Post by account_disabled on Jan 25, 2024 5:42:45 GMT
Recently, on April 1st, on a cold autumn Saturday, we were reached by the sad news of the passing of someone very special and dear to everyone who works in the tax area, Professor Aires Fernandino Barreto. An irreverence of destiny, since the lack of it would be a harsh truth that we would have to live with. The importance of Professor Aires will always be remembered, immortalized in everyone's memory with his legendary lectures, classes or conferences, for his incomparable teaching, his eloquence as a supreme speaker, the elegance of respectful criticism and the clarity of his arguments. And, regarding his production, no one has advanced further in academic research on municipal taxation and the theory of the tax calculation basis than him.
He was and will always be the greatest jurist on the Buy Phone Number List taxation of services in our country. We will deal here with an ever-recurring theme, namely, determining the place where the service is provided for the purposes of levying Services Tax (ISS), through the legal method of qualifying the means-service and the end-service, as a simple tribute to Professor Aires Barreto, from the height of our friendship and the longing he experiences. In the ISS, as in any other tax, legality and typicality predominate as limitations to the power to tax, but also as protection of competences against possible conflicts, such as those that can occur between municipalities.
Therefore, tax jurisdiction requires discrimination between differentiated services, always by complementary law (heteronomous Union standard), to guarantee the certainty and predictability of incidences (i); and that these hypotheses are separated between municipalities according to criteria for determining the location of the service provision (ii.1) or the establishment of the service provider (ii.2), in order to avoid possible territorial conflicts and provide legal certainty to those under jurisdiction . To determine the regime for attributing active subjection to the ISS, the constitutional separation of competences, in article 156, III, of the CF, authorizes the treatment covered by articles 3 and 4, of Complementary Law 116/2003, regarding the definition of municipal territoriality authorized for taxation and, at the same time, the general criteria for resolving any conflict of jurisdiction that arises therefrom.
He was and will always be the greatest jurist on the Buy Phone Number List taxation of services in our country. We will deal here with an ever-recurring theme, namely, determining the place where the service is provided for the purposes of levying Services Tax (ISS), through the legal method of qualifying the means-service and the end-service, as a simple tribute to Professor Aires Barreto, from the height of our friendship and the longing he experiences. In the ISS, as in any other tax, legality and typicality predominate as limitations to the power to tax, but also as protection of competences against possible conflicts, such as those that can occur between municipalities.
Therefore, tax jurisdiction requires discrimination between differentiated services, always by complementary law (heteronomous Union standard), to guarantee the certainty and predictability of incidences (i); and that these hypotheses are separated between municipalities according to criteria for determining the location of the service provision (ii.1) or the establishment of the service provider (ii.2), in order to avoid possible territorial conflicts and provide legal certainty to those under jurisdiction . To determine the regime for attributing active subjection to the ISS, the constitutional separation of competences, in article 156, III, of the CF, authorizes the treatment covered by articles 3 and 4, of Complementary Law 116/2003, regarding the definition of municipal territoriality authorized for taxation and, at the same time, the general criteria for resolving any conflict of jurisdiction that arises therefrom.