Materialidade do imposto sobre serviços de qualquer natureza: ISS

Detalhes bibliográficos
Autor(a) principal: Abreu, Anselmo Zilet
Data de Publicação: 2023
Tipo de documento: Tese
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/39423
Resumo: The material aspect of the incidence hypothesis of ISS, as to what services mean for tax purposes, has undergone changes in interpretations by jurisprudence since its creation, sometimes giving a greater scope to the tax, sometimes restricting the scope of its materiality. In the doctrine, there are two main opposing theses (one that service has an economic concept, including even leasing of movable property, and another more restrictive, which limits service to the obligations of Civil Law), both of which show inconsistencies. The objective of this thesis is, through bibliographical and jurisprudential research, carry out an in-depth study that seeks to equate the scope of the material aspect of the incidence hypothesis of ISS with constitutional provisions and the distribution of tax powers, considering the evolution of legal thought and social facts that relate to the tax, to develop a definition of the term “services of any nature” that brings a solution as to the conflicts of competence related to the tax. From the analysis carried out, it is concluded that, by conferring tax jurisdiction on competent entities with regard to taxes, the Constitution does so through concepts, so that CF/88 expresses a concept of service, notwithstanding the need for a supplementary law to define the hypothesis of the incidence of the tax and the services subject to the tax, due to the existence of real gray areas between the materialities of taxes that affect consumption, and the existence of more than one concept possibility within the framework outlined by the Constitution. And then, from the conclusions reached in the study, the following definition was proposed regarding the concept of service of any nature: service is the development of an activity, which configures a work in process, that is, a human effort in its broadest sense, developed concurrently with the fulfillment of the contracted service, carried out as an autonomous activity, that is, that it be the object, the core, of the rendering, with or without the use of materials, whose development of the activity itself generates a utility to others, and that has not been expressly conferred by the Constitution to the tax jurisdiction of another entity
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spelling Carrazza, Roque Antoniohttp://lattes.cnpq.br/7725824420049712http://lattes.cnpq.br/0969103427317264Abreu, Anselmo Zilet2023-09-29T14:13:23Z2023-09-29T14:13:23Z2023-04-24Abreu, Anselmo Zilet. Materialidade do imposto sobre serviços de qualquer natureza: ISS. 2023. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2023.https://repositorio.pucsp.br/jspui/handle/handle/39423The material aspect of the incidence hypothesis of ISS, as to what services mean for tax purposes, has undergone changes in interpretations by jurisprudence since its creation, sometimes giving a greater scope to the tax, sometimes restricting the scope of its materiality. In the doctrine, there are two main opposing theses (one that service has an economic concept, including even leasing of movable property, and another more restrictive, which limits service to the obligations of Civil Law), both of which show inconsistencies. The objective of this thesis is, through bibliographical and jurisprudential research, carry out an in-depth study that seeks to equate the scope of the material aspect of the incidence hypothesis of ISS with constitutional provisions and the distribution of tax powers, considering the evolution of legal thought and social facts that relate to the tax, to develop a definition of the term “services of any nature” that brings a solution as to the conflicts of competence related to the tax. From the analysis carried out, it is concluded that, by conferring tax jurisdiction on competent entities with regard to taxes, the Constitution does so through concepts, so that CF/88 expresses a concept of service, notwithstanding the need for a supplementary law to define the hypothesis of the incidence of the tax and the services subject to the tax, due to the existence of real gray areas between the materialities of taxes that affect consumption, and the existence of more than one concept possibility within the framework outlined by the Constitution. And then, from the conclusions reached in the study, the following definition was proposed regarding the concept of service of any nature: service is the development of an activity, which configures a work in process, that is, a human effort in its broadest sense, developed concurrently with the fulfillment of the contracted service, carried out as an autonomous activity, that is, that it be the object, the core, of the rendering, with or without the use of materials, whose development of the activity itself generates a utility to others, and that has not been expressly conferred by the Constitution to the tax jurisdiction of another entityO aspecto material da hipótese de incidência do ISS, quanto ao que significa serviços para fins do imposto, vem sofrendo mudanças de interpretações por parte da jurisprudência desde sua criação, ora dando-se uma abrangência maior ao imposto, ora restringindo-se a abrangência de sua materialidade. Na doutrina, há duas principais teses contrapostas (uma de que serviço tem um conceito econômico, abrangendo até mesmo locações de bens móveis, e outra mais restritiva, que limita serviço às obrigações de fazer do Direito Civil), sendo que ambas apresentam inconsistências. O objetivo da presente tese é, por meio de pesquisa bibliográfica e jurisprudencial, realizar um estudo aprofundado que busque equacionar a abrangência da hipótese de incidência do ISS com as previsões constitucionais e a distribuição de competências tributárias, considerando-se a evolução do pensamento jurídico e dos fatos sociais que se relacionam com o tributo, para elaborar uma definição quanto à expressão “serviços de qualquer natureza” que traga uma solução quanto aos conflitos de competência relativos ao tributo. Da análise realizada, conclui-se que, ao conferir a competência tributária aos entes competentes quanto aos impostos, a Constituição o faz por meio de conceitos, de modo que a CF/88 exprime um conceito de