Regime tributário das telecomunicações
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/6221 |
Resumo: | This paper aims to discuss the telecommunications taxation regime especially with regard to taxes on telecommunications services (which involves communications) and its earnings and infrastructure services. The differential legal liability for this segment and the relevant jurisprudence are also considered as well as the essential aspects of the taxation juridical regimes. In spite of being important, the telecommunications theme is new in the national conjuncture as its effective progress started due to the privatization and monopoly ending in 1997, according to the General Telecommunications Law n. 9.472. Although there has been respectful doctrine about telecommunications taxation, the constant technological development related to it turns the subject present and allows reinterpretations that are proposed by this thesis. The analysis method is based on the understanding of the facts which compound the incidence hypothesis of the taxation rule and especially the communications and telecommunications meanings, among others such as diffusion and information, all of them concerned with those ones. Aiming our proposal, common use concepts, technical Linguistic concepts and taxation, regulatory and constitutional juridical concepts are used to lead into the following results: i) in the private law regulations there isn t a communication concept to which the State Valued Added Tax (ICMS) should consider its incidence; ii) the telecommunications concepts prescribed by the sector rules are not suitable for the State Valued Added Tax incidence (ICMS), but they define the essential comprehensive field of the Contribution for the Social Integration Program (PIS), the Contribution for Social Security Funding (COFINS), the Fund for Universal Access to Telecommunications Services (FUST) and the Contribution for the Fund of Telecommunications Technological Development (FUNTTEL); and iii) the assertion that the telecommunications are species of the communications genus or that the concept of telecommunications defined by the General Telecommunications Law encompasses other services beyond those of the communications is possible depending on the adopted reference. This paper also refers to the Contribution to the Development of National Movies Industry CONDECINE-Telecom as well as to some Administration Regulatory Action Taxes and ends with the presentation of relevant connected subjects such as providing internet access, advertising and publicity circulation together with the most important Superior Court of Justice telecommunications jurisprudence |
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Costa, Regina Helenahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4235699Z5Anjos, Rubya Floriani dos2016-04-26T20:22:03Z2013-10-232013-09-23Anjos, Rubya Floriani dos. Telecommunications taxation regime. 2013. 307 f. Tese (Doutorado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2013.https://tede2.pucsp.br/handle/handle/6221This paper aims to discuss the telecommunications taxation regime especially with regard to taxes on telecommunications services (which involves communications) and its earnings and infrastructure services. The differential legal liability for this segment and the relevant jurisprudence are also considered as well as the essential aspects of the taxation juridical regimes. In spite of being important, the telecommunications theme is new in the national conjuncture as its effective progress started due to the privatization and monopoly ending in 1997, according to the General Telecommunications Law n. 9.472. Although there has been respectful doctrine about telecommunications taxation, the constant technological development related to it turns the subject present and allows reinterpretations that are proposed by this thesis. The analysis method is based on the understanding of the facts which compound the incidence hypothesis of the taxation rule and especially the communications and telecommunications meanings, among others such as diffusion and information, all of them concerned with those ones. Aiming our proposal, common use concepts, technical Linguistic concepts and taxation, regulatory and constitutional juridical concepts are used to lead into the following results: i) in the private law regulations there isn t a communication concept to which the State Valued Added Tax (ICMS) should consider its incidence; ii) the telecommunications concepts prescribed by the sector rules are not suitable for the State Valued Added Tax incidence (ICMS), but they define the essential comprehensive field of the Contribution for the Social Integration Program (PIS), the Contribution for Social Security Funding (COFINS), the Fund for Universal Access to Telecommunications Services (FUST) and the Contribution for the Fund of Telecommunications Technological Development (FUNTTEL); and iii) the assertion that the telecommunications are species of the communications genus or that the concept of telecommunications defined by the General Telecommunications Law encompasses other services beyond those of the communications is possible depending on the adopted reference. This paper also refers to the Contribution to the Development of National Movies Industry CONDECINE-Telecom as well as to some Administration Regulatory Action Taxes and ends with the presentation of relevant connected subjects such as providing internet access, advertising and publicity circulation together with the most important Superior Court of Justice telecommunications jurisprudenceAborda-se, nesse trabalho, o regime tributário das telecomunicações, com destaque aos tributos incidentes sobre: a prestação dos serviços de telecomunicações (que englobam as comunicações); as receitas deles decorrentes; e os serviços que envolvam infraestrutura. Apresentam-se, também, as obrigações acessórias diferenciadas para o setor e a jurisprudência relevante, sem deixar de tratar dos aspectos essenciais que compõem os regimes jurídicos tributários. Embora importante, o tema telecomunicações é novo na conjuntura nacional, pois seu progresso efetivo deu-se a partir de 1997 com a privatização e o fim do monopólio, como regulado pela Lei Geral de Telecomunicações nº 9.472. Sendo assim, apesar da existência de respeitada doutrina sobre a tributação nessa área, o constante desenvolvimento tecnológico em telecomunicações torna o assunto atual e permite reinterpretações, sendo esta tese uma proposta. O método de análise concentra-se na compreensão dos fatos que compõem a hipótese de incidência da norma tributária, especialmente as palavras comunicação e telecomunicação, além de outras, como difusão e informação, as quais, de certa forma, estão sempre associadas àquelas. Para tanto, utilizam-se conceitos de uso comum, conceitos técnicos com apoio da Linguística e conceitos jurídicos constitucionais, regulatórios e tributários para, finalmente, obter-se como resultados: i) não existir um conceito de comunicação previsto em diplomas do direito privado, ao qual o ICMS deva observar para incidir; ii) os conceitos de telecomunicações esses sim, previstos pela regulamentação setorial não servem para suportar a tributação pelo ICMS, mas definem o campo material de abrangência do PIS, da COFINS, do FUST e do FUNTTEL; e, iii) a afirmação de que as telecomunicações são espécie do gênero comunicações ou que o conceito de telecomunicações a partir da definição da LGT abrange outros serviços além dos de comunicação, dependendo da referência adotada. O trabalho trata, ainda, da CONDECINETelecom e de algumas Taxas de Polícia, e para concluir, apresenta temas conexos relevantes, como: o provimento de acesso à internet; veiculação de publicidade e propaganda; além das principais jurisprudências do STJ para as telecomunicaçõesapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/15280/Rubya%20Floriani%20dos%20Anjos.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBRFaculdade de DireitoTelecomunicaçõesComunicaçãoConceitos e definiçõesICMSPIS/COFINCumulativosFUSTFUNTTELCONDECIDETelecomTelecommunicationsCommunicationsConcepts and definitionsCumulativeCONDECIDE-TelecomCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITORegime tributário das telecomunicaçõesTelecommunications taxation regimeinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTRubya Floriani dos Anjos.pdf.txtRubya Floriani dos Anjos.pdf.txtExtracted texttext/plain845335https://repositorio.pucsp.br/xmlui/bitstream/handle/6221/3/Rubya%20Floriani%20dos%20Anjos.pdf.txtdddd7c9968ff9d20075f875dc349b24dMD53ORIGINALRubya Floriani dos Anjos.pdfapplication/pdf2049857https://repositorio.pucsp.br/xmlui/bitstream/handle/6221/1/Rubya%20Floriani%20dos%20Anjos.pdf84eb1b893af24fd97b76883cdd37bb9cMD51THUMBNAILRubya Floriani dos Anjos.pdf.jpgRubya Floriani dos Anjos.pdf.jpgGenerated Thumbnailimage/jpeg3066https://repositorio.pucsp.br/xmlui/bitstream/handle/6221/2/Rubya%20Floriani%20dos%20Anjos.pdf.jpg740e7ee4f7670c5718a3eef903a4eca4MD52handle/62212022-08-22 18:11:50.476oai:repositorio.pucsp.br:handle/6221Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T21:11:50Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Regime tributário das telecomunicações |
dc.title.alternative.eng.fl_str_mv |
Telecommunications taxation regime |
title |
Regime tributário das telecomunicações |
spellingShingle |
Regime tributário das telecomunicações Anjos, Rubya Floriani dos Telecomunicações Comunicação Conceitos e definições ICMS PIS/COFIN Cumulativos FUST FUNTTEL CONDECIDETelecom Telecommunications Communications Concepts and definitions Cumulative CONDECIDE-Telecom CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Regime tributário das telecomunicações |
