Tax Incidence Over Services
Mostrando 1-2 de 2 artigos, teses e dissertações.
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1. O ICMS incidente sobre os serviços de comunicação
The work objective will be to outline the constitutional profile of the tax in the sphere of the States and of the Federal District incident over the provision of communication services. More than simply sketching the incidence matrix rule, the work dares to try to find the constitutional fundament that restricts taxation only and just to services with consi
Publicado em: 2008
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2. The Cof the hypothesis of tax incidence over services / O critério material da hipótese de incidência do imposto sobre serviços
The present paper aims to construct the sense and the reach of the material criterion of the hypothesis of tax incidence over services, established by the constitutional competence norm, comparing the concept of services rendered and the infra-constitutional legislation. We must emphasize that the material criterion of the tax incidence of hypothesis over se
Publicado em: 2005