A construção do conceito constitucional de prestação de serviço: influência dos princípios e as limitações impostas pela rígida repartição de competências

Abstract

This paperwork pursuit to demonstrate that the rigid allocation of tax powers claimed by the Federal Constitution is essential to define all the criteria demanded by the event of levy, specially its materiality core. In relation to the provision of services, this study sought to demonstrate how such this concept was formed before the doctrine and intends to evidence it´s constitutional and legislative development, demonstrating that the concept assumed by the legislator of 1988 involve necessarily an to do obligation, both for the definition of the material and special discretion. However, it was shown that the more modern post-positivist doctrine strives for concepts that are not closed in time, but that should evolve according to the changing and gain complexity of social relations. Thus, we sought to point the theories that investigate the update criteria and extract its contents hermeneutic, as well as highlighted the functions of the complementary law in defining their contours, passing by the analysis of reflex issues such as taxation of list services and the possibility that activities contained in the list of services that never adequate to the concept of service are expunged from it, as well as analysis of the issues of abuse of form and simulation as forms of nefarious activities to cross-dress the conclusion of incidence. To conclude, this dissertation demonstrates that the Supreme Court settled for the assumption of a more evolved concept for the rendering of services but, at the same time that withdrew of the system the old understanding, did not constructed another defined one, inflicting changes to its core and not just to peripheral questions, over what this study casts a critical eye