O critério material da hipótese de incidência do imposto sobre serviços

Detalhes bibliográficos
Autor(a) principal: Dacomo, Natalia De Nardi
Data de Publicação: 2005
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
Texto Completo: https://tede2.pucsp.br/handle/handle/7370
Resumo: The present paper aims to construct the sense and the reach of the material criterion of the hypothesis of tax incidence over services, established by the constitutional competence norm, comparing the concept of services rendered and the infra-constitutional legislation. We must emphasize that the material criterion of the tax incidence of hypothesis over services involves both the concept of services rendered and the services list function and that both have been an object of controversy between legal doctrine and jurisprudence. In view of this, we have proposed the adoption of a new concept of service rendered: the logical-semantic, where to render service is the legal relation that has as aim the action or the effect of serve, provide, give, concede, excuse, give oneself something in activity form, to execute an intellectual work or material construction. Regarding the services list, we have elaborated the comprehension that its function is to establish the criteria so that the events of the real world can be identified by law operators as legal facts. As it composes the incidence hypothesis of an abstract and general norm, the list describes the criteria to the identification of a fact, in other words, connotative. To realize the proposed task on a scientific way, we have started from the analysis of law general categories, stipulating the comprehension of relevant subjects to investigation, as the concepts of Science of Law, positive law, legal system, legal norm and tributary incidence. We have elected the semiotics as theoretical instrument to realize the logical-semantic and pragmatic analysis of the concept of services rendered, list services function and the items described by this list. Finally, we have established the material criterion of the hypothesis of tax incidence as being the legal relation to render services described by the services list introduced on legal ordinance by the Complementary law n. 116/03.
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spelling Carvalho, Paulo de BarrosDacomo, Natalia De Nardi2016-04-26T20:25:11Z2005-03-092005-04-11Dacomo, Natalia De Nardi. The Cof the hypothesis of tax incidence over services. 2005. 403 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2005.https://tede2.pucsp.br/handle/handle/7370The present paper aims to construct the sense and the reach of the material criterion of the hypothesis of tax incidence over services, established by the constitutional competence norm, comparing the concept of services rendered and the infra-constitutional legislation. We must emphasize that the material criterion of the tax incidence of hypothesis over services involves both the concept of services rendered and the services list function and that both have been an object of controversy between legal doctrine and jurisprudence. In view of this, we have proposed the adoption of a new concept of service rendered: the logical-semantic, where to render service is the legal relation that has as aim the action or the effect of serve, provide, give, concede, excuse, give oneself something in activity form, to execute an intellectual work or material construction. Regarding the services list, we have elaborated the comprehension that its function is to establish the criteria so that the events of the real world can be identified by law operators as legal facts. As it composes the incidence hypothesis of an abstract and general norm, the list describes the criteria to the identification of a fact, in other words, connotative. To realize the proposed task on a scientific way, we have started from the analysis of law general categories, stipulating the comprehension of relevant subjects to investigation, as the concepts of Science of Law, positive law, legal system, legal norm and tributary incidence. We have elected the semiotics as theoretical instrument to realize the logical-semantic and pragmatic analysis of the concept of services rendered, list services function and the items described by this list. Finally, we have established the material criterion of the hypothesis of tax incidence as being the legal relation to render services described by the services list introduced on legal ordinance by the Complementary law n. 116/03.O presente trabalho tem por objetivo construir o sentido e o alcance do critério material da hipótese de incidência do imposto sobre serviços, estabelecido pela norma de competência constitucional, cotejando o conceito de prestação de serviços e a legislação infraconstitucional. Convém ressaltar que o critério material da hipótese de incidência do imposto sobre serviços envolve tanto o conceito de prestação de serviços quanto a função da lista de serviços e que ambos têm sido objeto de polêmica entre a doutrina jurídica e a jurisprudência. Em vista disso propomos a adoção de um novo conceito de prestação de serviço: o lógico semântico, segundo o qual prestar serviços é a relação jurídica que tem como objeto a ação ou o efeito de servir, propiciar, dar, conceder, dispensar, dar de si algo em forma de atividade, executar trabalho intelectual ou obra material. Quanto à lista de serviços, elaboramos o entendimento de que sua função é a de estabelecer os critérios para que os eventos do mundo real possam ser identificados pelos operadores do direito como fatos jurídicos. Na medida em que compõe a hipótese de incidência de uma norma geral e abstrata, a lista descreve critérios para identificação de um fato, ou seja, é conotativa. Para que a tarefa proposta pudesse ser realizada de modo científico, partimos da análise das categorias gerais do direito, estipulando o entendimento sobre temas relevantes para a investigação como os conceitos de Ciência do Direito, direito positivo, sistema jurídico, norma jurídica e incidência tributária. Elegemos a semiótica como instrumental teórico para realizar a análise lógico-semântica e pragmática do conceito de prestação de serviços, da função da lista de serviços e dos itens descritos por essa lista. Finalmente, estabelecemos o critério material da hipótese de incidência tributária como sendo a relação jurídica de prestar serviços descrita pela lista de serviços introduzida no ordenamentoapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/16252/iss2005.