O imposto sobre serviço de qualquer natureza sob a luz do pacto federativo

• Autor(a) principal: Santos, Homero dos
• 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/27430
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ISS; Federalismo-tributação; Lei complementar n° 116/2003; Tax-service; Federalism; Complementary law no. 116/2003

The present study intends to analyze the organizational structure of the federal entities after the Federal Constitution of 1988, in order to identify questions related to Municipality's competence and autonomy, compared with the scope of the Complementary Law, established to regulate general tax norms. At beginning, it makes a brief historic study of the swap transactions, by inserting it in a historical context, describing its development throughout the years as well as relevant tax aspects. At beginning, we make a brief historic study of the federalism, by inserting it in a historical context, describing its development throughout the years as well as relevant tax aspects. After that, we analyze questions related to the Complementary Law, general tax norms and its functions, considering the Brazilian legal system. At the end, it was presented and demonstrated the unconstitutionality of the Complementary Law No. 116/2003, that established an exhaustively list regarding taxable services and specific criteria about Tax on Service, whose competence is exclusive of the Municipality