Post by firoj8240 on Jan 10, 2024 23:56:58 GMT -5
Only the values of civil construction materials that, as they are produced by the provider outside the place where the service is provided, are subject to the collection of ICMS (Tax on Circulation of Goods and Services (ICMS). reproduction ISS calculation base only does not contain materials that were not produced at the construction site, and on which ICMS was levied This is the conclusion to be drawn from a Federal Supreme Court judgment that may have reached an end after more than a decade. On Saturday (3/12), the court rejected motions for clarification for the second time, in an extraordinary appeal on the issue. At the Supreme Court, the discussion dealt with the constitutionality of article 9, paragrap the standard that establishes the calculation basis for the provision of certain services, including civil construction (items 19 and 20 of the list attached to the law.
The STF's jurisprudence already treated this section of the law as approved by the Federal Constitution of 1988 — therefore, constitutional. The trial that ended on Saturday with the rejection of the motion for clarification maintained this conclusion. Therefore, the rule for defining the ISS calculation basis is: the price of the service deducted from the installments corresponding to the value of the materials provided by the service provider. Items 19 and 20 of the attached list, which list civil construction services, bring a fundamental caveat: they exclude from the ISS base the supply of goods Betting Number Data produced by the service provider outside the place where the work is carried out, which are subject to ICM ( previous name of ICMS). The scope of the term "goods produced by the service provider outside the place of provision of the services" remained to be decided. This mission, which has no connection with the Constitution, was the responsibility of the Superior Court of Justice.
What can be deducted? There are two possible interpretations. One of them is more favorable to the taxpayer: the ISS does not reach the value relating to any merchandise, whether produced at the place where the service was provided (as determined by article 9, paragraph 2, paragraph or outside it (due to the exception of the list item). The other is more restrictive: the ISS deduction only applies to goods produced by the provider outside the place of provision of services that were subject to the old ICM (current ICMS). This was the position adopted by the STJ in several precedents, including the case judged by the STF. According to the Supreme Court, this interpretation does not violate the Constitution. This was what the Plenary decided in June 2020, as published by the electronic magazine Consultor Jurídica , an understanding now confirmed with the rejection of the embargoes for declaration.
The STF's jurisprudence already treated this section of the law as approved by the Federal Constitution of 1988 — therefore, constitutional. The trial that ended on Saturday with the rejection of the motion for clarification maintained this conclusion. Therefore, the rule for defining the ISS calculation basis is: the price of the service deducted from the installments corresponding to the value of the materials provided by the service provider. Items 19 and 20 of the attached list, which list civil construction services, bring a fundamental caveat: they exclude from the ISS base the supply of goods Betting Number Data produced by the service provider outside the place where the work is carried out, which are subject to ICM ( previous name of ICMS). The scope of the term "goods produced by the service provider outside the place of provision of the services" remained to be decided. This mission, which has no connection with the Constitution, was the responsibility of the Superior Court of Justice.
What can be deducted? There are two possible interpretations. One of them is more favorable to the taxpayer: the ISS does not reach the value relating to any merchandise, whether produced at the place where the service was provided (as determined by article 9, paragraph 2, paragraph or outside it (due to the exception of the list item). The other is more restrictive: the ISS deduction only applies to goods produced by the provider outside the place of provision of services that were subject to the old ICM (current ICMS). This was the position adopted by the STJ in several precedents, including the case judged by the STF. According to the Supreme Court, this interpretation does not violate the Constitution. This was what the Plenary decided in June 2020, as published by the electronic magazine Consultor Jurídica , an understanding now confirmed with the rejection of the embargoes for declaration.