Da não incidência de ICMS na operação de habilitação de aparelho celular móvel

Abstract

This paper was prepared with its main object the study of the impossibility of ICMS taxation on the provision of mobile cell phone activation service, with special focus on the definition of communication and enable its application in the service tax law. First, the interpretative activity was examined briefly, exposing the studies of the law in the Brazilian legal system, as its validity, duration and efficacy as well as its principles, concepts and assumptions. Following, there is an exposition of the concepts and their applications in tax law regarding tax jurisdiction provided constitutionally. After, there is a deeper study of the provision of communication services. At this point, was much discussed the criterion for defining the true meaning of service, communication, and ultimately, their conjunction. Finally, the concepts of activation of the cellular mobile telephone service were presents, making a brief critical analysis as well as with the positioning of the Superior Courts, in order to outline the necessary assumptions to understand the impossibility of taxation for ICMS on the provision of cellular activation mobile service as it is not considered a communication service.