A tributação do software no Brasil: conflito entre ICMS e ISS
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Zimmermann, Laura Prado
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho de conclusão de curso tem como enfoque principal analisar a tributação de
softwares no Brasil, primordialmente, no que se refere ao histórico conflito de competência
travado entre Estados e Municípios. Como se sabe, o nosso país há anos acompanha a acentuada
discussão entre os referidos entes acerca de qual seria o imposto pertinente às operações com
software, ICMS ou ISS, razão pela qual a presente monografia se delimitará a estudar a referida
questão. Em linhas gerais, a presente análise partirá do entendimento emanado pelo Supremo
Tribunal Federal, por meio do qual se estabeleceu a diferenciação entre softwares de prateleira
e softwares por encomenda e que supostamente teria pacificado a controvérsia. No entanto, o
inegável avanço tecnológico ocorrido nos últimos anos fez com que novas formas de
disponibilização de softwares surgissem repentinamente. Nesse contexto, surgiu o Software as
a Service (SaaS), espécie de cloud computing (computação em nuvem), que permite a utilização
de softwares em um ambiente completamente virtual, ou seja, sem qualquer transferência de
propriedade. Ocorre que, todo esse avanço tecnológico se apresenta em contraste com a morosa
atuação legislativa e jurisprudencial no Brasil, sendo manifesto que a rasa conceituação jurídica
preexiste não é suficiente para solucionar o conflito instaurado, muito pelo contrário, fornece
margem para que Estados e Municípios permaneçam a se autointitular como órgãos
competentes à tributação de forma conjunta, conforme será abordado na presente monografia.
The present work of conclusion of course has as main focus to analyze the taxation of software in Brazil, primarily, with regard to the historical conflict of competence waged between States and Municipalities. As is well known, our country has for years been following the sharp discussion among the aforementioned entities about what would be the tax applicable to transactions with software, ICMS or ISS, which is why the present monograph will delimit itself to study this issue. In general, the present analysis will start from the understanding emanated by the Supreme Federal Court, through which the differentiation between off-the shelf software and on-demand software was established and which supposedly would have pacified the controversy. However, the undeniable technological advancement that has occurred in recent years has caused new forms of software availability to appear suddenly. In this context, Software as a Service (SaaS) emerged, a type of cloud computing, which allows the use of software in a completely virtual environment, that is, without any transfer of ownership. It happens that, all this technological advancement is presented in contrast to the slow legislative and jurisprudential action in Brazil, being clear that the shallow pre-existing legal conceptualization is not enough to solve the established conflict, quite the contrary, it provides scope for States and Municipalities to remain to claim themselves as competent bodies for joint taxation, as will be addressed in this monograph.
The present work of conclusion of course has as main focus to analyze the taxation of software in Brazil, primarily, with regard to the historical conflict of competence waged between States and Municipalities. As is well known, our country has for years been following the sharp discussion among the aforementioned entities about what would be the tax applicable to transactions with software, ICMS or ISS, which is why the present monograph will delimit itself to study this issue. In general, the present analysis will start from the understanding emanated by the Supreme Federal Court, through which the differentiation between off-the shelf software and on-demand software was established and which supposedly would have pacified the controversy. However, the undeniable technological advancement that has occurred in recent years has caused new forms of software availability to appear suddenly. In this context, Software as a Service (SaaS) emerged, a type of cloud computing, which allows the use of software in a completely virtual environment, that is, without any transfer of ownership. It happens that, all this technological advancement is presented in contrast to the slow legislative and jurisprudential action in Brazil, being clear that the shallow pre-existing legal conceptualization is not enough to solve the established conflict, quite the contrary, it provides scope for States and Municipalities to remain to claim themselves as competent bodies for joint taxation, as will be addressed in this monograph.
Descrição
Palavras-chave
direito tributário , ICMS , ISS , software , cloud computing (computação em nuvem) , software as a service (SaaS) , tax law