ISSQN: a não incidência sobre a atividade de franquias

• Autor(a) principal: Amaral, Luiz Carlos Capistrano do
• Data de Publicação: 2010
• 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/34836
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Franquias; Não-incidência; Inconstitucionalidade; Imposto sobre serviços de qualquer natureza; Franchise; Not-incidence; Unconstitutionality service occupation; Tax of any nature

In the first topic, we weave general considerations on the activities of franchise, its origin and definition in the civil law for the Law n'. 8.955/94. In as the second topic, we deal with aspects as the incidence tax, the phenomenology of the incidence tax, the not-incidence tax, incidence and application of the right and if the incidence are automatic and infallible. In the third topic, we deal with the rule-matrix of the TSAN as norm of essential behavior for the applicator of the right, using all the criterions of the antecedent (material, secular and space) and of the consequent one (personal and quantitative). In the forth and last topic, we present the definition of renderings of services, the business character of the activity of surmounting, the stated period as distinctive criterion in the relations of surmounting and the unconstitutionality of the TSAN on franchise agreements. Still, we compare summaries of sentences with the existing quarrel for the diverse positions already adopted by ours Superior Cuts (STF and STJ).