THE IMPOSSIBILITY OF ISS TAX INCIDENCE ON ENVIRONMENTAL SANITATION CIVIL CONSTRUCTION SERVICES

Abstract

This article was developed with the purpose of demonstrating the impossibility of ISS incidence on services and civil construction works developed by le-gal entities under private law that are focused on environmental sanitation. The recited interpretation will be built from the constitutional profile of the ISS, as well as by adopting the logical model of the tax incidence matrix rule, which, in turn, will serve as a foundation for the justification of said impediment, which should shape the conduits that are to be practiced by the municipal treasuries, given the deliberate non-inclusion of these manifestations of wealth in the list of services annexed to Complementary Law no. 166/2003, on the occasion of a presidential veto, which, in accordance with the primary public interest and aiming to reach the ideal of the universalization of environmental sanitation services, sought not to burden the recited activities with the incidence of ISS.