ISTC – Imposto sobre serviço de transporte e de comunicação

Andreza Beggiato Porto; Larissa Eleutério Silvério; Rebeca Marchezoni Alho da Silva

doi:10.5433/1980-511X.2008v3n2p142

ISTC - Tax on transport and communication service

Authors

Andreza Beggiato Porto State University of Londrina
Larissa Eleutério Silvério State University of Londrina
Rebeca Marchezoni Alho da Silva State University of Londrina

DOI:

https://doi.org/10.5433/1980-511X.2008v3n2p142

Keywords:

Imposto, Serviço de comunicação, Comunicação, Internet, Provedores de internet.

Abstract

The communication service tax is provided in the Federal Constitution, article 155, II. The substantive test of this tax is the provision to third by economic consideration, communication services. The time criterion is given only to the effective realization of services, ie, the occurrence of communicative relationship. The place where it was actually provided the communication service determines the spatial criterion. The active subject of this tax will be the States and the Federal District, and the liability will be the person (legal or natural) that provides costly communication services. What is currently being discussed in the globalized and computerized world, it is the ICMS tax reporting of Internet providers and pay- TVs. In view of the great economic potential of the Internet such a question deserves special attention of legislators and law enforcers.

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Author Biographies

Andreza Beggiato Porto, State University of Londrina

Graduate in Law from the State University of Londrina

Larissa Eleutério Silvério, State University of Londrina

Graduate in Law from the State University of Londrina

Rebeca Marchezoni Alho da Silva, State University of Londrina

Graduate in Law from the State University of Londrina

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Published

2008-12-15

How to Cite

Porto, A. B., Silvério, L. E., & Alho da Silva, R. M. (2008). ISTC - Tax on transport and communication service. Revista Do Direito Público, 3(2), 142–156. https://doi.org/10.5433/1980-511X.2008v3n2p142

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Issue

Vol. 3 No. 2 (2008)

Section

Artigos

License

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