Post by account_disabled on Jan 25, 2024 10:55:40 GMT 1
Uniform methodology for resolving cases of conflict of jurisdiction, based on article 114 of the CTN and the provisions of articles 3 and 4 of Complementary Law 116/2003, let's look at a case recently decided in the Superior Court of Justice : the incidence of ISS on clinical analysis services , from item 4.02 of the list attached to Complementary Law 116/2003. To know: TAX. SPECIAL RESOURCE. ISS. CLINICAL LABORATORY. MATERIAL COLLECTION. MISCELLANEOUS UNITS. LOCATION OF THE PROVIDER ESTABLISHMENT. SPECIAL REMEDY KNOWN AND NOT PROVIDED. 1. Discussion regarding the definition of the active subject of the ISS when the collection of biological material takes place in a laboratory unit established in a municipality other than the one where the actual clinical analysis takes place. (…) 4. ISS applies to the provision of services of any nature carried out at a cost to third parties.
If the taxpayer collects material from the Buy Phone Number List client in a unit located in a certain municipality and carries out the clinical analysis in another, the ISS is due to the first municipality, in which the legal-tax relationship is established, and is levied on the entire price of the service paid, not there is talk of fractionation, without the technical impossibility of dividing or decomposing the impossible fact . 5. The shipment of biological material between units of the same taxpayer does not constitute a tax-generating event, without any legal-tax relationship with third parties or burden.
The hypothesis is similar, as far as applicable, to the statement of Summary 166/STJ, verbis: "The simple movement of merchandise from one establishment of the same taxpayer to another does not constitute an ICMS taxable event" [1] . The established position, however, requires new reflections. As a method, for the purposes of applying the ISS matrix rule, the taxpayer's business activity is important, that carried out for onerous purposes, when it has the character of a core activity, provided to a third party, in the form of services qualified in the list attached to the Law Complementary 116/2003. Note that in a single item, at least ten different types of diagnostic medicine services were identified: (1st) clinical analyses, (2nd) pathology, (3rd) medical electricity, (4th) radiotherapy, (5th) chemotherapy, (6th ) ultrasound, (7th) magnetic resonance, (8th) radiology, (9th) tomography and (10th) similar.
If the taxpayer collects material from the Buy Phone Number List client in a unit located in a certain municipality and carries out the clinical analysis in another, the ISS is due to the first municipality, in which the legal-tax relationship is established, and is levied on the entire price of the service paid, not there is talk of fractionation, without the technical impossibility of dividing or decomposing the impossible fact . 5. The shipment of biological material between units of the same taxpayer does not constitute a tax-generating event, without any legal-tax relationship with third parties or burden.
The hypothesis is similar, as far as applicable, to the statement of Summary 166/STJ, verbis: "The simple movement of merchandise from one establishment of the same taxpayer to another does not constitute an ICMS taxable event" [1] . The established position, however, requires new reflections. As a method, for the purposes of applying the ISS matrix rule, the taxpayer's business activity is important, that carried out for onerous purposes, when it has the character of a core activity, provided to a third party, in the form of services qualified in the list attached to the Law Complementary 116/2003. Note that in a single item, at least ten different types of diagnostic medicine services were identified: (1st) clinical analyses, (2nd) pathology, (3rd) medical electricity, (4th) radiotherapy, (5th) chemotherapy, (6th ) ultrasound, (7th) magnetic resonance, (8th) radiology, (9th) tomography and (10th) similar.