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBRFaculdade de Direitothe material criteriontax incidence over servicesImposto sobre serviçosDireito tributáriocritério materialISSCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOO critério material da hipótese de incidência do imposto sobre serviçosThe Cof the hypothesis of tax incidence over servicesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTiss2005.pdf.txtiss2005.pdf.txtExtracted texttext/plain648708https://repositorio.pucsp.br/xmlui/bitstream/handle/7370/3/iss2005.pdf.txtf8391d7d8e2487805bbb03c9ad0691acMD53ORIGINALiss2005.pdfapplication/pdf1124516https://repositorio.pucsp.br/xmlui/bitstream/handle/7370/1/iss2005.pdf715c2432b36d257eab548dc7aea4addeMD51THUMBNAILiss2005.pdf.jpgiss2005.pdf.jpgGenerated Thumbnailimage/jpeg2762https://repositorio.pucsp.br/xmlui/bitstream/handle/7370/2/iss2005.pdf.jpg3a0d280c4fc34c1234a0d9edf55eb87aMD52handle/73702023-06-19 09:33:39.375oai:repositorio.pucsp.br:handle/7370Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2023-06-19T12:33:39Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.por.fl_str_mv O critério material da hipótese de incidência do imposto sobre serviços
dc.title.alternative.eng.fl_str_mv The Cof the hypothesis of tax incidence over services
title O critério material da hipótese de incidência do imposto sobre serviços
spellingShingle O critério material da hipótese de incidência do imposto sobre serviços
Dacomo, Natalia De Nardi
the material criterion
tax incidence over services
Imposto sobre serviços
Direito tributário
critério material
ISS
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short O critério material da hipótese de incidência do imposto sobre serviços
title_full O critério material da hipótese de incidência do imposto sobre serviços
title_fullStr O critério material da hipótese de incidência do imposto sobre serviços
title_full_unstemmed O critério material da hipótese de incidência do imposto sobre serviços
title_sort O critério material da hipótese de incidência do imposto sobre serviços
author Dacomo, Natalia De Nardi
author_facet Dacomo, Natalia De Nardi
author_role author
dc.contributor.advisor1.fl_str_mv Carvalho, Paulo de Barros
dc.contributor.author.fl_str_mv Dacomo, Natalia De Nardi
contributor_str_mv Carvalho, Paulo de Barros
dc.subject.eng.fl_str_mv the material criterion
tax incidence over services
topic the material criterion
tax incidence over services
Imposto sobre serviços
Direito tributário
critério material
ISS
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.por.fl_str_mv Imposto sobre serviços
Direito tributário
critério material
ISS
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
description The present paper aims to construct the sense and the reach of the material criterion of the hypothesis of tax incidence over services, established by the constitutional competence norm, comparing the concept of services rendered and the infra-constitutional legislation. We must emphasize that the material criterion of the tax incidence of hypothesis over services involves both the concept of services rendered and the services list function and that both have been an object of controversy between legal doctrine and jurisprudence. In view of this, we have proposed the adoption of a new concept of service rendered: the logical-semantic, where to render service is the legal relation that has as aim the action or the effect of serve, provide, give, concede, excuse, give oneself something in activity form, to execute an intellectual work or material construction. Regarding the services list, we have elaborated the comprehension that its function is to establish the criteria so that the events of the real world can be identified by law operators as legal facts. As it composes the incidence hypothesis of an abstract and general norm, the list describes the criteria to the identification of a fact, in other words, connotative. To realize the proposed task on a scientific way, we have started from the analysis of law general categories, stipulating the comprehension of relevant subjects to investigation, as the concepts of Science of Law, positive law, legal system, legal norm and tributary incidence. We have elected the semiotics as theoretical instrument to realize the logical-semantic and pragmatic analysis of the concept of services rendered, list services function and the items described by this list. Finally, we have established the material criterion of the hypothesis of tax incidence as being the legal relation to render services described by the services list introduced on legal ordinance by the Complementary law n. 116/03.
publishDate 2005
dc.date.available.fl_str_mv 2005-03-09
dc.date.issued.fl_str_mv 2005-04-11
dc.date.accessioned.fl_str_mv 2016-04-26T20:25:11Z
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dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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dc.identifier.citation.fl_str_mv Dacomo, Natalia De Nardi. The Cof the hypothesis of tax incidence over services. 2005. 403 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2005.
dc.identifier.uri.fl_str_mv https://tede2.pucsp.br/handle/handle/7370
identifier_str_mv Dacomo, Natalia De Nardi. The Cof the hypothesis of tax incidence over services. 2005. 403 f. Dissertação (Mestrado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2005.
url https://tede2.pucsp.br/handle/handle/7370
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publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
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