ISS: construindo um conceito constitucional de serviço

Abstract

The present assaydeals with the construction s process of the constitutional concept of service. The Federal Constitution of 1988 deals with tax matters extensively. In the field of tax powers, distributes the power to tax between the federative entities based on material situations, as service, income and property. It is necessary to deepen what is the meaning of service in order to understand the tax power granted to municipalities to institute the ISS. On the other hand, given competence is to tax services defined in the complementary law. Thus, it is important to understand the relationship between the taxpower of the municipalities and the role played by federal complementary law. The assay examines the functions attributed to complementary law and studies the existence of constitutional concepts, focusing on rigid system of division of powers. Based on the existence of constitutional concepts, advances to understand the construction process, presenting concepts and the proposed approach. Given this structure, deals with the constitutional concept of service, analyzing the jurisprudence of the Federal Supreme Court and meanings for service . Confronting the views, holds up the basic concept that is compatible, which is complemented by comparison with the constitutional system. Lastly, the paper presents the proposed constitutional concept of service and analyses specific situations.