A infração regulatória na tributação da Condecine nas novas tecnologias de mídia no cinema, televisão e video on demand

• Autor(a) principal: Maranhão Júnior, Magno de Aguiar
• Data de Publicação: 2021
• Outros Autores: [e-mail]
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da UERJ
• Texto Completo: http://www.bdtd.uerj.br/handle/1/17769
• topic: Tax law; Condecine; Philosophical Hermeneutics; Phenomenological Hermeneutics; Regulation; Video on Demand; Tax Exemption; Regulatory evasion of laws and the Constitution; Direito Tributário; Condecine; Hermenêutica Filosófica; Hermenêutica Fenomenológica; Regulação; Vídeo por Demanda; Isenção Fiscal; Art. 39, X; Evasão Regulatória das leis e da Constituição; CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

The present work aims to deal with the regulatory infraction in the taxation of Condecine in the new media technologies in cinema, television and video on demand. Thus, an analogy is made consisting in the transition from tax evasion modalities to the types of direct and oblique infraction of laws and the constitution by the regulatory agent, a key point from which the new tax infraction modalities in the new media technologies are extracted. In the sequence, two case studies that are of public knowledge and that constitute a real dribble or contour to the legal and constitutional provisions are approached. It should be noted that these non-legal normative acts, despite showing an appearance of legality, end up being equivalent to the phenomena of regulatory infraction of laws and the Constitution by the regulatory agent, representing violations of both a frontal and oblique nature in relation to the provisions of legislation and Constitution.