Open AccessO ISSQN e as operações de Leasing
Author(s) -
Camilla Maithe de Ungaro Silva,
Aline Teixeira Tomazela
Publication year - 2009
Publication title -
revista do direito público
Language(s) - English
Resource type - Journals
ISSN - 1980-511X
DOI - 10.5433/1980-511x.2009v4n1p185
Subject(s) - lease , jurisdiction , work (physics) , service (business) , opera , business , political science , law and economics , sociology , law , engineering , marketing , art , art history , mechanical engineering
O presente artigo analisa a questão da incidência do ISSQN sobre as operações de arrendamento mercantil, a qual está prevista na Lei Complementar nº 116/2003, e trabalha o conceito de serviço em confronto à natureza do leasing. O trabalho também tem o propósito de expor a problemática acerca do conflito de competência entre Municípios nos referidos casos.This article examines the question of the impact of ISSQN on leasing operations,which is provided in Complementary Law No. 116/2003, and works the concept of service in comparison to the nature of the lease. The work also aims to expose the issue about the conflict of jurisdiction between municipalities in such instances