O ICMS na prestação do serviço de transporte internacional
Autor(a) principal: | |
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Data de Publicação: | 2019 |
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/22376 |
Resumo: | The objective of this study is to analyze the tax obligation arising from the provision of international transport service, when the ICMS taxes - goods movement tax and provision of interstate and inter-municipal transportation services and communications, although operations and services are started abroad, as provided in art. 155, II, which establishes its constitutional legal regime in the 1988 Charter. Special emphasis was given to the hypothesis of ICMS tax on the provision of international transportation services, dealing with doctrinal issues related to constitutional tax jurisdiction, diversity of types of transport, and such as the legal terms and definitions employed in the international scope of transport service provision. The study was carried out from the methodological paradigm of logical-semantic constructivism, in the search for the construction of a meaning for the tax norm under study, both in the semantic and in the syntactic field, from the perspective of: the Constitution of the Federative Republic of Brazil 1988, of the National Tax Code - Law No. 5.172 / 1966, of Constitutional Amendments No. 33/01 and No. 87/15, of Complementary Laws No. 24/75 (article 34, §8, CF / 88) in No. 87/96, as amended, of Senate Resolutions No. 22/1989 and No. 95/1996, State Ordinance Laws, ICMS Regulations, State Decrees and ADIs No. 1.600 and No. 2.669. As a result of this research, the elements of the ICMS tax incidence matrix in the international transportation services are identified, detailing the antecedent and consequent criteria, identifying aspects of the incidence and its peculiarities, such as: delimitation of the rules of competence; the types and modalities of international transport subject to the tax levy rule; the rules of immunity and non-incidence; active and passive subjection; the spatial and temporal criteria; and, finally, the quantitative criterion (basis of calculation and rate) |
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Araujo, Clarice von Oertzen dehttp://lattes.cnpq.br/2093166711765318Garcia, Cristiano Lemes2019-07-02T17:14:28Z2021-05-022019-05-02Garcia, Cristiano Lemes. O ICMS na prestação do serviço de transporte internacional. 2019. 115 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/22376The objective of this study is to analyze the tax obligation arising from the provision of international transport service, when the ICMS taxes - goods movement tax and provision of interstate and inter-municipal transportation services and communications, although operations and services are started abroad, as provided in art. 155, II, which establishes its constitutional legal regime in the 1988 Charter. Special emphasis was given to the hypothesis of ICMS tax on the provision of international transportation services, dealing with doctrinal issues related to constitutional tax jurisdiction, diversity of types of transport, and such as the legal terms and definitions employed in the international scope of transport service provision. The study was carried out from the methodological paradigm of logical-semantic constructivism, in the search for the construction of a meaning for the tax norm under study, both in the semantic and in the syntactic field, from the perspective of: the Constitution of the Federative Republic of Brazil 1988, of the National Tax Code - Law No. 5.172 / 1966, of Constitutional Amendments No. 33/01 and No. 87/15, of Complementary Laws No. 24/75 (article 34, §8, CF / 88) in No. 87/96, as amended, of Senate Resolutions No. 22/1989 and No. 95/1996, State Ordinance Laws, ICMS Regulations, State Decrees and ADIs No. 1.600 and No. 2.669. As a result of this research, the elements of the ICMS tax incidence matrix in the international transportation services are identified, detailing the antecedent and consequent criteria, identifying aspects of the incidence and its peculiarities, such as: delimitation of the rules of competence; the types and modalities of international transport subject to the tax levy rule; the rules of immunity and non-incidence; active and passive subjection; the spatial and temporal criteria; and, finally, the quantitative criterion (basis of calculation and rate)Este trabalho tem por objetivo realizar a análise da obrigação tributária decorrente da prestação do serviço de transporte internacional, quando da incidência do ICMS – imposto de circulação de mercadorias e prestação de serviços de transporte interestadual e intermunicipal e de comunicações, ainda que as operações e as prestações se iniciem no exterior, conforme dispõe o art. 155, II, que consubstancia seu regime jurídico constitucional na Carta de 1988. Foi dado especial enfoque na hipótese de incidência do ICMS na prestação do serviço de transporte internacional, enfrentado questões doutrinárias relativas à competência constitucional tributária, a diversidade dos tipos de transportes, bem como os termos e definições jurídicas empregadas no escopo internacional da prestação do serviço de transporte. O estudo foi realizado a partir do paradigma metodológico do constructivismo lógico-semântico, na busca da construção de um sentido para a norma tributária em estudo, tanto no campo semântico e como no sintático, sob a ótica: da Constituição da República Federativa do Brasil de 1988, do Código Tributário Nacional – Lei n° 5.172/1966, da Emendas Constitucionais n° 33/01 e n° 87/15, das Leis Complementares n° 24/75 (art. 34, §8°, CF/88) e n° 87/96, com suas alterações, das Resoluções do Senado n° 22/1989 e n° 95/1996, das Leis Ordinárias Estaduais, dos Regulamentos do ICMS, dos Decretos Estaduais e das ADIs n° 1.600 e n° 2.669. Como produtos desta pesquisa, estão identificados os elementos da regra-matriz de incidência tributária do ICMS nas prestações do serviço de transporte internacional, detalhando os critérios do antecedente e do consequente, identificando aspectos da incidência e suas peculiaridades, como: a delimitação das regras de competência; os tipos e modalidades de transportes internacionais sujeitos a regra de incidência do imposto; as regras de imunidades e não-incidência; as sujeições ativa e passiva; os critérios espacial e temporal; e, por fim o critério quantitativo (base de cálculo e alíquota)application/pdfhttp://tede2.pucsp.br/tede/retrieve/49637/Cristiano%20Lemes%20Garcia.