O aspecto temporal da hipótese de incidência tributária do Imposto sobre Serviços - ISS

• Autor(a) principal: Silva, André Rodrigues Pereira da
• 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/33338
• topic: Tax service; Regra-matriz de incidência tributária; Imposto sobre serviços; Aspecto temporal; Momento da prestação do serviço; Lei Complementar n. 116/2003; Lançamento tributário; Decadência; Matrix-rule of tax incidence; Temporal aspect; Momento of installment service; Complementary Lawn 116/2003; Tax assessment; Decay

The present work is intended to set, based in the head-rule of tax incidence, the temporal aspect of the tax service – ISS, meaning, the moment which is considered to occur or not the tax legal fact of the standard: the installment service. With that, this research will define their field in relation to ISS about the services described in the Complementary Law n. 116/2003, for the purposes of assessment and decay, because administrative oversight practices and other behaviors related to the instrumental duties are leading some municipalities, and, especially, the city of São Paulo, building a new tax law of ISS, distorting apparently the temporal aspect and the constitutional limits of this tax