Post by account_disabled on Jan 25, 2024 3:56:03 GMT -6
Where the “providing establishment” is located, whether it is head office or branch, temporary or permanent, formally constituted or not. However, form is not enough. The important thing is that the “providing establishment” constitutes an “economic or professional unit”, in which the service taxable by the municipality is completed. That rule in article 3 of LC 116/2003 gives prevalence to the exercise of the competence of the municipality where the service is provided, which will have powers to qualify the legal tax fact, as long as the fundamental assumption is met: proof of connection with the “ establishment". Without this being proven, the jurisdiction will lie with the municipality of the “branch” or “headquarters” to which they are linked.
Thus, when a given service is provided , by an Buy Phone Number List economic or professional unit that characterizes the providing establishment , even if this unit is temporary and not formally constituted, we will have a “providing establishment” with the power of attraction to authorize municipal tax jurisdiction, for the joint interpretation of article 114 of the CTN and articles 3 and 4 of LC 116/2003. In short, the attractive power of the municipality providing the service is only improved with proof of the existence of an “establishment” (i) and the effective provision of the service in its territory (ii). The existence of the “establishment” is not enough, but it is also not necessary for it to have a predefined legal form.
In other words, the ISS must be applied whenever the taxed service (the tax legal event) is actually carried out, based on the necessary and sufficient conditions for its occurrence (article 114 of the CTN), determined by the legal cause of the services , and the presence of a “providing establishment” is proven (legal criterion for connection with municipal jurisdiction), even if it is not formally constituted, it is enough that it is configured as an economic or professional unit in which the provider performs services, on a permanent basis or temporary. The effective provision of services is achieved with the achievement of the intangible product (service) which is the purpose of the contract.
Thus, when a given service is provided , by an Buy Phone Number List economic or professional unit that characterizes the providing establishment , even if this unit is temporary and not formally constituted, we will have a “providing establishment” with the power of attraction to authorize municipal tax jurisdiction, for the joint interpretation of article 114 of the CTN and articles 3 and 4 of LC 116/2003. In short, the attractive power of the municipality providing the service is only improved with proof of the existence of an “establishment” (i) and the effective provision of the service in its territory (ii). The existence of the “establishment” is not enough, but it is also not necessary for it to have a predefined legal form.
In other words, the ISS must be applied whenever the taxed service (the tax legal event) is actually carried out, based on the necessary and sufficient conditions for its occurrence (article 114 of the CTN), determined by the legal cause of the services , and the presence of a “providing establishment” is proven (legal criterion for connection with municipal jurisdiction), even if it is not formally constituted, it is enough that it is configured as an economic or professional unit in which the provider performs services, on a permanent basis or temporary. The effective provision of services is achieved with the achievement of the intangible product (service) which is the purpose of the contract.