O ICMS incidente sobre os serviços de comunicação

Abstract

The work objective will be to outline the constitutional profile of the tax in the sphere of the States and of the Federal District incident over the provision of communication services. More than simply sketching the incidence matrix rule, the work dares to try to find the constitutional fundament that restricts taxation only and just to services with consideration provided by a third party, in order to place two certain and determined subjects in an interactive communicational relationship. In objective lines, the legal system and the tax law subsystem will be considered, with their principle premises and specific characteristics. The ICMS constitutional path will be explored, outstanding the communication service from those other also subject to state taxation - over intercity or interstate transportation of persons and things, or to municipal taxation (ISSQN). Having defined the concepts and contextualized the topic, we will study the new technologies widespread in the communication process of modern society individuals. Voip (Voice over internet protocol - Internet protocol) and interactive closed TV. We will demonstrate, with constitutional support, that not only the telecommunication operating companies (Telefônica, Telemar, Telemig and other "Teles") realize the hypothesis of ICMS-communication incidence, but also any and all legal entities or individuals that, with consideration, intermediate communicative relations, through own or third-party physical means, between two or more subjects, certain and determined