A imunidade do livro eletrônico

• Autor(a) principal: Zidko, Guilherme Matos
• Data de Publicação: 2011
• 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/36040
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Livro; Livro eletrônico; Imunidade; Artigo 150, VI, “d” da constituição federal de 1988; Book; eBook; Tax immunity; Article 150, VI, “d” of1988 federal constitution

It is common knowledge that society and technology are constantly evolving, in the latter case, we may say the evolution is daily, each day bringing new technologies and new products, many of them,in order to facilitate routine, such as the lack of physical space to store documents and books printed on paper. Thus emerged the eBook, cases such as the CD-ROM which may file in a small disk the contents of big books, or, we may say, the contents of a bookstore. There is more physical space which would be previously occupied by documents and books. However, it is also widespread that our legal system does not evolve just as rapidly as technology and eletronic issues. Therefore, some problems arise from the laws that are somewhat outdated regarding the new techonologies. Accordingly, this paper has as main objective to analyse the “macro” issue above-mentioned from the perspective of the “micro” issue, which is the tax immunity, brought by the 1988 Federal Constitution, Article 150, VI, “d”, if it includes the eBooks or only paper printed books. First of all, the paper analyses the history and the concept of the word “book”, then it briefly analyses books tax immunity, addressing issues such as its concept, interpretation, purprose and if the eBook is covered by it. Finally, the paper discusses the restrictive theories of the tax immunity