O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil

Detalhes bibliográficos
Autor(a) principal: Noronha, Julio Soares
Data de Publicação: 2015
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
Texto Completo: https://tede2.pucsp.br/handle/handle/6884
Resumo: The study of the main rule for incidence of Tax on Service of Any Nature (ISSQN) is of paramount importance, mainly in light of the criteria set forth by the legislator for the imposed tax competence (or fiscal year). Apart from that, given the interdisciplinary nature of Tax Law with other legal areas, any study involving ISSQN shall also be grounded on the concepts found in Civil Law, allowing for a better comprehension of the constitution features entailing this municipal tax. Taking into consideration such arguments, this dissertation project was developed based on levy of Tax on Service of Any Nature on commercial leasing transactions. For such, preliminarily in a separate analysis, the National Tax System was covered, in addition to the strict nature under the Federal Constitution concerning the treatment given to taxation, the tax fiscal year imposed by the municipalities and the competence conflict between ISSQN and the Tax on Distribution of Goods and Services (ICMS). Still regarding the concepts and definitions employed later in the analysis of the central aspect of this project, a chapter focuses on the analysis of the main rule for incidence of the Tax on Service of Any Nature by covering key matters such as core activity and non-core activity, the concept of a service provider establishment and the service price, concept defined under the scope of the Federal Constitution. Furthermore, special attention was given to the studies of the concepts under the Civil Law, which ground all range of discussions concerning the materiality of ISSQN, to wit: obligation to do and give, including in support to the lessons by some legal experts widely accepted in the Brazilian legal system. After all things in the first two chapters of the dissertation having been considered, the main ideas preliminarily argued about levy of the ISSQN on commercial leasing transactions were addressed, beginning with the analysis of the complex doctrine of this contractual nature. The so-called ISS Leasing was related to the concepts developed in the first chapters, especially concerning core activity and non-core activity, apart from the obligations to do and to give. In addition, other aspects, widely covered under doctrine and court precedents, were also worked on, such as local incidence and assessment base of ISS Leasing, to name a few. It was necessary, thus, to base the consideration in this project on comprehension of the court precedents, especially when it comes to studying ISS Leasing, since it is a matter widely acknowledged in higher courts, and in some aspects, entailing new stands. In this way, it is possible to state that this project intended to develop analysis of incidence of ISSQN on leasing transactions according to the assumptions found in the National Tax System
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spelling Nagib, Luizahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4264185P2http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4404166E8Noronha, Julio Soares2016-04-26T20:23:54Z2015-10-162015-09-25Noronha, Julio Soares. O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil. 2015. 206 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2015.https://tede2.pucsp.br/handle/handle/6884The study of the main rule for incidence of Tax on Service of Any Nature (ISSQN) is of paramount importance, mainly in light of the criteria set forth by the legislator for the imposed tax competence (or fiscal year). Apart from that, given the interdisciplinary nature of Tax Law with other legal areas, any study involving ISSQN shall also be grounded on the concepts found in Civil Law, allowing for a better comprehension of the constitution features entailing this municipal tax. Taking into consideration such arguments, this dissertation project was developed based on levy of Tax on Service of Any Nature on commercial leasing transactions. For such, preliminarily in a separate analysis, the National Tax System was covered, in addition to the strict nature under the Federal Constitution concerning the treatment given to taxation, the tax fiscal year imposed by the municipalities and the competence conflict between ISSQN and the Tax on Distribution of Goods and Services (ICMS). Still regarding the concepts and definitions employed later in the analysis of the central aspect of this project, a chapter focuses on the analysis of the main rule for incidence of the Tax on Service of Any Nature by covering key matters such as core activity and non-core activity, the concept of a service provider establishment and the service price, concept defined under the scope of the Federal Constitution. Furthermore, special attention was given to the studies of the concepts under the Civil Law, which ground all range of discussions concerning the materiality of ISSQN, to