The supplementary law on tax matters and tax services of any kind

Abstract

Brazil is a federation of federal entities holders of administrative, financial and policy pursuant to Art. 18 of the CF. This form of political and administrative organization enables a regulatory framework with national, federal, state and local regulations. National rules are to be conveyed by means of a supplementary law. No hierarchy between national and other rules. Thus, legislators from federal, state and municipal regulations are tied to national standards. The Brazilian legal system tax matters reserved to national standards (also referred to general rules on tax matters), are planned, especially in Art. 146da CF. From these considerations this research is dedicated to ascertain the scope of the national tax rules that deal with the Tax on Services of Any Nature (ISSQN) a municipal responsibility. Through these approaches, face will be controversial legal questions about the materiality and the place of supply of services taxed by the ISSQN. Such discussions are exposed when the applicability of the methodology of the tax incidence of rule-matrix for the construction of the tax legal norm of ISSQN in view of the Federal Constitution, Complementary Law No. 116/2003 and the Municipal Act.