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Master's Dissertation
DOI
https://doi.org/10.11606/D.2.2020.tde-06052021-020418
Document
Author
Full name
Viviane Camara Strachicini
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2019
Supervisor
Committee
Carvalho, Paulo de Barros (President)
Barreto, Paulo Ayres
Britto, Lucas Galvão de
Moreira, André Mendes
Title in Portuguese
Tributação das atividades econômicas das pessoas jurídicas de direito privado enquanto concessionárias e permissionárias de serviços públicos
Keywords in Portuguese
Concessão de serviço público
Direito tributário
Permissão de serviço público
Tributação
Abstract in Portuguese
Propõe-se estudar o enquadramento das formas de remuneração previstas para o regime geral de concessões e permissões de serviços públicos aos arquétipos de tributos previstos no Texto Constitucional. São analisados o regime jurídico das concessões e permissões de serviços públicos da Lei 8.987/1995, a natureza jurídica das remunerações nele previstas, a eventual submissão dessas atividades a hipóteses de imunidade e, então, a sujeição potencial à tributação das remunerações: tarifas, fontes acessórias ou complementares de receitas e indenizações pagas pelo Poder Público ao particular. Observa-se que a principal fonte de receita das concessionárias e permissionárias - a tarifa - não possui natureza de tributo, mas equivale a preço pago pelo usuário como contraprestação pelo serviço público utilizado; que as concessionárias de serviços públicos não estão submetidas à regra de imunidade recíproca do art. 150, VI, a, da Constituição Federal, apesar de haver casos de seu reconhecimento pelo Supremo Tribunal Federal, e que há outras hipóteses de imunidades previstas no Texto Constitucional que podem ser relacionadas à prestação de serviços públicos. A partir disso, compreende-se que as receitas previstas para concessões e permissões no regime da Lei 8.987/1995 submetem-se à regular incidência de tributação, conforme o enquadramento das remunerações aos arquétipos constitucionais de tributação dos ingressos que representam: tributos incidentes sobre a prestação de serviços, sobre a circulação de mercadorias, sobre a receita e sobre o lucro.
Title in English
Taxation of economic activities developed by private entities that provide public services
Keywords in English
Concessions
Permissions
Public services
Taxation
Abstract in English
The objective is to study the remuneration of concessions and permissions of public services and its submission to the archetypes of taxes provided by the Constitutional Text. It considers the legal regime of concessions and permissions of public services provided by the Law 8.987/1995, the legal nature of the remuneration that it provides, the subordination of such activities to immunity rules, and, then, the taxation of tariffs, complementary sources of revenue and indemnification paid by the Public Authorities to private entities. It is concluded that the main source of revenue of concessions and permissions - the tariff - has no tax nature, and that it constitutes a price charged by the private entity due to the provision of public services. These revenues are not subject of reciprocal immunity rule, but there are specific cases of concessions and permissions considered immunes by the Supreme Court. Furthermore, there are other kinds of immunities that can be applied. It is also understood that the revenue of concessions and permissions is submitted to regular taxation, according to the framework of the activities performed and their identity to the constitutional archetypes of revenue taxation: taxes levied on services, on movement of goods, on revenue and on profit.
 
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Release Date
2023-05-06
Publishing Date
2021-05-12
 
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