ISS: a função da lei complementar 116/03 e a locação de bens e cessão de direitos trazidos pela lista anexa

Andréa Scheffer de Oliveira Monteiro; Isabella Castilho Quintanilha; Pedro Gabriel Hayashi Almeida Machado

doi:10.5433/1980-511X.2008v3n1p144

ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list

Authors

Andréa Scheffer de Oliveira Monteiro State University of Londrina
Isabella Castilho Quintanilha State University of Londrina
Pedro Gabriel Hayashi Almeida Machado State University of Londrina

DOI:

https://doi.org/10.5433/1980-511X.2008v3n1p144

Keywords:

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.

Author Biographies

Andréa Scheffer de Oliveira Monteiro, State University of Londrina

Student of 5th year of law studies at the State University of Londrina

Isabella Castilho Quintanilha, State University of Londrina

Student of 5th year of law studies at the State University of Londrina

Pedro Gabriel Hayashi Almeida Machado, State University of Londrina

Student of 5th year of law studies at the State University of Londrina

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Published

2008-07-15

How to Cite

Monteiro, A. S. de O., Quintanilha, I. C., & Machado, P. G. H. A. (2008). ISS: the function of the supplementary law 116/03 and the lease of property and assignment of rights brought by the attached list. Revista Do Direito Público, 3(1), 144–157. https://doi.org/10.5433/1980-511X.2008v3n1p144

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Issue

Vol. 3 No. 1 (2008)

Section

Artigos

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