wit: obligation to do and give, including in support to the lessons by some legal experts widely accepted in the Brazilian legal system. After all things in the first two chapters of the dissertation having been considered, the main ideas preliminarily argued about levy of the ISSQN on commercial leasing transactions were addressed, beginning with the analysis of the complex doctrine of this contractual nature. The so-called ISS Leasing was related to the concepts developed in the first chapters, especially concerning core activity and non-core activity, apart from the obligations to do and to give. In addition, other aspects, widely covered under doctrine and court precedents, were also worked on, such as local incidence and assessment base of ISS Leasing, to name a few. It was necessary, thus, to base the consideration in this project on comprehension of the court precedents, especially when it comes to studying ISS Leasing, since it is a matter widely acknowledged in higher courts, and in some aspects, entailing new stands. In this way, it is possible to state that this project intended to develop analysis of incidence of ISSQN on leasing transactions according to the assumptions found in the National Tax SystemÉ de suma importância o estudo da regra matriz de incidência tributária do Imposto sobre Serviços de Qualquer Natureza (ISSQN) à luz, sobretudo, dos critérios estabelecidos pelo legislador constituinte para o exercício da competência tributária impositiva. Outrossim, dada a interdisciplinaridade do Direito Tributário com outros ramos jurídicos, qualquer trabalho que se desenvolva acerca do ISSQN também deverá estar plasmado nos conceitos do Direito Civil, propiciando uma melhor compreensão do arquétipo constitucional do referido tributo municipal. Na esteira dessas premissas, desenvolvemos no curso do presente trabalho de dissertação o estudo da incidência do Imposto sobre Serviços de Qualquer Natureza sobre as operações de arrendamento mercantil. Para tanto, abordamos preambularmente, em apertada síntese, o Sistema Tributário Nacional, enfatizando, ademais, a rigidez empregada pela Lei Maior quando do tratamento da tributação, o exercício da competência tributária impositiva pelos Municípios e o conflito de competência do ISSQN com o ICMS. Ainda na demonstração das ilações e conceitos empregados posteriormente no estudo do aspecto nuclear deste trabalho, dedicamos um capítulo para análise da regra matriz de incidência tributária do Imposto sobre Serviços de Qualquer Natureza, abordando como assuntos nucleares: atividade-meio e atividade-fim, conceito de estabelecimento prestador e preço do serviço, todas essas ilações hauridas do conjunto de pressupostos constitucionais. Ademais, dedicamos atenção especial no estudo dos conceitos oriundos do Direito Civil que sustentem toda a gama de discussões relativas à materialidade do ISSQN, quais sejam: obrigações de dar e fazer, socorrendo-nos, inclusive, aos ensinamentos de alguns juristas de grande envergadura no direito pátrio. Tecidas as considerações que julgamos necessários nos dois capítulos iniciais, empregamos tais ideias preliminares no estudo da incidência do ISSQN nas operações de arrendamento mercantil (leasing), iniciando pela análise doutrinária da complexa natureza jurídica dessa modalidade contratual. Foi feita a relação do chamado ISS leasing com os conceitos trabalhados nos capítulos iniciais, em especial com atividade-meio e atividade-fim, além das obrigações de dar e de fazer, ocupamo-nos também com outros aspectos muito difundidos pela doutrina e jurisprudência a saber: local de incidência e base de cálculo do ISS leasing. Tornou-se necessário, quando do estudo do ISS leasing, nortear nossas considerações à luz do entendimento jurisprudencial, por se tratar de matéria amplamente difundida pelos tribunais superiores, demarcando, em alguns momentos, nosso posicionamento. Dessa maneira, podemos asseverar que buscamos desenvolver o estudo da incidência do ISSQN nas operações de leasing de acordo com as premissas hauridas do Sistema Constitucional Tributárioapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/15776/Julio%20Soares%20Noronha.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBRFaculdade de DireitoISSQNServiços de qualquer naturezaImpostosTax on Service of Any NatureTaxesISS LeasingCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOO Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantilinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTJulio Soares Noronha.pdf.txtJulio Soares Noronha.pdf.txtExtracted texttext/plain512367https://repositorio.pucsp.br/xmlui/bitstream/handle/6884/3/Julio%20Soares%20Noronha.pdf.txtae6e3b2394036bf028cbc459f2c691ebMD53ORIGINALJulio Soares Noronha.pdfapplication/pdf1022214https://repositorio.pucsp.br/xmlui/bitstream/handle/6884/1/Julio%20Soares%20Noronha.pdf64b289dda452173e817be216fed9b390MD51THUMBNAILJulio Soares Noronha.pdf.jpgJulio Soares Noronha.pdf.jpgGenerated Thumbnailimage/jpeg2104https://repositorio.pucsp.br/xmlui/bitstream/handle/6884/2/Julio%20Soares%20Noronha.pdf.jpgc4715912a635b5fbde63d2a9b070733fMD52handle/68842022-08-22 21:12:09.178oai:repositorio.pucsp.br:handle/6884Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-23T00:12:09Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.por.fl_str_mv O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil
