A incidência do ISSQN nas plataformas de petróleo e gás no mar brasileiro
The tax on services of any nature - ISSQN is a municipal tax, which has as a generator the provision of services. At the oil and natural gas platforms in the Brazilian Sea, there is a daily occurrence of services, which subsume the normative command, making the ISSQN. This normative command is th...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR other |
| Publicado em: |
Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/51643 |
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| Resumo: | The tax on services of any nature - ISSQN is a municipal tax, which has as a
generator the provision of services. At the oil and natural gas platforms in the
Brazilian Sea, there is a daily occurrence of services, which subsume the normative
command, making the ISSQN. This normative command is the complementary law nº
116/2003, a federal law of national application, where each Municipality of the
federation must respect it, and also to create its respective law, in accordance with
the national law abovementioned. The objective of this work is to investigate the legal
criteria that define the municipal competent entity to collect the ISSQN regarding the
services provided in the oil and gas platforms, taking into account the current
legislation, and the requirements of taxation emanated by the doctrine, that is, the socalled incidence matrix rule with its criteria (especially the spatial criterion). The
dictates of the Constitution of the Federative Republic of Brazil of 1988 (articles 150,
156, and others) were also observed; of the National Tax Code - CTN (Law 5,172 /
1966); of Decree Law 406/1968; besides the jurisprudential understanding on the
subject. The research methodology of this work was based on the deductive method,
in descriptive research of the document type. Based on a bibliographical research
based on legislation, doctrine (PAULSEN, 2017, CARVALHO, 2017, MACHADO
SEGUNDO, 2017), among others, and jurisprudence on the subject, the study
investigated the service rendering in the oil industry. Once the investigation has been
carried out, it is concluded that the competence to tax the services developed in the
oil and gas platforms in the Brazilian sea is of the Municipality where the service
provider is established, under the dictates of the legislation in force. |
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