LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista da Faculdade de Direito da UFG (Online) |
Texto Completo: | https://revistas.ufg.br/revfd/article/view/66800 |
Resumo: | Telemedicine is quite advanced in developed countries. In the national territory, the activity is resisted, being applied as a way of providing medical services mediated by remote operating technologies, enabling its offer in remote locations, where the scarcity of resources and the distance from large centers end up neglecting the most needy population. access to desired health. It is essential to regulate the activity, as it is a continental country, the peculiarity of there is an accumulation of professionals in developed centers and their lack in remote places where, sometimes, they are just the most needy. The purpose of this article is to analyze telemedicine from relevant legal aspects, starting from the repeal of resolution CFM 2227/2018 to the exceptional legislative regulation made when confronting the pandemic caused by COVID-19, answering the question about the incident taxation about the activity. This is a subject that is scarcely debated legally, including in the aspects related to taxation, of great relevance to the State for the achievement of its government plans. Through the deductive research method, the objective is to correlate the theme in solid jurisprudential and scientific positions. It concludes by the need for effective legislative regulation on the subject and, in the tax area, by the applicability of the Service Tax - ISS, since the issue regarding the taxative / exemplary character of the List attached to Complementary Law no. 116/2003. |
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LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19ASPECTOS JURÍDICOS DA TELEMEDICINA: DA REVOGAÇÃO DA RESOLUÇÃO CFM 2227/2018 À REGULAMENTAÇÃO EM TEMPOS DE ENFRENTAMENTO À PANDEMIA PELA COVID-19: LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19TelemedicineCheersCOVID-19RegulationISSTelemedicinaSaúdeCOVID-19RegulamentaçãoISSTelemedicine is quite advanced in developed countries. In the national territory, the activity is resisted, being applied as a way of providing medical services mediated by remote operating technologies, enabling its offer in remote locations, where the scarcity of resources and the distance from large centers end up neglecting the most needy population. access to desired health. It is essential to regulate the activity, as it is a continental country, the peculiarity of there is an accumulation of professionals in developed centers and their lack in remote places where, sometimes, they are just the most needy. The purpose of this article is to analyze telemedicine from relevant legal aspects, starting from the repeal of resolution CFM 2227/2018 to the exceptional legislative regulation made when confronting the pandemic caused by COVID-19, answering the question about the incident taxation about the activity. This is a subject that is scarcely debated legally, including in the aspects related to taxation, of great relevance to the State for the achievement of its government plans. Through the deductive research method, the objective is to correlate the theme in solid jurisprudential and scientific positions. It concludes by the need for effective legislative regulation on the subject and, in the tax area, by the applicability of the Service Tax - ISS, since the issue regarding the taxative / exemplary character of the List attached to Complementary Law no. 116/2003.A telemedicina encontra-se bastante avançada em países desenvolvidos. Em território nacional a atividade sofre resistência, sendo aplicada como forma de prestação de serviços médicos mediados por tecnologias de operacionalização remota, possibilitando o seu oferecimento em locais afastados, onde a escassez de recursos e a distância dos grandes centros acabam por negligenciar a população mais carente do acesso à saúde desejado. Reputa-se imprescindível a regulamentação da atividade, pois sendo um país continental, persiste a peculiaridade de haver acúmulo de profissionais em polos desenvolvidos e a sua carência em locais longínquos onde, por vezes, encontram-se justamente os mais necessitados. O objetivo do presente artigo é analisar a telemedicina a partir de aspectos jurídicos relevantes, partindo da revogação da resolução CFM 2227/2018 até a regulamentação legislativa excepcional feita por ocasião do enfrentamento à pandemia causada pela COVID-19, respondendo ao questionamento sobre a tributação incidente sobre a atividade. Trata-se de assunto escassamente debatido juridicamente, inclusive nos aspectos atinentes à tributação, de grande relevância ao Estado para a consecução dos seus planos de governo. Por meio do método dedutivo de pesquisa, tem-se por objetivo correlacionar o tema em sólidas posições jurisprudenciais e científicas. Conclui-se pela necessidade de regulamentação legislativa efetiva sobre o tema e, na seara fiscal, pela aplicabilidade do Imposto sobre Serviços - ISS, uma vez que ainda permanece em discussão a problemática atinente ao caráter taxativo/exemplificativo da Lista anexa à Lei Complementar n. 116/2003.Universidade Federal de Goiás2023-01-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliação por "double-blind