Conflito do beneficiamento no ISSQN

Abstract

The article aims to provide an analytical synthesis of improvement in conflict ISSQN (tax on services of any kind) with the State taxes GST (tax movement of goods and services) and IPI (tax over Industrialized Products). Beneficiation services relate to its triggering event taxes and VAT or IPI, in the event of impact, showing the conflicting controversy concerning the question of incidence of processing. This is a bibliographical research, based on the best legal jurisprudence and literature. The complementary law 116/2003 came to mitigate the discussions about this conflict of competence, revealing the circumstances in which the provision of services will focus, also the GST on top of the materials applied. In this sense, among the provisions brought by the new regulation was greater complexity to the issue of conflict of incidence between the IPC and the ISSQN, which is changing the wording of old 72, item from the list of services annexed to Decree Law No. 406/68, in the Newsroom of The Complementary Law n.. 56/87), now the list annexed to 14.05 the Complementary Law 116/03.