering the current doubts about the incidence of ICMS - communication on streaming activity, this possibility was also analyzed, which was soon discarded, as there was no provision of media for the exchange of streaming providers. messages between senders and recipients. Finally, it was concluded by the constitutionality of the ISS incidence on streaming, since it defends a mutation of the concept of services to adapt to the complexity of the services provided in the present time, as well as a change of the criterion of selection of activities that can if subsumed to the aforementioned tax exoneration, by exclusion of the other tax rates. Moreover, it was defended, based on the understanding that emerges in the STF, the unfeasibility of the interpretation of the constitutional concept of services to be subsumed to the infraconstitutional legislator.
publishDate 2017
dc.date.none.fl_str_mv 2017-12-12
2018-10-17T13:27:28Z
2018-10-03
2018-10-17T13:27:28Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/bachelorThesis
format bachelorThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://191.252.194.60:8080/handle/fdv/454
url http://191.252.194.60:8080/handle/fdv/454
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv Faculdade de Direito de Vitoria
Brasil
Departamento 1
FDV
publisher.none.fl_str_mv Faculdade de Direito de Vitoria
Brasil
Departamento 1
FDV
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instname:Faculdade de Direito de Vitória (FDV)
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institution FDV
reponame_str Repositório da Faculdade de Direito de Vitória
collection Repositório da Faculdade de Direito de Vitória
repository.name.fl_str_mv Repositório da Faculdade de Direito de Vitória - Faculdade de Direito de Vitória (FDV)
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