ISS e o conceito constitucional de serviço de qualquer natureza
Autor(a) principal: | |
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Data de Publicação: | 2020 |
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/22997 |
Resumo: | The present work constitutes an analysis of the meaning of the expression “services of any nature”, provided for in article 156, III, of the Federal Constitution of 1988, listed as object of the tax competence of the Municipalities to impose the tax on services of any nature (ISS). The study involves an examination of the institute of the tax competence and its strict constitutional discrimination, in order to demonstrate that the expression “services of any nature” used in the attribution of municipal tax competence for the imposition of ISS contains a concept and not a type, which implies significant limits to the complementary legislator and the ordinary municipal legislator when listing the facts of the phenomenal world subject to the levy of the tax. In this context, a brief history of the constitutional and legal treatment of the taxation of services in Brazil will be presented, in order to then analyze the constitutional concept of services of any kind, especially what was conventionally called by the doctrine as the “legal” or “civil” and “extra-legal” or “economic” concept of the expression under analysis. The main precedents of the Federal Supreme Court (STF) about the matter will also be presented and analyzed. At last, a definition of the constitutional concept of “services of any nature” for municipal tax purposes will be proposed |
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Lisboa, Julcira Maria de Mello Viannahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4430450U2Lima, Júlia Silva e2020-03-04T10:10:39Z2020-02-19Lima, Júlia Silva e. ISS e o conceito constitucional de serviço de qualquer natureza. 2019. 154 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.https://tede2.pucsp.br/handle/handle/22997The present work constitutes an analysis of the meaning of the expression “services of any nature”, provided for in article 156, III, of the Federal Constitution of 1988, listed as object of the tax competence of the Municipalities to impose the tax on services of any nature (ISS). The study involves an examination of the institute of the tax competence and its strict constitutional discrimination, in order to demonstrate that the expression “services of any nature” used in the attribution of municipal tax competence for the imposition of ISS contains a concept and not a type, which implies significant limits to the complementary legislator and the ordinary municipal legislator when listing the facts of the phenomenal world subject to the levy of the tax. In this context, a brief history of the constitutional and legal treatment of the taxation of services in Brazil will be presented, in order to then analyze the constitutional concept of services of any kind, especially what was conventionally called by the doctrine as the “legal” or “civil” and “extra-legal” or “economic” concept of the expression under analysis. The main precedents of the Federal Supreme Court (STF) about the matter will also be presented and analyzed. At last, a definition of the constitutional concept of “services of any nature” for municipal tax purposes will be proposedO presente trabalho constitui uma análise do significado da expressão “serviços de qualquer natureza”, prevista no art. 156, III, da Constituição Federal de 1988, elencada como objeto da competência tributária dos Municípios para instituição do imposto sobre serviços de qualquer natureza (ISS). O estudo envolve o exame do instituto da competência tributária e de sua rígida discriminação constitucional, para se demonstrar que a expressão “serviços de qualquer natureza” utilizada na atribuição da competência tributária municipal para a instituição do ISS encerra um conceito e não um tipo, o que implica em significativos limites por parte do legislador complementar e do legislador ordinário municipal ao elencar os fatos do mundo fenomênico sujeitos à incidência do imposto. Neste contexto, apresentar-se-á um breve histórico do tratamento constitucional e legal da tributação sobre serviços no Brasil para, depois, se discorrer acerca do conceito constitucional de serviços de qualquer natureza, especialmente sobre o que se convencionou chamar doutrinariamente de conceito “jurídico” ou “civilista” e “extrajurídico” ou “econômico” da expressão em análise. As principais manifestações do Supremo Tribunal Federal (STF) acerca do tema também serão apresentadas e analisadas. Por fim, buscar-se-á definir o conceito constitucional de “serviços de qualquer natureza” para fins da incidência do imposto municipalapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/51603/J%c3%balia%20Silva%20e%20Lima.