Análise da aplicabilidade do imposto sobre serviços (ISS) à disponibilização de conteúdos via streaming
Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Hanna, Antoneli Ghazo
Orientador
Medeiros, Edmundo Emerson de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
A ausência de entendimento pacificado quanto à natureza jurídica do meio pelo qual se permite
a disponibilização de conteúdos audiovisuais pela internet, comumente conhecido como
streaming, tem acirrado discussões significativas no âmbito do Direito Tributário brasileiro.
Isso porque, a nova ferramenta tecnológica foi inserida no subitem “1.09” da Lista de Serviços
anexa à Lei Complementar nº 116 de 2003 que, por sua vez, regulamenta as normas gerais do
Imposto sobre Serviços (ISS) em âmbito nacional. Nesse sentido, o presente trabalho propõe
analisar a possibilidade de tal incidência, segundo os ditames trazidos pela Constituição Federal
de 1988. Para tanto, parte-se de um breve contexto histórico do imposto em comento, assim
como de seus aspectos gerais e de sua regra-matriz tributária. Em seguida, adentra-se ao
conceito técnico de streaming, dando ênfase às empresas mais conhecidas por sua utilização.
Não obstante, são abordados os seus desdobramentos perante os Poderes Legislativo e
Judiciário brasileiro, onde são ressaltados julgados análogos ao conteúdo ora estudado. Por fim,
são apresentadas as principais discussões quanto à constitucionalidade da norma, assim como
os desafios e as possíveis consequências a serem enfrentadas com essa tributação pelo atual
sistema tributário brasileiro.
The absence of consolidated understanding of the legal nature of the mean by which audiovisual content is made available on the internet, also known as streaming, has been intensifying relevant discussions in the field of the Brazilian Tax Law. This occurs because the new technological tool was inserted into the sub-item “1.09” of the List of Services of the Supplementary Law no 116 of 2003, which regulates the general rules of the Service Tax (ISS) nationwide. In these terms, the present monograph proposes to analyze possibility of this incidence, in compliance with the precepts provided in the Federal Constitution of 1988. For this purpose, it starts from a brief historical context of this tax, as well as its general aspects and its tax-matrix rule. Next, is analyzed the technical concept of streaming, emphasizing the companies best known for its use. In addition, its repercussions in the Brazilian Legislative and Judiciary Powers are discussed, where it is pointed out judgments analogous to the content studied. Finally, the main discussions on the constitutionality of the standard are presented, as well as the challenges and possible consequences of be faced with this taxation by the current Brazilian tax system.
The absence of consolidated understanding of the legal nature of the mean by which audiovisual content is made available on the internet, also known as streaming, has been intensifying relevant discussions in the field of the Brazilian Tax Law. This occurs because the new technological tool was inserted into the sub-item “1.09” of the List of Services of the Supplementary Law no 116 of 2003, which regulates the general rules of the Service Tax (ISS) nationwide. In these terms, the present monograph proposes to analyze possibility of this incidence, in compliance with the precepts provided in the Federal Constitution of 1988. For this purpose, it starts from a brief historical context of this tax, as well as its general aspects and its tax-matrix rule. Next, is analyzed the technical concept of streaming, emphasizing the companies best known for its use. In addition, its repercussions in the Brazilian Legislative and Judiciary Powers are discussed, where it is pointed out judgments analogous to the content studied. Finally, the main discussions on the constitutionality of the standard are presented, as well as the challenges and possible consequences of be faced with this taxation by the current Brazilian tax system.
Descrição
Palavras-chave
direito tributário , incidência , ISS , tecnologia , streaming , tax law , incidence , technology