A constitucionalidade da incidência do ISS sobre a disponibilização de conteúdo pela internet sem cessão definitiva

• Autor(a) principal: Andrade, Marcela Lissa Fujikawa
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/5879
• topic: Direito Tributário; Imposto Sobre Serviço; Streaming

This research proposes to analyze the constitutionality of the Tax on Service (ISS) tax on the provision without final assignment of digital content over the internet – streaming. The method used was the deductive method. The procedure was monographic. The approach was qualitative. Regarding the objectives, the research was exploratory. The technical procedure was the bibliographical one, using as a research source doctrines, legislation, articles and national jurisprudence pertinent to the subject in question. From the legislative amendment introduced by Complementary Law no. 157/2016, which among the amendments included subitem 1.09 to the Annex List of Complementary Law no. 116/2003, which made possible the incidence of ISS on the streaming activity, it was necessary to ascertain the constitutional concept of the term: service of any nature, provided for in art. 156, III of CF/88, in order to verify if the fact that generates content on the Internet, without definitive assignment, fits the concepts of services of any nature. It was sought with the research, to analyze the interpretation given through the doctrinal and jurisprudential looks. It was observed that there was a differentiation in the conceptualization between the approaches, once the doctrine conceptuates service of any nature like that which causes an obligation to do, while, from the analysis of the jurisprudential evolution, it was verified that the recent understanding of the Federal Supreme Court , removes the civilist concept, bringing economic aspects to the interpretive analysis of the term. Finally, it was concluded by the constitutionality of taxation on the availability, without definitive assignment, of audio, video, text and image contents, over the internet.