The Municipal Tax Competition and the Legal Deductions on Service Tax Base
an Analyses by the Light of ADPFs 189 and 190
DOI:
https://doi.org/10.46801/2595-6280.52.1.2022.1263Keywords:
tax competition, price of services, deductionsAbstract
In this article, it will be analyzed the scope of application of the measures to combat municipal tax competition addressed in articles 88 of the ADCT and 8th-A of Complementary Law no. 116/2003, with amendments introduced by Complementary Law no. 157/2016, especially regarding the possibility of an ordinary municipal law providing the possibility of deducting amounts from the ISS tax base. The analysis will be made in the light of the decision published in the judgment of ADPFs 189 and 190, in which the Supreme Federal Court ruled that laws of the Municipalities of Barueri and Poá, which foresaw the exclusion of values of the price of services taxed, were unconstitutional for dealing with the competence of the complementary law and to promote the municipal tax competition.
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Copyright (c) 2022 Arthur Leite da Cruz Pitman
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