Da tributação do ICMS sobre os serviços modernos de comunicação: transmissão de vídeo-sob-demanda (TVoD)

• Autor(a) principal: Santos, Felipe Fernandes
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34082
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Incidência de ICMS; ICMS-comunicação; TVoD; SVoD; Direito tributário; Incidence of ICMS; ICMS-communication; TVoD; SVoD; Tax law

This paper was elaborated in order to analyze the correct taxation about the new rendering of telecommunication services, emerged from the technological advance through the worldwide computer network, which is the transactional video-on-demand (TVoD). Initially has been sought explore the archetype of ICMS on Brazilian legal framework, to the constitutional structure of such tax, its hypothesis of incidence and the respective matrix rule of tax incidence. Therefore, it has been done a detained study about the taxation of communication services, with the definition of the concepts of the terms communication and rendering of communication services, the comprehensiveness and the traditional communication services. Additionally, an approaching around the modern communication services, exposing the types covered by modernity has been done. Finally, sought the comparison between the traditional and modern ways of communication, based on a critical analysis about the correct taxation presented on this paper and the panorama about the current taxation