Post by account_disabled on Jan 25, 2024 3:56:08 GMT -6
Produce the effects that are normally specific to it are satisfied . It can be seen from this that the existence of branches and contracts such as forum elections in other municipalities, in themselves, are not sufficient elements to lead to a change in the active competence of the ISS. Therefore, those "support activities", or preparatory stages for the provision of services, are not subject to municipal tax. As Aires Barreto [2] always pointed out , sometimes the conflict of jurisdiction between two municipalities occurs due to the misunderstanding regarding the implementation of the impossibility, which demands a combined analysis of the material and temporal aspects of the ISS.
To objectively identify the providing Buy Phone Number List establishment, to which the service contract is linked, it is necessary to know the “cause” of the legal transaction and, thus, know where the business purpose was achieved. Preparatory acts, collection of data or information, inspection of equipment, collection or delivery of documents, among others, are not to be confused with the effective provision of services. To this end, the following elements assume a prominent position to characterize the presence of the establishment: maintenance of personnel, material, machines, instruments and equipment necessary to perform the services; existence of a managerial, organizational and administrative structure compatible with the activities carried out; registration with the city hall and social security bodies; information about this location as tax domicile, for the purpose of paying other taxes; disclosure of this address in forms, correspondence, bills, etc.
Whenever the service is provided by a branch located in another municipality, or “temporary permanent economic or professional unit”, the attraction of the establishment binds the competence of the municipality where the service is provided, with immediate exclusion of the competence of the municipality of headquarters, or vice versa. Thus, for the purposes of the hypothesis in item 4.02 of the list attached to LC 116/2003, it is necessary to verify whether there is an effective presence of services, in order to attribute the status of taxable subject to the establishment providing the tax. It follows that when the service is provided on site, in each laboratory establishment, the event generating the ISS is perfected there.
To objectively identify the providing Buy Phone Number List establishment, to which the service contract is linked, it is necessary to know the “cause” of the legal transaction and, thus, know where the business purpose was achieved. Preparatory acts, collection of data or information, inspection of equipment, collection or delivery of documents, among others, are not to be confused with the effective provision of services. To this end, the following elements assume a prominent position to characterize the presence of the establishment: maintenance of personnel, material, machines, instruments and equipment necessary to perform the services; existence of a managerial, organizational and administrative structure compatible with the activities carried out; registration with the city hall and social security bodies; information about this location as tax domicile, for the purpose of paying other taxes; disclosure of this address in forms, correspondence, bills, etc.
Whenever the service is provided by a branch located in another municipality, or “temporary permanent economic or professional unit”, the attraction of the establishment binds the competence of the municipality where the service is provided, with immediate exclusion of the competence of the municipality of headquarters, or vice versa. Thus, for the purposes of the hypothesis in item 4.02 of the list attached to LC 116/2003, it is necessary to verify whether there is an effective presence of services, in order to attribute the status of taxable subject to the establishment providing the tax. It follows that when the service is provided on site, in each laboratory establishment, the event generating the ISS is perfected there.