Tratamento tributário do livro eletrônico e do leitor de livro eletrônico
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Data
2011-11
Orientador(res)
Costa, Leonardo de Andrade
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This paper discusses the applicability, on the E-Book and the E-Book Reader, of the tax immunity of books, newspapers, journals and paper for the printing, conveyed in Article 150, VI, 'd', of the Brazilian Constitution. The Brazilian literature and the Brazilian Supreme Court identify that the purpose of the mentioned tax immunity is to guarantee freedom of speech and access to knowledge by prohibiting the imposition of taxes on books, newspapers, journals and the paper for their printing. However, despite the broader interpretation of the immunity given by the Brazilian literature, the Brazilian Supreme Court currently has a restrictive approach, which is embodied in the 657/STF Summary. It is argued in this paper that both the Brazilian literature and the Brazilian Supreme Court confuse the concepts of content and media of books, due to the erroneous premise of regarding the E-Book as inseparable from its physical medium.