Enquadramento legal do dropshipper no Brasil: comerciante ou prestador de serviço?
Tipo
TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Luis, Gabriel Fernandes Machado Patrão
Orientador
Camillo, Carlos Eduardo Nicoletti
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O objetivo deste estudo é examinar o que a norma geral define sobre o dropshipping,
uma modalidade de negócio que se tornou muito popular no Brasil. Será analisada sua
classificação tanto como uma espécie de comércio quanto como uma prestação de serviço de
natureza intermediação de negócios. As definições do ICMS, questões de responsabilidade
civil e elementos do Código de Defesa do Consumidor também foram abordados ao longo da
discussão. Os tomadores de decisões podem perceber a atividade de forma de interpretação
livre. Na ausência de legislação estabelecida que regule as relações jurídicas praticadas na
internet, particularmente no contexto do dropshipping, o que pode ter repercussões
regulatórias e fiscais. O estudo visa clarificar esta ambiguidade e promover a adoção de regras
e regulamentos precisos e alinhados com as particularidades do dropshipping, promovendo
um ambiente de negócios justo e aberto para todas as partes envolvidas.
This study is aimed to examine what the General Rule defines as dropshipping, a business modality that has become very popular in Brazil. Its classification will be analyzed both as a kind of trade and as a provision of service of nature and business intermediation. The ICMS’s (IMPOSTO SOBRE CIRCULAÇÃO DE MERCADORIAS e SERVIÇOS) definitions of civil liability issues and elements of the Consumer Defense Code were also addressed throughout the discussion. Decision makers can perceive the activity through free interpretation. In the absence of an established legislation that regulates the legal relationships practiced on the internet, particularly in the context of dropshipping and which can have regulatory and fiscal repercussions. The study, therefore aims to clarify this ambiguity and promote the adoption of precise rules and regulations in line with the particularities of dropshipping, promoting a fair and open business environment for all parties involved.
This study is aimed to examine what the General Rule defines as dropshipping, a business modality that has become very popular in Brazil. Its classification will be analyzed both as a kind of trade and as a provision of service of nature and business intermediation. The ICMS’s (IMPOSTO SOBRE CIRCULAÇÃO DE MERCADORIAS e SERVIÇOS) definitions of civil liability issues and elements of the Consumer Defense Code were also addressed throughout the discussion. Decision makers can perceive the activity through free interpretation. In the absence of an established legislation that regulates the legal relationships practiced on the internet, particularly in the context of dropshipping and which can have regulatory and fiscal repercussions. The study, therefore aims to clarify this ambiguity and promote the adoption of precise rules and regulations in line with the particularities of dropshipping, promoting a fair and open business environment for all parties involved.
Descrição
Palavras-chave
dropshipping , dropshipper , tranding company , comerciante , prestador de serviço , intermediador , tributação , seller