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoImposto sobre serviços de qualquer naturezaImposto sobre serviços - Leis e legislaçãoCompetência tributáriaTax on services of any kindTax on services - Laws and legislationTaxing powerCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOISS e o conceito constitucional de serviço de qualquer naturezainfo: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_SPTEXTJúlia Silva e Lima.pdf.txtJúlia Silva e Lima.pdf.txtExtracted texttext/plain408338https://repositorio.pucsp.br/xmlui/bitstream/handle/22997/4/J%c3%balia%20Silva%20e%20Lima.pdf.txtbdfafe9709b1824e8bc8b65bd30a9cd7MD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165https://repositorio.pucsp.br/xmlui/bitstream/handle/22997/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALJúlia Silva e Lima.pdfJúlia Silva e Lima.pdfapplication/pdf1085481https://repositorio.pucsp.br/xmlui/bitstream/handle/22997/2/J%c3%balia%20Silva%20e%20Lima.pdfdc14b1b3ae867a3003356faa7e7b90afMD52THUMBNAILJúlia Silva e Lima.pdf.jpgJúlia Silva e Lima.pdf.jpgGenerated Thumbnailimage/jpeg2783https://repositorio.pucsp.br/xmlui/bitstream/handle/22997/3/J%c3%balia%20Silva%20e%20Lima.pdf.jpg148d4c03a178ce238a0eebec9c2924e2MD53handle/229972022-08-22 18:11:23.78oai:repositorio.pucsp.br: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Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:11:23Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
ISS e o conceito constitucional de serviço de qualquer natureza |
title |
ISS e o conceito constitucional de serviço de qualquer natureza |
spellingShingle |
ISS e o conceito constitucional de serviço de qualquer natureza Lima, Júlia Silva e Imposto sobre serviços de qualquer natureza Imposto sobre serviços - Leis e legislação Competência tributária Tax on services of any kind Tax on services - Laws and legislation Taxing power CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
ISS e o conceito constitucional de serviço de qualquer natureza |
title_full |
ISS e o conceito constitucional de serviço de qualquer natureza |
title_fullStr |
ISS e o conceito constitucional de serviço de qualquer natureza |
title_full_unstemmed |
ISS e o conceito constitucional de serviço de qualquer natureza |
title_sort |
ISS e o conceito constitucional de serviço de qualquer natureza |
author |
Lima, Júlia Silva e |
author_facet |
Lima, Júlia Silva e |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Lisboa, Julcira Maria de Mello Vianna |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4430450U2 |
dc.contributor.author.fl_str_mv |
Lima, Júlia Silva e |
contributor_str_mv |
Lisboa, Julcira Maria de Mello Vianna |
dc.subject.por.fl_str_mv |
Imposto sobre serviços de qualquer natureza Imposto sobre serviços - Leis e legislação Competência tributária |
topic |
Imposto sobre serviços de qualquer natureza Imposto sobre serviços - Leis e legislação Competência tributária Tax on services of any kind Tax on services - Laws and legislation Taxing power CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Tax on services of any kind Tax on services - Laws and legislation Taxing power |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The present work constitutes an analysis of the meaning of the expression “services of any nature”, provided for in article 156, III, of the Federal Constitution of 1988, listed as object of the tax competence of the Municipalities to impose the tax on services of any nature (ISS). The study involves an examination of the institute of the tax competence and its strict constitutional discrimination, in order to demonstrate that the expression “services of any nature” used in the attribution of municipal tax competence for the imposition of ISS contains a concept and not a type, which implies significant limits to the complementary legislator and the ordinary municipal legislator when listing the facts of the phenomenal world subject to the levy of the tax. In this context, a brief history of the constitutional and legal treatment of the taxation of services in Brazil will be presented, in order to then analyze the constitutional concept of services of any kind, especially what was conventionally called by the doctrine as the “legal” or “civil” and “extra-legal” or “economic” concept of the expression under analysis. The main precedents of the Federal Supreme Court (STF) about the matter will also be presented and analyzed. At last, a definition of the constitutional concept of “services of any nature” for municipal tax purposes will be proposed |
publishDate |
2020 |
dc.date.accessioned.fl_str_mv |
2020-03-04T10:10:39Z |
dc.date.issued.fl_str_mv |
2020-02-19 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Lima, Júlia Silva e. ISS e o conceito constitucional de serviço de qualquer natureza. 2019. 154 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/22997 |
identifier_str_mv |
Lima, Júlia Silva e. ISS e o conceito constitucional de serviço de qualquer natureza. 2019. 154 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
url |
https://tede2.pucsp.br/handle/handle/22997 |
dc.language.iso.fl_str_mv |
por |
language |
por |
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info:eu-repo/semantics/openAccess |
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application/pdf |
dc.publisher.none.fl_str_mv |
Pontifícia Universidade Católica de São Paulo |
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Programa de Estudos Pós-Graduados em Direito |
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PUC-SP |
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Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
dc.source.none.fl_str_mv |
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