Local de incidência dos ISS: uma abordagem acerca das alterações trazidas com a LC 175/2020

• Autor(a) principal: Barbosa, Orlei de Oliveira
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/59120
• topic: Tributação; Direito Tributário; Competência Territorial; Imposto Sobre Serviços de Qualquer Natureza; ISSQN

The Tax on Services of Any Nature is the responsibility of the Municipalities, as provided for in article 156, item III of the Federal Constitution of 1988 and is regulated by the Complementary Law (LC) nº. 116/2003. The tax has as a taxable event the provision of services included in the list attached to the Complementary Law. Over the years there have been heated discussions as to where the tax would be due, although currently Article 3 of LC 116/2003 rules that the tax will be due at the location of the service provider, or failing this, where he is domiciled. The peculiar nature of the tax implies an inevitable cloud of conflicts of jurisdiction and controversies in the judiciary. Such a stir is established both between two Municipalities that are understood as legitimate to institute and collect the tax on a certain activity, in a determined or determinable location, and between the Taxpayers and Municipalities that, by tax planning, always aim to pay less taxes, and these for tax planning, focus on improving the collection. With the divergence and the juridical insecurity established, the taxing entity, on the one hand, is the active subject, and the taxpayer, on the other, is the passive subject, who is often penalized with the levy of the tax in two different Municipalities, not knowing who really owes it. With the edition of LC 157/2016 and 175/2020, the national legislature initially signals that although the tax reform is being discussed in parliament, this, a priori, will have little impact on the ISS, which will be strengthened with the new Law. There is still an apparent attempt that, for items changed in the law, to transfer rents from large urban centers, to small municipalities, with large populations, but a limited service sector, in reinforcement of federalism. A centralized tax management system is instituted, to be implemented by taxpayers, but trying to adapt to the successful model of the simple national. Finally, LC 175/2020 also brings several questions to the legal world, related to its practical effectiveness, validity and constitutionality. Themes that will be addressed, with the conclusion of the work.