Imposto sobre serviços de qualquer natureza e a disponibilização de conteúdo por streaming

• Autor(a) principal: Feitosa, Taisa Castro
• Data de Publicação: 2018
• 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/35716
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ISS; Streaming; Inconstitucionalidade; ISS; Streaming; Unconstitutionality

The present work propose to analyze the constitutionality of the incidence of the Tax Over Services of Any Nature – ISSQN over the availability of digital content through streaming technology that item 1.09 of the Complementary Law 157/2016 intend to tax. It was used the exploratory method of research and the approach of indirect research, with bibliographic, documental and jurisprudence consultation. Initially, the matrix rule of tributary incidence of the tax over services is examined, analyzing its fundamental aspects and constitutional limits, primarily about the meaning of the word “service” and its reach. After, the technical aspects of the streaming technology are examined, emphasizing the on demand streaming kind, in order to comprehend its operation. By the end, the item 1.09 of the Complementary Law 157/2016 is confronted with the institutes of Private Law and the positioning of the Federal Supreme Court about the theme to conclude the unconstitutionality of the tax over services charge on the activity of availability of content through streaming technology