The Cof the hypothesis of tax incidence over services / O critério material da hipótese de incidência do imposto sobre serviços

AUTOR(ES)

Natalia De Nardi Dacomo

DATA DE PUBLICAÇÃO

2005

RESUMO

The present paper aims to construct the sense and the reach of the material criterion of the hypothesis of tax incidence over services, established by the constitutional competence norm, comparing the concept of services rendered and the infra-constitutional legislation. We must emphasize that the material criterion of the tax incidence of hypothesis over services involves both the concept of services rendered and the services list function and that both have been an object of controversy between legal doctrine and jurisprudence. In view of this, we have proposed the adoption of a new concept of service rendered: the logical-semantic, where to render service is the legal relation that has as aim the action or the effect of serve, provide, give, concede, excuse, give oneself something in activity form, to execute an intellectual work or material construction. Regarding the services list, we have elaborated the comprehension that its function is to establish the criteria so that the events of the real world can be identified by law operators as legal facts. As it composes the incidence hypothesis of an abstract and general norm, the list describes the criteria to the identification of a fact, in other words, connotative. To realize the proposed task on a scientific way, we have started from the analysis of law general categories, stipulating the comprehension of relevant subjects to investigation, as the concepts of Science of Law, positive law, legal system, legal norm and tributary incidence. We have elected the semiotics as theoretical instrument to realize the logical-semantic and pragmatic analysis of the concept of services rendered, list services function and the items described by this list. Finally, we have established the material criterion of the hypothesis of tax incidence as being the legal relation to render services described by the services list introduced on legal ordinance by the Complementary law n. 116/03.

ASSUNTO(S)

imposto sobre serviços direito tributário iss critério material tax incidence over services outros the material criterion

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