How Broad is the Material Criterion of the Taxable Event of the IBS?

Abstract

This article aims to demonstrate that the material criteria of the IBS Taxable Event are not broad and unrestricted, as they are guided by the minimal meanings of constitutional texts, the interactionist interpretation that constitutional unity presupposes, and linguistic aspects that are expressed, implicit, presupposed, and implied. To achieve this objective, the first part demonstrates that textual expressions have minimal meaning, that the appropriate interpretation of new statements is interactionist, and that linguistic meanings are embedded in literal expressions. The analysis led to the conclusion that the attempt to broaden the bases on which the IBS will be levied actually restricted it. It can be asserted that the material criterion of the IBS Taxable Event is to conduct operations with goods, rights, or provide operations with services through onerous legal transactions within the context of a business operation, performed habitually by legal or natural persons, provided they do not affect the specific tax events of other taxes, nor is there an overlap of taxation, with the aim, after business stages, directed towards consumption.