Da desoneração do ISS sobre as exportações de serviços

• Autor(a) principal: Bittencourt, Fernando
• Data de Publicação: 2016
• 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/34160
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Lei Complementar nº 116/03; Desoneração da exportação de serviços; Isenção ou imunidade; Supplementary Law nº 116/03; Exoneration on the export of services; Exemption or immunity

The exoneration from the Service Tax (“ISS”) on exports of services, established by article 2, item I, of Supplementary Law nº 116/03, is a matter of extreme importance in the context of Tax Law in so far as it aims to avoid the tax burden on export transactions, rendering the services that have been developed in Brazil, into more competitive vis-à-vis the international market. The matter is, however, complex, and subject of many debates, which aims rather to defend the economic interests of tax authorities than the harmonic understanding of rules governing such exoneration. The result is a huge legal uncertainty, filled with conflicting decisions and understandings about the nature and scope of said exoneration, which end up reducing the use of this benefit by taxpayers and making the export of services abroad impossible. This work proposes, therefore, to examine the nature of this exoneration by means of the construction of assumptions in harmony with the legal and constitutional rules concerning the matter, and to define, as a consequence, its scope, comparing these conclusions with the understanding expressed in the administrative and judicial framework, notably in relation to the City of São Paulo.