Post by account_disabled on Jan 25, 2024 9:56:14 GMT
When the legal cause can be attested, as this is the place where technicians and radiologists operate the equipment, interpret the images and prepare the technical report for the radiology and imaging diagnostic service. However, if the triggering event occurs in another territory, the simple “collection” of material is not enough to authorize the incidence of ISS. This same methodology extends to other subjects. In the Superior Court of Justice, it was established that the ISS is due at the providing establishment, where the services are provided. In the case of a leasing operating company , it established the understanding that it has its business management at the location of its headquarters [4] , a qualification thus recognized in light of the examination of the legal and factual regime of the leasing operation.
Despite our understanding thatBuy Phone Number List there are cases in which taxation in the municipality of management of leasing assets would be justified , the legal thesis of the repetitive appeal affirms a “new right”. The Federal Supreme Court, in turn, in the judgment of RE 651.703/PR, consolidated the thesis that “operators of private health care plans (health plan and health insurance) provide services subject to Service Tax of Any Nature – ISSQN, provided for in art. 156, III, of CRFB/88”. Apparently, the STF did not take care of the jurisdiction of the place where the service was provided or the establishment. It was limited to clarifying that the activity of health plan operators would remain subject to the ISS, as it is an “obligation to do”.
It is true that Complementary Law 116/2003, in its 3rd article, affirms what was already found in article 12, of Decree-Law 406/1968, by defining the competent municipality according to the location where the provider maintains its headquarters or establishment . provider , within the limits of items I to XXII, of article 3, of the complementary law. When assuming this criterion, the municipality competent to tax health plan services will always be the one where the provider establishment is present. For all these reasons, for the objective determination of tax obligations, the ISS can only be required when the providing establishment is located in the territory of the municipality in which the substance requirements of article 114 of the CTN and article 4 of LC 116/ 2003, as a fundamental right to legal certainty.
Despite our understanding thatBuy Phone Number List there are cases in which taxation in the municipality of management of leasing assets would be justified , the legal thesis of the repetitive appeal affirms a “new right”. The Federal Supreme Court, in turn, in the judgment of RE 651.703/PR, consolidated the thesis that “operators of private health care plans (health plan and health insurance) provide services subject to Service Tax of Any Nature – ISSQN, provided for in art. 156, III, of CRFB/88”. Apparently, the STF did not take care of the jurisdiction of the place where the service was provided or the establishment. It was limited to clarifying that the activity of health plan operators would remain subject to the ISS, as it is an “obligation to do”.
It is true that Complementary Law 116/2003, in its 3rd article, affirms what was already found in article 12, of Decree-Law 406/1968, by defining the competent municipality according to the location where the provider maintains its headquarters or establishment . provider , within the limits of items I to XXII, of article 3, of the complementary law. When assuming this criterion, the municipality competent to tax health plan services will always be the one where the provider establishment is present. For all these reasons, for the objective determination of tax obligations, the ISS can only be required when the providing establishment is located in the territory of the municipality in which the substance requirements of article 114 of the CTN and article 4 of LC 116/ 2003, as a fundamental right to legal certainty.