As atividades de streaming e o conflito de competência tributária no Brasil
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Lima, Giovanna Santos
Orientador
Medeiros, Edmundo Emerson de
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Resumo
O presente trabalho tem por objetivo analisar as atividades de streaming e o conflito de
competência para a tributação da respectiva atividade no Brasil. Para tanto, será analisado o
significado do vocábulo streaming, bem como o seu funcionamento. Após, passará à análise
das materialidades do ISS e do ICMS, a fim de compreender os limites para incidência dos
referidos impostos. Nessa perspectiva serão analisados o item 1.09 da Lei Complementar
116/2003 e o Convênio ICMS nº 106/2017, bem como a possibilidade do ISS e do ICMS
incidirem sobre as atividades de streaming, concluindo pela incompatibilidade da atividade
com os conceitos jurídicos de serviço e mercadoria. Por fim, concluirá que não há respaldo
legal para que os Estados e Municípios tributem a atividade de streaming, cabendo à União
instituir imposto sobre referida atividade, através do exercício de sua competência residual.
This undergraduate thesis aims to analyze streaming activities and the conflict of competence for the taxation of the respective activity in Brazil. For that, the meaning of the word streaming will be analyzed, as well as its functioning. Afterwards, it will proceed to the analysis of the ISS and ICMS materialities, in order to understand the limits for the incidence of these taxes. From this perspective, item 1.09 of Complementary Law 116/2003 and ICMS Agreement No. 106/2017 will be analyzed, as well as the possibility of ISS and ICMS levying on streaming activities, concluding that the activity is incompatible with the legal concepts of service and merchandise. Finally, it will conclude that there is no legal support for States and Municipalities to tax streaming activity, and it is up to the Union to impose a tax on said activity, through the exercise of its residual competence.
This undergraduate thesis aims to analyze streaming activities and the conflict of competence for the taxation of the respective activity in Brazil. For that, the meaning of the word streaming will be analyzed, as well as its functioning. Afterwards, it will proceed to the analysis of the ISS and ICMS materialities, in order to understand the limits for the incidence of these taxes. From this perspective, item 1.09 of Complementary Law 116/2003 and ICMS Agreement No. 106/2017 will be analyzed, as well as the possibility of ISS and ICMS levying on streaming activities, concluding that the activity is incompatible with the legal concepts of service and merchandise. Finally, it will conclude that there is no legal support for States and Municipalities to tax streaming activity, and it is up to the Union to impose a tax on said activity, through the exercise of its residual competence.
Descrição
Palavras-chave
conflito de competência , ICMS , ISS , mercadoria , conflict of competence , commodity , service , streaming