A relevância do local do resultado do serviço para fins de desoneração do ISSQN nas exportações de serviços

• Autor(a) principal: Teixeira, Diogo Martins
• Data de Publicação: 2012
• 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/33883
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Imposto sobre serviços de qualquer natureza; Exportação; Desoneração; Isenção; Local de desenvolvimento e local de verificação do resultado; Tax on services of any nature; Export exemption; Exemption; Local development and local verification of results

This work aims the analyses systematically the main issues relating to the tax on services of any nature, through of the study of each criteria of the rule-matrix of tax incidence that create the tax, including the examining of the allocation of taxing powers by Federal Constitution. After reviewing the general rules related to the taxation of the tax services imposed by the municipal authorities, will be studied the tax treatment conferred by the constitutional and ordinary legislators on exports of services, as well the applicable requirements for this, in the sense for exempts to development of the economy of the country. In this respect, we will examine the possible forms of tax exemption in order to identify which was the form used by the legislature to achieve the goal of encouraging the provision of services abroad. Finally, we will analyze in detail the requirements of legislation for the exemption of service tax on services performed abroad, in order to check the interpretation of legislation in accordance to the constitutional principles and the understanding performed by the jurisprudence of the Superior Courts