Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Interfaces Científicas. Direito (Online) |
Texto Completo: | https://periodicos.set.edu.br/direito/article/view/11851 |
Resumo: | Software taxation is a topic present in the judiciary and administrative bodies. The STF established in ADI no. 5659, in 2021, that operations involving software will be considered exclusively as services provided, allowing exclusively the incidence of service’s tax. This ruling influenced the Brazilian Federal Revenue, which in SC COSIT no. 107 of 2023, when dealing with the amounts arising from the contract for the assignment of use and licensing of computer programs sent abroad, however, simultaneously considered these contracts as a service and as exploitation of Copyright. The article aims to understand how Brazilian legislation approaches the taxation of software with a special focus on the difference between the treatment established by the STF for the taxation of goods and services and the Revenue's guidance regarding federal taxation of software. The hypothetical-deductive method will be used with the reading of STF rulings, the study of SC COSIT carried out by the Federal Revenue Service, reading of academic articles on software taxation and copyright legislation. The conclusion is that the Federal Revenue, for federal taxation purposes, establishes a dual legal nature for computer programs, either as movable assets under the dictates of copyright legislation, or as a service in accordance with the Supreme Court's position |
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Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroadDA TRIBUTAÇÃO FEDERAL DOS SOFTWARES E A ANÁLISE DA SC COSIT NO 107/2023 DA RECEITA FEDERAL DO BRASIL ACERCA DA TRIBUTAÇÃO DOS VALORES DECORRENTES DA CESSÃO DE USO E LICENCIAMENTO DE PROGRAMAS DE COMPUTADOR REMETIDOS AO EXTERIOR Software taxation is a topic present in the judiciary and administrative bodies. The STF established in ADI no. 5659, in 2021, that operations involving software will be considered exclusively as services provided, allowing exclusively the incidence of service’s tax. This ruling influenced the Brazilian Federal Revenue, which in SC COSIT no. 107 of 2023, when dealing with the amounts arising from the contract for the assignment of use and licensing of computer programs sent abroad, however, simultaneously considered these contracts as a service and as exploitation of Copyright. The article aims to understand how Brazilian legislation approaches the taxation of software with a special focus on the difference between the treatment established by the STF for the taxation of goods and services and the Revenue's guidance regarding federal taxation of software. The hypothetical-deductive method will be used with the reading of STF rulings, the study of SC COSIT carried out by the Federal Revenue Service, reading of academic articles on software taxation and copyright legislation. The conclusion is that the Federal Revenue, for federal taxation purposes, establishes a dual legal nature for computer programs, either as movable assets under the dictates of copyright legislation, or as a service in accordance with the Supreme Court's positionA tributação dos softwares é um tema presente no poder judiciário e nas instâncias administrativas. O STF estabeleceu na ADI no 5659, em 2021, que as operações envolvendo os softwares serão considerados exclusivamente como prestações de serviços permitindo exclusivamente a incidência do imposto sobre serviços. Esse acordão influenciou a Receita Federal do Brasil, que na SC COSIT no 107 de 2023, ao tratar dos valores decorrentes do contrato de cessão de uso e licenciamento de programas de computador remetidos ao exterior, no entanto, considerou simultaneamente estes contratos como serviço e como exploração de direito autoral. O artigo pretende compreender como a legislação brasileira aborda a tributação dos softwares com o foco especial na diferença entre o tratamento estabelecido pelo STF para a tributação de bens e serviços e a orientação da Receita em sede da tributação federal dos softwares. Será utilizado o método hipotético-dedutivo com a leitura de acórdãos do STF, o estudo das SC COSIT realizadas pela Receita Federal, leitura dos artigos acadêmicos acerca da tributação de softwares e acerca da legislação autoral. A conclusão é que a Receita Federal, para fins de tributação federal, estabelece uma dupla natureza jurídica para os programas de computador, seja como bem móvel nos ditames da legislação autoral, seja como serviço conforme o posicionamento do Supremo.Edunit2024-03-19info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.set.edu.br/direito/article/view/11851Interfaces Científicas - Direito; v. 9 n. 3 (2024): Fluxo Contínuo; 31-512316-381X2316-332110.17564/2316-381X.2024v9n3reponame:Interfaces Científicas. Direito (Online)instname:Universidade Tiradentes (UNIT)instacron:UNITporhttps://periodicos.set.edu.br/direito/article/view/11851/5541Copyright (c) 2024 Interfaces Científicas - Direitoinfo:eu-repo/semantics/openAccess Freitas de Medeiros Junior, Antonio CarlosCunha, Carlos Renato2024-03-19T20:01:14Zoai:ojs.emnuvens.com.br:article/11851Revistahttps://periodicos.set.edu.br/direitoPUBhttps://periodicos.set.edu.br/index.php/direito/oai||crismporto@gmail.com|| ilzver@gmail.com2316-381X2316-3321opendoar:2024-03-19T20:01:14Interfaces Científicas. Direito (Online) - Universidade Tiradentes (UNIT)false |
