O ISS e a importação de serviços / The taxation, through the ISS, of the service provision provided abroad

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The purpose of this work is to describe the legal system of the taxation of the service provision in Brazil, identified from the texts of the positive law, so as to conclude if they are compatible with the legal rulings that provide the taxation, through the ISS, of the service provision provided abroad, as well as the service provision that has been started abroad and finished in Brazil, as provided for by Complementary Law (LC) No. 116/03. The positive law is the object of our analysis, which is considered as the set of legal rulings in force in the country. From categories of the General Theory of Law, we describe the legal ruling, its logic structure and also the process to be developed by the interpreter for its construction. It is required a brief incursion in the Semiotics or Theory of Signs, since the law, as a cultural object, is manifested in language. We try to show the relevance of the language for the creation of the legal reality. The constitution of the tax legal fact and of the relationship fact, as well as the theory of evidences, are examples of approached themes in which the language plays a central role. We also investigate the Brazilian tax constitutional subsystem: its features, the competence standard related to the tax on services and the principles that serve as base for the taxation of the service provision. Therefrom, we conclude that the Brazilian Federal Constitution establishes the guidelines of the matrix rule of ISS tax accrual, the underconstitutional legislator being responsible for complying with those guidelines, meeting the limits and boundaries imposed by the Constitution itself. In the legal scope, we investigated Complementary Law No.116/03 and the matrix rule of ISS tax accrual, so as to conclude, finally, that pursuant to the Brazilian Constitution the legal ruling that determines the taxation of the service provision carried out abroad, as set forth in the Complementary Law No.116/03, is unconstitutional. Only the ruling that provides for the taxation of service provision that has been started in the Country is in accordance with the Constitution

ASSUNTO(S)

iss direito tributario iss iss iss importação de serviços importação de serviços prestação de serviços no exterior impostos direito tributario imposto sobre serviço prestação de serviços no exterior prestação de serviços service provision provided abroad service provision provided abroad

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