title O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil
spellingShingle O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil
Noronha, Julio Soares
ISSQN
Serviços de qualquer natureza
Impostos
Tax on Service of Any Nature
Taxes
ISS Leasing
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil
title_full O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil
title_fullStr O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil
title_full_unstemmed O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil
title_sort O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil
author Noronha, Julio Soares
author_facet Noronha, Julio Soares
author_role author
dc.contributor.advisor1.fl_str_mv Nagib, Luiza
dc.contributor.advisor1Lattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4264185P2
dc.contributor.authorLattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4404166E8
dc.contributor.author.fl_str_mv Noronha, Julio Soares
contributor_str_mv Nagib, Luiza
dc.subject.por.fl_str_mv ISSQN
Serviços de qualquer natureza
Impostos
topic ISSQN
Serviços de qualquer natureza
Impostos
Tax on Service of Any Nature
Taxes
ISS Leasing
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.eng.fl_str_mv Tax on Service of Any Nature
Taxes
ISS Leasing
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
description The study of the main rule for incidence of Tax on Service of Any Nature (ISSQN) is of paramount importance, mainly in light of the criteria set forth by the legislator for the imposed tax competence (or fiscal year). Apart from that, given the interdisciplinary nature of Tax Law with other legal areas, any study involving ISSQN shall also be grounded on the concepts found in Civil Law, allowing for a better comprehension of the constitution features entailing this municipal tax. Taking into consideration such arguments, this dissertation project was developed based on levy of Tax on Service of Any Nature on commercial leasing transactions. For such, preliminarily in a separate analysis, the National Tax System was covered, in addition to the strict nature under the Federal Constitution concerning the treatment given to taxation, the tax fiscal year imposed by the municipalities and the competence conflict between ISSQN and the Tax on Distribution of Goods and Services (ICMS). Still regarding the concepts and definitions employed later in the analysis of the central aspect of this project, a chapter focuses on the analysis of the main rule for incidence of the Tax on Service of Any Nature by covering key matters such as core activity and non-core activity, the concept of a service provider establishment and the service price, concept defined under the scope of the Federal Constitution. Furthermore, special attention was given to the studies of the concepts under the Civil Law, which ground all range of discussions concerning the materiality of ISSQN, to wit: obligation to do and give, including in support to the lessons by some legal experts widely accepted in the Brazilian legal system. After all things in the first two chapters of the dissertation having been considered, the main ideas preliminarily argued about levy of the ISSQN on commercial leasing transactions were addressed, beginning with the analysis of the complex doctrine of this contractual nature. The so-called ISS Leasing was related to the concepts developed in the first chapters, especially concerning core activity and non-core activity, apart from the obligations to do and to give. In addition, other aspects, widely covered under doctrine and court precedents, were also worked on, such as local incidence and assessment base of ISS Leasing, to name a few. It was necessary, thus, to base the consideration in this project on comprehension of the court precedents, especially when it comes to studying ISS Leasing, since it is a matter widely acknowledged in higher courts, and in some aspects, entailing new stands. In this way, it is possible to state that this project intended to develop analysis of incidence of ISSQN on leasing transactions according to the assumptions found in the National Tax System
publishDate 2015
dc.date.available.fl_str_mv 2015-10-16
dc.date.issued.fl_str_mv 2015-09-25
dc.date.accessioned.fl_str_mv 2016-04-26T20:23:54Z
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dc.identifier.citation.fl_str_mv Noronha, Julio Soares. O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil. 2015. 206 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2015.
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identifier_str_mv Noronha, Julio Soares. O Imposto sobre Serviços de Qualquer Natureza e sua incidência nas operações de arrendamento mercantil. 2015. 206 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2015.
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