O ISS e o conceito de serviços à luz da Constituição

• Autor(a) principal: Souza, Filipe Costa
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/23991
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Competência tributária; Imposto sobre Serviços - Leis e legislação; Prestação de serviços - Impostos; Imposto sobre serviços de qualquer natureza; Taxing power; Tax on Services - Laws and legislation; Provision of services - Taxes; Tax on services of any kind

The object of study of this work is the interpretation of the constitutional concept of the term "services", foreseen in item III of article 156 of the Federal Constitution of 1988, which grants tax powers to the Municipalities to institute tax on the provision of services of any nature. In order to know the limits of this standard of competence, the rigidity of the constitutional tax system, the privateness of tax powers, as well as the relevance of the terms and expressions used by the constitutional text in the demarcation of the materialities of the taxes conferred on political persons, are studied emphasis on its concept nature, not type. In this context, we begin to study the hermeneutic activities of constitutional concepts and the method proposed by Karl Larenz to subsequently analyze the interpretations of the concept of the sign “services” for the purpose of ISS, both by national doctrine - in particular the theses of the legal concept of services and the incorporation of the concept of economic services - as per the jurisprudence of the Supreme Federal Court. Based on Karl Larenz's methodology and elementary notions on the material aspect of the ISS standard incidence standard, the interpretation of the term “services” is proposed, whose meaning corroborates the doctrine of incorporating the concept of services from civil law