The Spatial Criterion of the Matrix Rule of ISSQN

an Analysis of Taxation Incidence in Light of the Doctrine of the Logical-Semantic Constructivism of Paulo de Barros Carvalho

Abstract

This paper aims to analyze the spatial criterion of the hypothesis of the Tax on Services of Any Nature – ISSQN, seeking to understand it from the point of view of the doctrine of Paulo de Barros Carvalho. It is intended to verify the parameters of the spatial criterion of the hypothesis of incidence of the tax norm, identifying, from the juridical fact initially chosen, the material, temporal and spatial criteria of the ISS, with emphasis on the latter. Then will be to analyze this tax under the principle of territoriality and the territorial validity of the norm to deal with the problem of the possible unconstitutionality in the collection of ISS by the Municipality where the company that generates the tax is located when the service was carried out in a diverse municipality, bringing jurisprudential positions relevant to the case.