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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.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2225 |
| Date | 14 December 2016 |
| Creators | Gomes Neto, Guilherme Vieira |
| Contributors | Correia Neto, Celso de Barros |
| Publisher | Universidade Cat??lica de Bras??lia, Programa Strictu Sensu em Direito, UCB, Brasil, Escola de Humanidade e Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UCB, instname:Universidade Católica de Brasília, instacron:UCB |
| Rights | info:eu-repo/semantics/openAccess |
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