A dupla incidência tributária sobre os aplicativos de via streaming
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Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Lopes, Mariana da Mata
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Analisa o presente trabalho a bitributação, advento que ocorre no momento que é cobrado dois tributos por dois entes competentes diversos. Desde tempos atrás, para garantir maior segurança jurídica ao povo houve a codificação e previsão dos tributos na Lei Maior, a Constituição Federal. Em razão disso, a Constituição Federal enleva o princípio da legalidade estrita (Nullum tributum sine lege), ao qual todo tributo deve ser instituído somente pela lei, por aquele cuja a própria Constituição Federal lhe atribui capacidade para tal. Um dos principais fundamentos da existência dos tributos é de suprir as necessidades públicas, devendo-se respeitar a capacidade contributiva de cada contribuinte, não onerando o contribuinte a ponto do Estado ter ato de confisco, o que é vedado pela Constituição Federal de 1988. A definição da natureza jurídica dos aplicativos de via streaming não permite ao certo ter conhecimento da incidência tributária cabível, posto que, seus conteúdos disponíveis de forma ilimitada aos seus usuários poderia ser considerado como mercadoria intangível, como hipótese de incidência do ICMS, ou simplesmente o fato de disponibilizarem os conteúdos e da manutenção e atualização da plataforma seria classificada como prestação de serviço, que ensejaria a incidência do ISSQN ou do ICMS. Desse modo, a falta de definição da natureza de suas atividades, principalmente pelas normas jurídicas, dá margem para que haja a bitributação de dois tributos com hipóteses de incidências idênticas cobrados por sujeitos ativos distintos, como no caso da Lei Complementar n° 157/2016, que ampliou o rol taxativo dos serviços incidentes do ISSQN, incluindo os aplicativos de via streaming. Após análise feita pelo presente trabalho, a mencionada lei viola o princípio da legalidade estrita e da capacidade contributiva.
Analysis the present paper the double taxation, the advent who happens at the moment that is charged two taxes by two distinct competent authorities. In the past, to provide the greater legal security for the people there was the tax codification in the Greater Law, the Federal Constitution. Because of this, the Federal Constitution respect the principle of strict legality (Nullum tributum sine lege), wich means that all tribute must be instituted only by the law, by one whose the Federal Constitution gives the capacity to do so. One of the main fundamentals for the existence of the tributes is supply the State’s needs, respecting the contributive capacity of each individual contributor, not burdening the contributor to the extreme way of the Estate’s confiscation, what is prohibited by the Federal Constitution of 1988. The definition of the legal nature of streaming applications doesn’t allowed to much knowledge about its applicable tax incidence, since its unlimited available contents to its users could be considered as intangible merchant, as ICMS’ incidence hypothese, or simply by the fact of make available its contents and maintenance and the upgrade of its platform would be classified as a service, which would be require ISSQN or ICMS’ incidence hypothese. In this way, the lack of definition about the nature of its activities, mostly by the legal rules, allow for the double taxation of two taxes with identical incidence hypotheses can be charged by different active subjects, as in the case of the Complementary Law n° 157/2016, which increased its exhausted list of ISSQN incidences services, inserting the streaming applications. After analisis made by this present study, the mentioned law violates the principle of strict legality and the ability-to-pay principle.
Analysis the present paper the double taxation, the advent who happens at the moment that is charged two taxes by two distinct competent authorities. In the past, to provide the greater legal security for the people there was the tax codification in the Greater Law, the Federal Constitution. Because of this, the Federal Constitution respect the principle of strict legality (Nullum tributum sine lege), wich means that all tribute must be instituted only by the law, by one whose the Federal Constitution gives the capacity to do so. One of the main fundamentals for the existence of the tributes is supply the State’s needs, respecting the contributive capacity of each individual contributor, not burdening the contributor to the extreme way of the Estate’s confiscation, what is prohibited by the Federal Constitution of 1988. The definition of the legal nature of streaming applications doesn’t allowed to much knowledge about its applicable tax incidence, since its unlimited available contents to its users could be considered as intangible merchant, as ICMS’ incidence hypothese, or simply by the fact of make available its contents and maintenance and the upgrade of its platform would be classified as a service, which would be require ISSQN or ICMS’ incidence hypothese. In this way, the lack of definition about the nature of its activities, mostly by the legal rules, allow for the double taxation of two taxes with identical incidence hypotheses can be charged by different active subjects, as in the case of the Complementary Law n° 157/2016, which increased its exhausted list of ISSQN incidences services, inserting the streaming applications. After analisis made by this present study, the mentioned law violates the principle of strict legality and the ability-to-pay principle.
Descrição
Palavras-chave
bitributação , aplicativos de via streaming , ISSQN , ICMS , lei complementar n° 157/2016 , double taxation , double incidence hyphotese , streaming applications , ISSQN , ICMS , complementary law n° 157/2016