ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list

Detalhes bibliográficos
Autor(a) principal: Monteiro, Andréa Scheffer de Oliveira
Data de Publicação: 2008
Outros Autores: Quintanilha, Isabella Castilho, Machado, Pedro Gabriel Hayashi Almeida
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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spelling 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
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