ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list
DOI:
https://doi.org/10.5433/1980-511X.2008v3n1p144Keywords:
Regra Matriz de Incidência Tributária, ISS, Serviço, Lei Complementar, Lista de Serviços, Aluguel, Cessão de Direitos.Abstract
Complementary Law 116/03 has apparently fulfill the commandment brought by the Constitution to regulate the ISS. However, it appears that this legislation is very problematic This work has the scope to analyze the function of this Supplementary Law, since it disregards the Constitution, especially in its List of Services attached that defines the services that may be taxed by the ISS, affronting, so the municipal jurisdiction to impose such tax and its prerogatives as a member of the Federation. In addition, the list also contains cases of incidence of ISS not effectively would configure services, and analyzed in this work, the rent of cases of assets and assignment of rights.Downloads
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