A incidência do imposto sobre serviços em prestação de serviço médico de implante

Abstract

This paper analyses the contours of the Brazilian Services Tax (BST) incidence in the pro-vision of medical implants. Initially, it is necessary to understand which professional is able to provide the service and what materials are used. From these concepts it is analyzed the BST incidence, from the tax competence distribution in Brazilian Constitution to the matrix-rule. There is a series of important elements to taxation, amongst them the materiality inside the constitutional contour, the moment of realization of the tax fact realization, the place of incidence, the passive and active subjects, as well as the quantification of the due value. In this last item, there is a complexity of including, or not, the price of the implantable good in the tax calculation basis. There are services that do not adopt the service price as calculation basis, as the one provided personally by the taxpayer and the one provided by the professional society that meet certain requirements. With these info it is possible to crosscheck them, generating a conclusive panorama about the limits of the Brazilian Services Tax incidence in medical implant services