O conflito de competência entre o ICMS e o ISS:um estudo de casos na Era da Internet

Abstract

This dissertation deals with the conflict of competence between the ICMS and the ISS, based on the study of some specific hypotheses in which the controversy occurs. After a historical overview of the particularities of Brazilian fiscal federalism and the limits imposed on complementary legislation in the delineation of taxing powers, the essay continues the analysis of some selected cases. In this sense, considering the incidence hypothesis of provision of services, circulation of goods and provision of communication services, it is concluded that the concepts adopted by the Constitution, although in permanent construction, have areas of positive and negative certainty, which can be achieved not only by their literality, but also by their combination with complementary legislation. Based on these assumptions, the dissertations starts to analyse the software licence, the tracking and monitoring of vehicles and the dissemination of publicity, through different media or by Internet, in order to be able to delimit, in each case, which tax will levy. In this way, the jurisprudence of higher courts, local courts and the understanding of some administrative courts is extensively analyzed in conjunction with doctrine.