Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-14T14:48:02Z No. of bitstreams: 1 GuilhermeVieiraGomesNetoDissertacao2016.pdf: 1587534 bytes, checksum: 69a0dc2f444df597a44cb99b0ccab01c (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-14T14:48:07Z (GMT) No. of bitstreams: 1 GuilhermeVieiraGomesNetoDissertacao2016.pdf: 1587534 bytes, checksum: 69a0dc2f444df597a44cb99b0ccab01c (MD5) / Made available in DSpace on 2017-08-14T14:48:07Z (GMT). No. of bitstreams: 1 GuilhermeVieiraGomesNetoDissertacao2016.pdf: 1587534 bytes, checksum: 69a0dc2f444df597a44cb99b0ccab01c (MD5) Previous issue date: 2016-12-14 / The incidence of the Municipal Tax on Services at registry activity is controversial in the courts. There are many debates about this subject, including a Direct Action of Unconstitutionality, which, however has not pacified the theme. Discussions about the basis calculation of tax, which the tax regime applies to notaries as well as about the transfer possibility to the registry services users are current themes. It adds, in the discussions mentioned, internal incompatibilities in Complementary Law n?? 116/03, conflicting devices and contradictory tax rules. Some point approached in our scientific study have already been pacified, nevertheless it were discussed because are relevant to matter. In our analysis we do some considerations and indicate incompatibilities with the goal to bring differents points of view about the incidence of the Municipal Tax on Services over all the public registry. / A incid??ncia do Imposto Sobre Servi??os de Qualquer Natureza na atividade cartor??ria ?? controvertida nos Tribunais. Diversos s??o os debates que envolvem a mat??ria, inclusive uma A????o Direta de Inconstitucionalidade, que, entretanto, n??o pacificou o tema. Discuss??es quanto ?? base de c??lculo do imposto, qual o regime de tributa????o aplic??vel aos tabeli??es e sobre a possibilidade de repasse do pagamento aos usu??rios dos servi??os cartor??rios s??o temas bastante atuais. Acrescenta-se, as discuss??es apontadas, incompatibilidades internas na Lei Complementar n?? 116/03, dispositivos legais conflitantes e normas tribut??rias contradit??rias. Alguns pontos enfrentados em nosso estudo j?? est??o pacificados, no entanto foram abordados devido a relev??ncia para a mat??ria. Em nossa an??lise nos permitimos fazer algumas pondera????es e apontar eventuais incompatibilidades, com o fito de trazer diferentes pontos de vista sobre a incid??ncia do imposto sobre servi??os de qualquer natureza sobre os servi??os de registros p??blicos, cartor??rios e notariais.