O aspecto material da hipótese de incidência do ISS e os desafios da economia digitalizada

Abstract

This work aims to analyze the scope of the constitutional rule attributable to tax jurisdiction to the Municipalities for the institution of the Tax on Services of Any Nature (ISS) in the face of the economy digitalization process. To this end, a study of the ISS's historical roots is undertaken, as well as of discussions in the doctrine and jurisprudence of the Supreme Federal Court regarding the constitutional archetype of its incidence hypothesis. Based on such contributions, a definition of services is suggested based on a methodologically plural and interdisciplinary process, consistent with the national legal system and the jurisprudence of the Supreme Federal Court. Based on this definition, the debate on the incidence of ISS in typical businesses of the digitalized economy is faced. It is concluded that the constitutional rule of jurisdiction of ISS covers any economic relationship, not consisting in the mere transfer of the direct possession of a good, through which the supplier acts for the benefit of the consumer, replacing it and attributing a utility and that this definition covers most of the activities in which digitization predominates.