Regime de incidência do iss sobre as cooperativas de trabalho. Análise à luz da legislação do município do salvador / Service Tax Impact on the Cooperative: analysis from the rules of the municipality of Salvador

Abstract

This study aimed to systematize the incidence structure of
Brazilian services tax (ISS) on cooperatives performance, taking as reference
Salvador’s Legislation. For this, will present controversy in the
tax treatment, which arises from the contours of “cooperative action”
definition; and discussions about cooperative concept. It will consider
constitutional fundaments of this tax beneficial treatment among cooperatives,
and the extralegal reasons motivating that such treatment
in Brazilian law, always based on the doctrine and jurisprudence.