ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list
Autor(a) principal: | |
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Data de Publicação: | 2008 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista do Direito Público |
Texto Completo: | https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10905 |
Resumo: | Complementary Law 116/03 has apparently fulfill the commandment brought by the Constitution to regulate the ISS. However, it appears that this legislation is very problematic This work has the scope to analyze the function of this Supplementary Law, since it disregards the Constitution, especially in its List of Services attached that defines the services that may be taxed by the ISS, affronting, so the municipal jurisdiction to impose such tax and its prerogatives as a member of the Federation. In addition, the list also contains cases of incidence of ISS not effectively would configure services, and analyzed in this work, the rent of cases of assets and assignment of rights. |
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ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached listISS: a função da lei complementar 116/03 e a locação de bens e cessão de direitos trazidos pela lista anexaRegra Matriz de Incidência TributáriaISSServiçoLei ComplementarLista de ServiçosAluguelCessão de Direitos.Complementary Law 116/03 has apparently fulfill the commandment brought by the Constitution to regulate the ISS. However, it appears that this legislation is very problematic This work has the scope to analyze the function of this Supplementary Law, since it disregards the Constitution, especially in its List of Services attached that defines the services that may be taxed by the ISS, affronting, so the municipal jurisdiction to impose such tax and its prerogatives as a member of the Federation. In addition, the list also contains cases of incidence of ISS not effectively would configure services, and analyzed in this work, the rent of cases of assets and assignment of rights.A Lei Complementar 116/03 aparentemente vem cumprir o preceito trazido pela Constituição Federal para regular o ISS. No entanto, verifica-se que referida legislação é bem problemática O presente trabalho tem por escopo analisar a função dessa Lei Complementar, pois esta desrespeitaria a Constituição, principalmente em sua Lista de Serviços anexa, que delimita os serviços passíveis de ser tributado pelo ISS, afrontando, assim a competência municipal para instituir tal tributo e suas prerrogativas como ente da Federação. Além disso, a lista ainda traz casos de incidência de ISS que não configurariam efetivamente serviços, sendo analisados neste trabalho, os casos do aluguel de bens e cessão de direitos.Universidade Estadual de Londrina2008-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1090510.5433/1980-511X.2008v3n1p144Revista do Direito Público; v. 3 n. 1 (2008); 144 - 1571980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10905/9541Monteiro, Andréa Scheffer de OliveiraQuintanilha, Isabella CastilhoMachado, Pedro Gabriel Hayashi Almeidainfo:eu-repo/semantics/openAccess2017-03-16T16:44:28Zoai:ojs.pkp.sfu.ca:article/10905Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:28Revista do Direito Público - Universidade Estadual de Londrina (UEL)false |
dc.title.none.fl_str_mv |
ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list ISS: a função da lei complementar 116/03 e a locação de bens e cessão de direitos trazidos pela lista anexa |
title |
ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list |
spellingShingle |
ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list Monteiro, Andréa Scheffer de Oliveira Regra Matriz de Incidência Tributária ISS Serviço Lei Complementar Lista de Serviços Aluguel Cessão de Direitos. |
title_short |
ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list |
title_full |
ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list |
title_fullStr |
ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list |
title_full_unstemmed |
ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list |
title_sort |
ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list |
author |
Monteiro, Andréa Scheffer de Oliveira |
author_facet |
Monteiro, Andréa Scheffer de Oliveira Quintanilha, Isabella Castilho Machado, Pedro Gabriel Hayashi Almeida |
author_role |
author |
author2 |
Quintanilha, Isabella Castilho Machado, Pedro Gabriel Hayashi Almeida |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Monteiro, Andréa Scheffer de Oliveira Quintanilha, Isabella Castilho Machado, Pedro Gabriel Hayashi Almeida |
dc.subject.por.fl_str_mv |
Regra Matriz de Incidência Tributária ISS Serviço Lei Complementar Lista de Serviços Aluguel Cessão de Direitos. |
topic |
Regra Matriz de Incidência Tributária ISS Serviço Lei Complementar Lista de Serviços Aluguel Cessão de Direitos. |
description |
Complementary Law 116/03 has apparently fulfill the commandment brought by the Constitution to regulate the ISS. However, it appears that this legislation is very problematic This work has the scope to analyze the function of this Supplementary Law, since it disregards the Constitution, especially in its List of Services attached that defines the services that may be taxed by the ISS, affronting, so the municipal jurisdiction to impose such tax and its prerogatives as a member of the Federation. In addition, the list also contains cases of incidence of ISS not effectively would configure services, and analyzed in this work, the rent of cases of assets and assignment of rights. |
publishDate |
2008 |
dc.date.none.fl_str_mv |
2008-07-15 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo avaliado pelos Pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10905 10.5433/1980-511X.2008v3n1p144 |
url |
https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10905 |
identifier_str_mv |
10.5433/1980-511X.2008v3n1p144 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10905/9541 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
publisher.none.fl_str_mv |
Universidade Estadual de Londrina |
dc.source.none.fl_str_mv |
Revista do Direito Público; v. 3 n. 1 (2008); 144 - 157 1980-511X reponame:Revista do Direito Público instname:Universidade Estadual de Londrina (UEL) instacron:UEL |
instname_str |
Universidade Estadual de Londrina (UEL) |
instacron_str |
UEL |
institution |
UEL |
reponame_str |
Revista do Direito Público |
collection |
Revista do Direito Público |
repository.name.fl_str_mv |
Revista do Direito Público - Universidade Estadual de Londrina (UEL) |
repository.mail.fl_str_mv |
||rdpubuel@uel.br |
_version_ |
1799305930084450304 |