Application of the principle of territoriality to the spatial criterion of service tax - ISS

• Autor(a) principal: Kossar, Lorena Mainardes
• Data de Publicação: 2008
• Outros Autores: Somma, Rafaela Mattioli
• 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/10900
• topic: Critério espacial; Domicílio; Prestação de serviço; Princípio da territorialidade.

A full understanding of the phenomenon of tax incidence only demonstrates possible by analysis of each rule components that apply shall be the case whenever there is the subsumption of the factual description of the tax event to the description of the standard itself, in this context rule named array of tax incidence. Given the assertive retro, it indicates the great importance of the material criteria, spatial, temporal, personal and quantitative that the tax incidence matrix rule part. This study adhered to the Tax Services approach, without forgetting the characterization of each of the aforementioned criteria and the application thereof to the tax under discussion doctrinaire and jurisprudential differences pervade each of the criteria, however, it is that much of peacefulness has not founded on the inconsistency that hangs over the spatial criterion, the working core that starts.