Detalhes bibliográficos
| Ano de defesa: |
2021 |
| Autor(a) principal: |
Souza, Filipe Costa
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| Orientador(a): |
Becho, Renato Lopes
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
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| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
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| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/23991
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Resumo: |
The object of study of this work is the interpretation of the constitutional concept of the term "services", foreseen in item III of article 156 of the Federal Constitution of 1988, which grants tax powers to the Municipalities to institute tax on the provision of services of any nature. In order to know the limits of this standard of competence, the rigidity of the constitutional tax system, the privateness of tax powers, as well as the relevance of the terms and expressions used by the constitutional text in the demarcation of the materialities of the taxes conferred on political persons, are studied emphasis on its concept nature, not type. In this context, we begin to study the hermeneutic activities of constitutional concepts and the method proposed by Karl Larenz to subsequently analyze the interpretations of the concept of the sign “services” for the purpose of ISS, both by national doctrine - in particular the theses of the legal concept of services and the incorporation of the concept of economic services - as per the jurisprudence of the Supreme Federal Court. Based on Karl Larenz's methodology and elementary notions on the material aspect of the ISS standard incidence standard, the interpretation of the term “services” is proposed, whose meaning corroborates the doctrine of incorporating the concept of services from civil law |