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoImposto sobre circulação de mercadorias e serviçosTransportePrestação do serviço de transporte internacionalObrigação tributáriaCompetência tributáriaImunidade tributáriaICMSTransportationInternational transport serviceTax obligationTaxing powerTax immunityCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOO ICMS na prestação do serviço de transporte internacionalICMS in the provision of the international transport serviceinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/embargoedAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTCristiano Lemes Garcia.pdf.txtCristiano Lemes Garcia.pdf.txtExtracted texttext/plain287922https://repositorio.pucsp.br/xmlui/bitstream/handle/22376/4/Cristiano%20Lemes%20Garcia.pdf.txtf8b65bd964d9a9078829070dc61d9c2aMD54LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
O ICMS na prestação do serviço de transporte internacional |
dc.title.alternative.eng.fl_str_mv |
ICMS in the provision of the international transport service |
title |
O ICMS na prestação do serviço de transporte internacional |
spellingShingle |
O ICMS na prestação do serviço de transporte internacional Garcia, Cristiano Lemes Imposto sobre circulação de mercadorias e serviços Transporte Prestação do serviço de transporte internacional Obrigação tributária Competência tributária Imunidade tributária ICMS Transportation International transport service Tax obligation Taxing power Tax immunity CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
O ICMS na prestação do serviço de transporte internacional |
title_full |
O ICMS na prestação do serviço de transporte internacional |
title_fullStr |
O ICMS na prestação do serviço de transporte internacional |
title_full_unstemmed |
O ICMS na prestação do serviço de transporte internacional |
title_sort |
O ICMS na prestação do serviço de transporte internacional |
author |
Garcia, Cristiano Lemes |
author_facet |
Garcia, Cristiano Lemes |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Araujo, Clarice von Oertzen de |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/2093166711765318 |
dc.contributor.author.fl_str_mv |
Garcia, Cristiano Lemes |
contributor_str_mv |
Araujo, Clarice von Oertzen de |
dc.subject.por.fl_str_mv |
Imposto sobre circulação de mercadorias e serviços Transporte Prestação do serviço de transporte internacional Obrigação tributária Competência tributária Imunidade tributária |
topic |
Imposto sobre circulação de mercadorias e serviços Transporte Prestação do serviço de transporte internacional Obrigação tributária Competência tributária Imunidade tributária ICMS Transportation International transport service Tax obligation Taxing power Tax immunity CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
ICMS Transportation International transport service Tax obligation Taxing power Tax immunity |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
The objective of this study is to analyze the tax obligation arising from the provision of international transport service, when the ICMS taxes - goods movement tax and provision of interstate and inter-municipal transportation services and communications, although operations and services are started abroad, as provided in art. 155, II, which establishes its constitutional legal regime in the 1988 Charter. Special emphasis was given to the hypothesis of ICMS tax on the provision of international transportation services, dealing with doctrinal issues related to constitutional tax jurisdiction, diversity of types of transport, and such as the legal terms and definitions employed in the international scope of transport service provision. The study was carried out from the methodological paradigm of logical-semantic constructivism, in the search for the construction of a meaning for the tax norm under study, both in the semantic and in the syntactic field, from the perspective of: the Constitution of the Federative Republic of Brazil 1988, of the National Tax Code - Law No. 5.172 / 1966, of Constitutional Amendments No. 33/01 and No. 87/15, of Complementary Laws No. 24/75 (article 34, §8, CF / 88) in No. 87/96, as amended, of Senate Resolutions No. 22/1989 and No. 95/1996, State Ordinance Laws, ICMS Regulations, State Decrees and ADIs No. 1.600 and No. 2.669. As a result of this research, the elements of the ICMS tax incidence matrix in the international transportation services are identified, detailing the antecedent and consequent criteria, identifying aspects of the incidence and its peculiarities, such as: delimitation of the rules of competence; the types and modalities of international transport subject to the tax levy rule; the rules of immunity and non-incidence; active and passive subjection; the spatial and temporal criteria; and, finally, the quantitative criterion (basis of calculation and rate) |
publishDate |
2019 |
dc.date.accessioned.fl_str_mv |
2019-07-02T17:14:28Z |
dc.date.issued.fl_str_mv |
2019-05-02 |
dc.date.available.fl_str_mv |
2021-05-02 |
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 |
Garcia, Cristiano Lemes. O ICMS na prestação do serviço de transporte internacional. 2019. 115 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/22376 |
identifier_str_mv |
Garcia, Cristiano Lemes. O ICMS na prestação do serviço de transporte internacional. 2019. 115 f. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito, Pontifícia Universidade Católica de São Paulo, São Paulo, 2019. |
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https://tede2.pucsp.br/handle/handle/22376 |
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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 |
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Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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