A imunidade tributária dos ebooks e audiobooks
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TCC
Date
2023-12
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Authors
Santos, Melissa Cordeiro dos
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Chimenti, Ricardo Cunha
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Abstract
O presente trabalho busca analisar a definição de "livro" no Direito Tributário, considerando a expansão do conceito pelo Supremo Tribunal Federal, que engloba não apenas livros físicos, mas também ebooks e audiobooks, conforme o julgamento do RE 330.817/RJ. Essa ampliação tem implicações significativas em questões tributárias relacionadas a esses produtos digitais, uma vez que, de acordo com a nova definição, tanto ebooks quanto audiobooks, juntamente com livros físicos, seriam elegíveis para a aplicação da imunidade tributária, prevista no artigo 150, VI, “d” da Constituição Federal de 1988.
This paper seeks to analyze the definition of 'book' in Tax Law, considering the expanded concept by the Brazilian Federal Supreme Court, which includes not only physical books but also ebooks and audiobooks, as per the ruling in RE 330,817/RJ. This expansion carries significant implications for tax-related matters concerning these digital products since, under the new definition, both ebooks and audiobooks, in addition to physical books, would be eligible for tax immunity, as provided in Article 150, VI, "d" of the 1988 Federal Constitution.
This paper seeks to analyze the definition of 'book' in Tax Law, considering the expanded concept by the Brazilian Federal Supreme Court, which includes not only physical books but also ebooks and audiobooks, as per the ruling in RE 330,817/RJ. This expansion carries significant implications for tax-related matters concerning these digital products since, under the new definition, both ebooks and audiobooks, in addition to physical books, would be eligible for tax immunity, as provided in Article 150, VI, "d" of the 1988 Federal Constitution.
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Keywords
tributação , imunidade tributária , livros , ebooks , taxation , tax immunity , books , audiobooks