Analisar a tributação incidente na disponibilização de veículos autônomos para locomoção intermunicipal de pessoas: limites entre o serviço de transporte e a locação

Abstract

The objective of this study is to analyze an activity of intercity locomotion of people by autonomous vehicles and to verify if this activity fits as a transport servicee or as a location. For this, it was examined the operation of autonomous vehicles, the technologies involved in automobiles, their differentiation from traditional vehicles and the implications of these technologies in the legal field. In addition, it was investigated the historical evolution of the service tax, the concept of service and the overcoming jurisprudential of service as an obligation to do for the service as utility. It was also investigated the taxation of complementary law 116/03 and their repercussions, the municipal taxation on the rental of movable property and the effectiveness of the binding summary 31. It was used the inductive method, requiring extensive doctrinal, documentary and jurisprudential research. In view of this, it was presented a critical of the concept of service as utility, currently useful by the Federal Supreme Court. It was concluded that the provision of autonomous vehicles for intercity locomotion of people consists of leasing movable assets, an activity that is not taxable by the Service Tax due to the binding precedent 31, which remains effective.