Conceito de prestação de serviços de comunicação do ICMS e o processo comunicacional

Abstract

Communication is a word which presents lots of meanings. However, the choice of one or another meaning is not a mere arbitrary action once it meets with its limits when it is contextualized, i.e. when it is analysed in the discourse which it belongs to. This term paper aims to develop a concept of communication in the Brazilian Federal Constitution of 1988, specifically at the communication inserted in its article 155, II which granted States and Federal District competence to institute the tax on communication services and delineate the characters of the norm so that the facts may be adapted to it. The investigative method is grounded in Semiology a science that studies signs , and puts emphasis on Semantics, that is one of its dimensions, as far as Law is expressed by language. In order to semantically deepen the word some meanings adopted by the lexicologists, philosophers, linguists and also engineers, as well as the specialised doctrine and jurisprudence will be used. All in all, based on one of the elements of the communication process connected with other data collected through other senses of the word, we will develop our constitutional concept of the term ICMS communication