A EVOLUÇÃO DO CONCEITO DE SERVIÇO NA JURISPRUDÊNCIA DAS CORTES SUPERIORES E AS TRANSFORMAÇÕES DA ECONOMIA DIGITAL

Abstract

This article seeks to identify the evolution of the concept of service in higher courts, questioning whether the material core of the ISS has undergone any change with the virtualization of commercial relations. To this end, we first analyze the first doctrinal current, which differentiates between obligations to give and obligations to do. Next, we analyze subsequent decisions of the Federal Supreme Court, mainly those formulated after the publication of Precedent 31. Subsequently, the text addresses language in the digital economy era, identifying the differences and similarities between the physical world and the virtual world. Finally, the text addresses the new contours of the concept of service for the purposes of levying ISS on digital assets. In concluding remarks, it is noted that the concept of service always encompasses the idea of fulfilling an obligation to do something for a third party in exchange for remuneration, thus representing an evolution of the initial theory, which advocated a division between obligations to give and to do in order to identify the service. Furthermore, it concludes that the essentially human act is no longer an element to be observed for the situation occurring in the phenomenal world to be considered a service taxable by ISS.