Dedução de materiais da base de cálculo do imposto sobre serviços de qualquer natureza (ISSQN)

• Autor(a) principal: Caselli, Bruno Marchese
• 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/33509
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

The Services Tax does not have a extrafiscal character, whose jurisdiction according to the Brazilian’s Constitution of 1988, is given to the Municipalities. According to the Constitution, the Services Tax is regulated by the Law 116/2003, which revoked the Decreelaw 406/68. The Municipal Tax Code must submit to the Law 116/2003. From the analysis of the legislation applicable to this tax, it will be made the analysis of the deduction of materials from the Services Tax calculation base, analyzing the mandatory deduction by the Municipalities. For the analysis of the theme is also verified some aspects that this tax must comply as the event of the tax and the tax basis. For greater understanding of the subject, the deduction of material of the Services Tax have been analysed on the machined concrete services considering the aspects above and later, the understanding of the courts