Substituição tributária e o ISS-Imposto Sobre Serviços

Abstract

The origin of the tributes, in the history of the humanity, is related with the appearance of the State. This institution was created by means of the separation enters the governing of the governed ones. Part of the wealth produced for the population was transferred to a sovereign or public agent and this if it gave through the taxation. The first governing pressured, in the execution of collection, binding to the power politician, or same justifying with the protection of the sovereign to the subjects in case of conflicts with other peoples. The history of Brazil is born accurately of the desproporção between the tribute and the benefit. The System National Tributary is recent and appeared with the Constitutional Emendation n.º 18, of 1º of December of 1965, where in the article 1º, was delimited and dividing itself in: taxes, taxes and special asessments, cementing itself a national system only e. The fiscal direction, is known as tax, that if understands the contribution due for all citizen established or resident in a State, or that of it it takes off advantages pecuniary, for the formation of the public revenue, destined to supply the public incubencies of the same State. Of the substitution tax, the phenomenon consists of the formation of legal relationship tax between the Treasury department and person that is not titular of the taxed situation. The substitution tax was inserted in our order for intermediary of Law 5,172 of 25.10.66, the Internal revenue code, in article 58, § 2°, interpolated propositions I, II and III, where the creation through law was admitted the responsible ones. Decree 406/68 was recepcionado by the Federal Constitution of 1988 in the condition of Complementary Law of the Service occupation tax of Any Nature, having received two important alterations introduced for Decree 834 from and Complementary the 08/09/1969 Law n° 56 from 15/12/1987. The Cities legislate on the ISS, each one inside of the respective territory, observed the constant norms of the hierarquicamente superior legislation. The ISS is found structuralized of the three essential elements of the obligation tax inside: the generating fact, that are the rendering of services, the taxable income that is the price of the services and the contributor who the service lender. E finally the City of Cortaleza consolidated the referring legal disposals to the ISS, aiming at to adjust the legislation of the Service occupation tax of Any Nature - ISSQN to the Federal Complementary Law n.º 116, of 31/07/2003, the city of Cortaleza edited the Complementary Law n.º 14, of 26/12/2003, published in Official gazette of the City of the same day and its posterior alterations.