review"application/pdfhttps://revistas.ufg.br/revfd/article/view/66800Revista Facultad de Derecho UFG; Vol. 46 Núm. 2 (2022): REVISTA DA FACULDADE DE DIREITO DA UFGMagazine de la faculté de droit UFG; Vol. 46 No. 2 (2022): REVISTA DA FACULDADE DE DIREITO DA UFGRevista da Faculdade de Direito da UFG; v. 46 n. 2 (2022): REVISTA DA FACULDADE DE DIREITO DA UFG0101-7187reponame:Revista da Faculdade de Direito da UFG (Online)instname:Universidade Federal de Goiás (UFG)instacron:UFGporhttps://revistas.ufg.br/revfd/article/view/66800/39445Oliveira, Bruno Bastos dePatrik Germinari, JeffersonMoura do Carmos, Valterinfo:eu-repo/semantics/openAccess2023-09-15T21:24:48Zoai:ojs.revistas.ufg.br:article/66800Revistahttps://revistas.ufg.br/revfdPUBhttps://revistas.ufg.br/revfd/oaimcvidotte@gmail.com || rfdufg@gmail.com2317-67330101-7187opendoar:2023-09-15T21:24:48Revista da Faculdade de Direito da UFG (Online) - Universidade Federal de Goiás (UFG)false |
dc.title.none.fl_str_mv |
LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19 ASPECTOS JURÍDICOS DA TELEMEDICINA: DA REVOGAÇÃO DA RESOLUÇÃO CFM 2227/2018 À REGULAMENTAÇÃO EM TEMPOS DE ENFRENTAMENTO À PANDEMIA PELA COVID-19: LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19 |
title |
LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19 |
spellingShingle |
LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19 Oliveira, Bruno Bastos de Telemedicine Cheers COVID-19 Regulation ISS Telemedicina Saúde COVID-19 Regulamentação ISS |
title_short |
LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19 |
title_full |
LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19 |
title_fullStr |
LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19 |
title_full_unstemmed |
LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19 |
title_sort |
LEGAL ASPECTS OF TELEMEDICINE: FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19 |
author |
Oliveira, Bruno Bastos de |
author_facet |
Oliveira, Bruno Bastos de Patrik Germinari, Jefferson Moura do Carmos, Valter |
author_role |
author |
author2 |
Patrik Germinari, Jefferson Moura do Carmos, Valter |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Oliveira, Bruno Bastos de Patrik Germinari, Jefferson Moura do Carmos, Valter |
dc.subject.por.fl_str_mv |
Telemedicine Cheers COVID-19 Regulation ISS Telemedicina Saúde COVID-19 Regulamentação ISS |
topic |
Telemedicine Cheers COVID-19 Regulation ISS Telemedicina Saúde COVID-19 Regulamentação ISS |
description |
Telemedicine is quite advanced in developed countries. In the national territory, the activity is resisted, being applied as a way of providing medical services mediated by remote operating technologies, enabling its offer in remote locations, where the scarcity of resources and the distance from large centers end up neglecting the most needy population. access to desired health. It is essential to regulate the activity, as it is a continental country, the peculiarity of there is an accumulation of professionals in developed centers and their lack in remote places where, sometimes, they are just the most needy. The purpose of this article is to analyze telemedicine from relevant legal aspects, starting from the repeal of resolution CFM 2227/2018 to the exceptional legislative regulation made when confronting the pandemic caused by COVID-19, answering the question about the incident taxation about the activity. This is a subject that is scarcely debated legally, including in the aspects related to taxation, of great relevance to the State for the achievement of its government plans. Through the deductive research method, the objective is to correlate the theme in solid jurisprudential and scientific positions. It concludes by the need for effective legislative regulation on the subject and, in the tax area, by the applicability of the Service Tax - ISS, since the issue regarding the taxative / exemplary character of the List attached to Complementary Law no. 116/2003. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-01-19 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliação por "double-blind review" |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistas.ufg.br/revfd/article/view/66800 |
url |
https://revistas.ufg.br/revfd/article/view/66800 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistas.ufg.br/revfd/article/view/66800/39445 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Goiás |
publisher.none.fl_str_mv |
Universidade Federal de Goiás |
dc.source.none.fl_str_mv |
Revista Facultad de Derecho UFG; Vol. 46 Núm. 2 (2022): REVISTA DA FACULDADE DE DIREITO DA UFG Magazine de la faculté de droit UFG; Vol. 46 No. 2 (2022): REVISTA DA FACULDADE DE DIREITO DA UFG Revista da Faculdade de Direito da UFG; v. 46 n. 2 (2022): REVISTA DA FACULDADE DE DIREITO DA UFG 0101-7187 reponame:Revista da Faculdade de Direito da UFG (Online) instname:Universidade Federal de Goiás (UFG) instacron:UFG |
instname_str |
Universidade Federal de Goiás (UFG) |
instacron_str |
UFG |
institution |
UFG |
reponame_str |
Revista da Faculdade de Direito da UFG (Online) |
collection |
Revista da Faculdade de Direito da UFG (Online) |
repository.name.fl_str_mv |
Revista da Faculdade de Direito da UFG (Online) - Universidade Federal de Goiás (UFG) |
repository.mail.fl_str_mv |
mcvidotte@gmail.com || rfdufg@gmail.com |
_version_ |
1796798165734653952 |