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ISS

ISS

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Published by anon-639877

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Published by: anon-639877 on Oct 09, 2007
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06/12/2013

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1
Nova Lei do ISS – Lei Complementar nº 116/03
 
2
Características básicas do imposto;construções jurisprudenciais e “objetivos”da Nova Lei
“definição econômica” vs. “tipo legal” vs.“adimplemento de obrigação de fazer” - novatabela;
“territorialidade estrita” vs. critério decompetência geral e exceções;
distinção de fatos geradores de outrosimpostos (“zonas cinzentas”); e
tributação em cascata: exceções.
 
3
1. Parte Geral
Fato Gerador do ISS
Base de Cálculo
Alíquota
Sujeito Passivo
Sujeito Ativo

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