O aspecto espacial do Imposto sobre Serviços de Qualquer Natureza

AUTOR(ES)
DATA DE PUBLICAÇÃO

2008

RESUMO

The present work aims to analyze scientifically the space aspect of the Rule of Tax Incidence of the Tax on Services of Any Nature ISSQN. This way, it analyzes the legislation, doctrine and formation of the Jurisprudence of the Superior Court of Justice related to this subject. It shows that the exclusive use of such a criterion, due to the place where the services are rendered, which is taken as the space aspect of ISSQN, deflagrates the intermunicipal conflict, provokes juridical insecurity and double or multiple tax demand to the taxpayers of such a tax. In this context, it verifies the introductory vehicle of rules adapted to bring the space aspect of ISSQN, aiming at the decrease of the conflict and the uniformity of the taxation, as well as the suitable criteria to be used as space aspect of the tax under focus. The work concludes by possibly adopting the following criteria to represent the space aspect of ISSQN: the service renderers establishment or its domicile; the service borrowers establishment or the services rendered place

ASSUNTO(S)

complementary law local da prestação incidencia de impostos estabelecimento prestador place of rendering aspecto espacial renderer establishment direito imposto sobre serviços de qualquer natureza estabelecimento do tomador space aspect tax on services of any nature imposto sobre servicos borrower establishment lei complementar

ACESSO AO ARTIGO

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