dc.title.none.fl_str_mv |
Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad DA TRIBUTAÇÃO FEDERAL DOS SOFTWARES E A ANÁLISE DA SC COSIT NO 107/2023 DA RECEITA FEDERAL DO BRASIL ACERCA DA TRIBUTAÇÃO DOS VALORES DECORRENTES DA CESSÃO DE USO E LICENCIAMENTO DE PROGRAMAS DE COMPUTADOR REMETIDOS AO EXTERIOR |
title |
Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad |
spellingShingle |
Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad Freitas de Medeiros Junior, Antonio Carlos |
title_short |
Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad |
title_full |
Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad |
title_fullStr |
Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad |
title_full_unstemmed |
Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad |
title_sort |
Federal taxation of software and the analysis of SC COSIT no. 107/2023 of the Federal Revenue of Brazil regarding the taxation of amounts arising from the transfer of use and licensing of computer programs sent abroad |
author |
Freitas de Medeiros Junior, Antonio Carlos |
author_facet |
Freitas de Medeiros Junior, Antonio Carlos Cunha, Carlos Renato |
author_role |
author |
author2 |
Cunha, Carlos Renato |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Freitas de Medeiros Junior, Antonio Carlos Cunha, Carlos Renato |
description |
Software taxation is a topic present in the judiciary and administrative bodies. The STF established in ADI no. 5659, in 2021, that operations involving software will be considered exclusively as services provided, allowing exclusively the incidence of service’s tax. This ruling influenced the Brazilian Federal Revenue, which in SC COSIT no. 107 of 2023, when dealing with the amounts arising from the contract for the assignment of use and licensing of computer programs sent abroad, however, simultaneously considered these contracts as a service and as exploitation of Copyright. The article aims to understand how Brazilian legislation approaches the taxation of software with a special focus on the difference between the treatment established by the STF for the taxation of goods and services and the Revenue's guidance regarding federal taxation of software. The hypothetical-deductive method will be used with the reading of STF rulings, the study of SC COSIT carried out by the Federal Revenue Service, reading of academic articles on software taxation and copyright legislation. The conclusion is that the Federal Revenue, for federal taxation purposes, establishes a dual legal nature for computer programs, either as movable assets under the dictates of copyright legislation, or as a service in accordance with the Supreme Court's position |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-03-19 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.set.edu.br/direito/article/view/11851 |
url |
https://periodicos.set.edu.br/direito/article/view/11851 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.set.edu.br/direito/article/view/11851/5541 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2024 Interfaces Científicas - Direito info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2024 Interfaces Científicas - Direito |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Edunit |
publisher.none.fl_str_mv |
Edunit |
dc.source.none.fl_str_mv |
Interfaces Científicas - Direito; v. 9 n. 3 (2024): Fluxo Contínuo; 31-51 2316-381X 2316-3321 10.17564/2316-381X.2024v9n3 reponame:Interfaces Científicas. Direito (Online) instname:Universidade Tiradentes (UNIT) instacron:UNIT |
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Universidade Tiradentes (UNIT) |
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reponame_str |
Interfaces Científicas. Direito (Online) |
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Interfaces Científicas. Direito (Online) |
repository.name.fl_str_mv |
Interfaces Científicas. Direito (Online) - Universidade Tiradentes (UNIT) |
repository.mail.fl_str_mv |
||crismporto@gmail.com|| ilzver@gmail.com |
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