title_full |
Regime tributário das telecomunicações |
title_fullStr |
Regime tributário das telecomunicações |
title_full_unstemmed |
Regime tributário das telecomunicações |
title_sort |
Regime tributário das telecomunicações |
author |
Anjos, Rubya Floriani dos |
author_facet |
Anjos, Rubya Floriani dos |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Costa, Regina Helena |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4235699Z5 |
dc.contributor.author.fl_str_mv |
Anjos, Rubya Floriani dos |
contributor_str_mv |
Costa, Regina Helena |
dc.subject.por.fl_str_mv |
Telecomunicações Comunicação Conceitos e definições ICMS PIS/COFIN Cumulativos FUST FUNTTEL CONDECIDETelecom |
topic |
Telecomunicações Comunicação Conceitos e definições ICMS PIS/COFIN Cumulativos FUST FUNTTEL CONDECIDETelecom Telecommunications Communications Concepts and definitions Cumulative CONDECIDE-Telecom CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
dc.subject.eng.fl_str_mv |
Telecommunications Communications Concepts and definitions Cumulative CONDECIDE-Telecom |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
This paper aims to discuss the telecommunications taxation regime especially with regard to taxes on telecommunications services (which involves communications) and its earnings and infrastructure services. The differential legal liability for this segment and the relevant jurisprudence are also considered as well as the essential aspects of the taxation juridical regimes. In spite of being important, the telecommunications theme is new in the national conjuncture as its effective progress started due to the privatization and monopoly ending in 1997, according to the General Telecommunications Law n. 9.472. Although there has been respectful doctrine about telecommunications taxation, the constant technological development related to it turns the subject present and allows reinterpretations that are proposed by this thesis. The analysis method is based on the understanding of the facts which compound the incidence hypothesis of the taxation rule and especially the communications and telecommunications meanings, among others such as diffusion and information, all of them concerned with those ones. Aiming our proposal, common use concepts, technical Linguistic concepts and taxation, regulatory and constitutional juridical concepts are used to lead into the following results: i) in the private law regulations there isn t a communication concept to which the State Valued Added Tax (ICMS) should consider its incidence; ii) the telecommunications concepts prescribed by the sector rules are not suitable for the State Valued Added Tax incidence (ICMS), but they define the essential comprehensive field of the Contribution for the Social Integration Program (PIS), the Contribution for Social Security Funding (COFINS), the Fund for Universal Access to Telecommunications Services (FUST) and the Contribution for the Fund of Telecommunications Technological Development (FUNTTEL); and iii) the assertion that the telecommunications are species of the communications genus or that the concept of telecommunications defined by the General Telecommunications Law encompasses other services beyond those of the communications is possible depending on the adopted reference. This paper also refers to the Contribution to the Development of National Movies Industry CONDECINE-Telecom as well as to some Administration Regulatory Action Taxes and ends with the presentation of relevant connected subjects such as providing internet access, advertising and publicity circulation together with the most important Superior Court of Justice telecommunications jurisprudence |
publishDate |
2013 |
dc.date.available.fl_str_mv |
2013-10-23 |
dc.date.issued.fl_str_mv |
2013-09-23 |
dc.date.accessioned.fl_str_mv |
2016-04-26T20:22:03Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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format |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
Anjos, Rubya Floriani dos. Telecommunications taxation regime. 2013. 307 f. Tese (Doutorado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2013. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/6221 |
identifier_str_mv |
Anjos, Rubya Floriani dos. Telecommunications taxation regime. 2013. 307 f. Tese (Doutorado em Direito) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2013. |
url |
https://tede2.pucsp.br/handle/handle/6221 |
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PUC-SP |
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BR |
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Faculdade de Direito |
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Pontifícia Universidade Católica de São Paulo |
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