O critério espacial e o local do pagamento do Imposto Sobre Serviços de Qualquer Natureza

• Autor(a) principal: Ferreira, Tiago Manetta Falci
• Data de Publicação: 2013
• 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/36106
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito tributário; Imposto sobre serviços; Competência tributária municipal; Critério espacial da regra-matriz do imposto sobre serviços; Local do pagamento do imposto sobre serviços; Tax law; Tax services; Municipal taxing power; Spatial criterion of regulation of service tax; Local payment of service tax

This work has the scope to define the place of payment of Service Tax of any kind (ISSQN), in view of the existing fuss about it, some understanding that this tribute focuses on local service provision and other tax that is due to the City, or the Federal District, which is located on the property provider. Thus, to achieve such purpose, shall be trodden down of the field of tax incidence of ISSQN, starting with superficial approaches to the nature and object of the Tax Law and its conformation in the Brazilian Tax System, through the verification of the importance of constitutional norms, while fundamentals of this system, and the evolution of the Brazilian Constitutional System, marking the main features of the legal order in force, entering in sequence, to study specific Service Tax (ISS), which will study the historical conjuncture, the taxing power to institute it, and their limits, the playing field by providing complementary laws on conflicts of jurisdiction, classification and criteria of its rule-array of tax incidence. Finally, the deeper and the light of the primacy of the Constitution, especially considering the principles of local autonomy and territoriality and the playing field of complementary law will be investigated fixation, the Charter of the Republic of 1988, the spatial aspect of the ISS, adequacy of provisions of national law which aims to secure it, the limits of the action of the legislature and municipal treatment determined by the jurisprudence of the Superior Courts to the question of the place of payment of Service Tax. Done this way, defending the supremacy of the Constitution, the author will present his findings. It is stated further that discussion grew out of the deductive method, with doctrinal and jurisprudential foundation, and that the subject of this monograph lies is situated mainly in the spheres of Constitutional Law and Tax Law