serviço, não obstante fazendo-se necessária a lei complementar para definir a hipótese de incidência do tributo e os serviços sujeitos ao imposto, devido à existência de reais zonas cinzentas entre as materialidades dos impostos que incidem sobre o consumo, e à existência de mais de uma possibilidade de conceito dentro da moldura delineada pela Constituição. E então, das conclusões alcançadas no estudo, foi proposta a seguinte definição quanto ao conceito de serviço de qualquer natureza: serviço é o desenvolvimento de uma atividade, que configure um trabalho em processo, ou seja, um esforço humano em sua acepção ampla, desenvolvido concomitantemente ao cumprimento da prestação contratada, realizada como uma atividade autonomizada, isto é, que seja o objeto, o núcleo da prestação, com ou sem o emprego de materiais, cujo desenvolvimento da própria atividade gere uma utilidade a outrem, e que não tenha sido conferida expressamente pela Constituição à competência tributária de outro enteporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOISSImposto sobre serviçosAspecto materialConceitoISSTax over servicesMaterial aspectConceptMaterialidade do imposto sobre serviços de qualquer natureza: ISSinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPORIGINALAnselmo Zilet Abreu.pdfapplication/pdf2177101https://repositorio.pucsp.br/xmlui/bitstream/handle/39423/1/Anselmo%20Zilet%20Abreu.pdf74316c8d4e6b359c8176d0407047a528MD51TEXTAnselmo Zilet Abreu.pdf.txtAnselmo Zilet Abreu.pdf.txtExtracted texttext/plain944199https://repositorio.pucsp.br/xmlui/bitstream/handle/39423/2/Anselmo%20Zilet%20Abreu.pdf.txt0a1f44b0dabfe9935ae62edb69c624e3MD52THUMBNAILAnselmo Zilet Abreu.pdf.jpgAnselmo Zilet Abreu.pdf.jpgGenerated Thumbnailimage/jpeg1125https://repositorio.pucsp.br/xmlui/bitstream/handle/39423/3/Anselmo%20Zilet%20Abreu.pdf.jpgb7a756d9c5a18cdd075bcc5bc31cfc6eMD53handle/394232023-10-03 09:30:14.828oai:repositorio.pucsp.br:handle/39423Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2023-10-03T12:30:14Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.pt_BR.fl_str_mv Materialidade do imposto sobre serviços de qualquer natureza: ISS
title Materialidade do imposto sobre serviços de qualquer natureza: ISS
spellingShingle Materialidade do imposto sobre serviços de qualquer natureza: ISS
Abreu, Anselmo Zilet
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
ISS
Imposto sobre serviços
Aspecto material
Conceito
ISS
Tax over services
Material aspect
Concept
title_short Materialidade do imposto sobre serviços de qualquer natureza: ISS
title_full Materialidade do imposto sobre serviços de qualquer natureza: ISS
title_fullStr Materialidade do imposto sobre serviços de qualquer natureza: ISS
title_full_unstemmed Materialidade do imposto sobre serviços de qualquer natureza: ISS
title_sort Materialidade do imposto sobre serviços de qualquer natureza: ISS
author Abreu, Anselmo Zilet
author_facet Abreu, Anselmo Zilet
author_role author
dc.contributor.advisor1.fl_str_mv Carrazza, Roque Antonio
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/7725824420049712
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/0969103427317264
dc.contributor.author.fl_str_mv Abreu, Anselmo Zilet
contributor_str_mv Carrazza, Roque Antonio
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
topic CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
ISS
Imposto sobre serviços
Aspecto material
Conceito
ISS
Tax over services
Material aspect
Concept
dc.subject.por.fl_str_mv ISS
Imposto sobre serviços
Aspecto material
Conceito
dc.subject.eng.fl_str_mv ISS
Tax over services
Material aspect
Concept
description The material aspect of the incidence hypothesis of ISS, as to what services mean for tax purposes, has undergone changes in interpretations by jurisprudence since its creation, sometimes giving a greater scope to the tax, sometimes restricting the scope of its materiality. In the doctrine, there are two main opposing theses (one that service has an economic concept, including even leasing of movable property, and another more restrictive, which limits service to the obligations of Civil Law), both of which show inconsistencies. The objective of this thesis is, through bibliographical and jurisprudential research, carry out an in-depth study that seeks to equate the scope of the material aspect of the incidence hypothesis of ISS with constitutional provisions and the distribution of tax powers, considering the evolution of legal thought and social facts that relate to the tax, to develop a definition of the term “services of any nature” that brings a solution as to the conflicts of competence related to the tax. From the analysis carried out, it is concluded that, by conferring tax jurisdiction on competent entities with regard to taxes, the Constitution does so through concepts, so that CF/88 expresses a concept of service, notwithstanding the need for a supplementary law to define the hypothesis of the incidence of the tax and the services subject to the tax, due to the existence of real gray areas between the materialities of taxes that affect consumption, and the existence of more than one concept possibility within the framework outlined by the Constitution. And then, from the conclusions reached in the study, the following definition was proposed regarding the concept of service of any nature: service is the development of an activity, which configures a work in process, that is, a human effort in its broadest sense, developed concurrently with the fulfillment of the contracted service, carried out as an autonomous activity, that is, that it be the object, the core, of the rendering, with or without the use of materials, whose development of the activity itself generates a utility to others, and that has not been expressly conferred by the Constitution to the tax jurisdiction of another entity
publishDate 2023
dc.date.accessioned.fl_str_mv 2023-09-29T14:13:23Z
dc.date.available.fl_str_mv 2023-09-29T14:13:23Z
dc.date.issued.fl_str_mv 2023-04-24
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identifier_str_mv Abreu, Anselmo Zilet. Materialidade do imposto sobre serviços de qualquer natureza: ISS. 2023. Tese (Doutorado em Direito) - Programa de Estudos Pós-Graduados em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2023.
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dc.publisher.country.fl_str_mv Brasil
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