Problemáticas da tributação indireta sobre a atividade de impressão 3D no sistema tributário nacional: conflitos envolvendo ISS, ICMS e IPI
Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Camacho, Isabella Splendore
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A presente monografia busca analisar as discussões que a adoção da atividade de manufatura aditiva, mais conhecida como impressão 3D, provocará no contexto do sistema tributário nacional. O trabalho se insere no contexto da digitalização da economia, que cada vez mais influencia a criação de modelos negociais embasados em inovações tecnológicas disruptivas, dentre as quais se inclui a impressão tridimensional. O enfoque deste projeto recai na tributação indireta incidente sobre determinadas operações no contexto da atividade de manufatura aditiva, à luz da doutrina e da jurisprudência, em especial no que concernem potenciais conflitos de competência entre o IPI, ICMS e ISS na atividade de industrialização por encomenda, e o ISS/ICMS na operação de aquisição de software.
This monographs intents to analyze the discussions that the adoption of the activity of additive manufacturing, better known as 3D printing, will provoke in the context of the national tax system. The paper is set in the economy digitalization scenario, which increasingly influences the creation of business’s models based on technological disruptive innovations, among which is included three-dimensional printing. The focus of the paper is the indirect taxes that levies on certain operations in the context of the additive manufacturing activity, in light of the doctrine and case law, especially in what regards potential competence conflicts between IPI, ICMS and ISS in the activity of industrialization on-demand, and ISS/ICMS in the operation of software acquisition.
This monographs intents to analyze the discussions that the adoption of the activity of additive manufacturing, better known as 3D printing, will provoke in the context of the national tax system. The paper is set in the economy digitalization scenario, which increasingly influences the creation of business’s models based on technological disruptive innovations, among which is included three-dimensional printing. The focus of the paper is the indirect taxes that levies on certain operations in the context of the additive manufacturing activity, in light of the doctrine and case law, especially in what regards potential competence conflicts between IPI, ICMS and ISS in the activity of industrialization on-demand, and ISS/ICMS in the operation of software acquisition.
Descrição
Palavras-chave
conflitos de competência , impressão 3D , IPI , ISS , ICMS , 3D printing , competence conflicts