As controvérsias do local de incidência tributária do ISS, à luz da norma de regência.
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Date
2019-06-18
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Universidade Católica do Salvador
Abstract
The present study deals with the conflicts of competence between counties to withhold the tax incident on service of any nature, in the hypotheses in which the establishment of the provider and the effective provision of the service to the borrower take place in different municipalities. Such problematic matter the examination of the rule of regency contained in the Complementary Law n. 116/03, which regulates the tax, especially in regard to the spatial criterion contained in the consequence of the tax incidence hypothesis in question, in view of the constitutional aegis principles of Autonomy of Tax Entities and Legal Security, comparing the norm and the principles in regency, as well as the National Tax Code and the Federal Constitution of 1988, towards the inconsistencies in the jurisprudential understandings of our courts, regarding the superposition of legislative powers in the species, to the unravel of the controversy that permeates the discussion about the spatial criterion to the collection of the tax incident over services of any nature.
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Keywords
ISSQN, Prestação de serviço, Conflitos de Competência, Critério Espacial, Princípio da Territorialidade., Service of Any Nature Tax, Service Provision, Conflicts of Jursidiction, Spacial Criterion, Territoriality Principle