Da inconstitucionalidade da cobrança de ISS sobre os contratos de franquia empresarial

Abstract

Defends the unconstitutionality of the incidence of Service Occupation Tax on the activity of franchising. Indicates the characteristics of the distribution of abilities taxes in the Federal Constitution. Discourses concerning the function of the Complementary Law in substance. It describes the concept and the types of gauging of the incidence norm tax. Analyzes and delimits the materiality of the incidence norm tax of the Service occupation tax. Appraises and analyzes the enterprise franchise agreement. Tells the complex character of the enterprise franchise agreement. Detaches the reasons for the declaration of unconstitutionality of the taxation in type. Finishes presenting the current Judiciary accounts situation on the subject.