ISSQN : regra de competência e conflitos tributários

Abstract

Busca a presente dissertação examinar a regra de competência do ISSQN e os principais conflitos de competência tributária que podem surgir entre o aludido imposto municipal e o IPI, o IOF e o ICMS - como também os conflitos existentes entre dois municípios que detenham a pretensão de tributar o mesmo serviço. Visando alcançar tal objetivo, examina a estrutura, função e hierarquia das normas de competência dos impostos, o modo de interpretação do texto constitucional, o método pelo qual devem ser construídas as regras de competência tributária e a autonomia dos municípios diante do federalismo brasileiro.

The current dissertation intends to examine the rule of competency of ISSQN (Services Tax) and the main conflicts over tax jurisdiction that may emerge between the said municipal tax and the IPI (Excise Tax), the IOF (Tax on Financial Operations), and the ICMS (Value-Added Tax on sales and services) – as well as the conflicts that may arise between two municipalities that detain the intention to tax the same service. To attain such goal, the research examines the structure, the function and the hierarchy of the rules of tax competency, the means of interpretation of the constitutional text, the method by which the rules of tax competency must be built and the autonomy of the municipalities in sight of brazilian federalism.