Imunidade constitucional sobre livros, jornais e periódicos: extensão as reproduções técnicas (cd-rom/disquetes)

AUTOR(ES)

Reinaldo de Deus Rodrigues

DATA DE PUBLICAÇÃO

2001

RESUMO

The objective of this work is to analyze paragraph d, clause 150, VI, of the Brazilian Constitution in order to demonstrate that the tax immunity applicable to books, newspapers and periodicals also applies to CD-ROMS that have an equivalent content. Preliminarily, we will present a brief review of the written media, from the clay tablets and papyri to current press and electronic means, which propitiate the continuous and inevitable changes in the means used to express human ideas, in different periods of time, Thereafter, we will analyze the Brazilian legal system and some constitutional principles that are at the basis of tributary immunity. After that, we will make some considerations about the interpretation of legal rules and their applications, which will be used as instruments of exegesis within the principle that legal rules should not be interpreted out of their context, but should take into consideration the general constitutional principles, particularly in their systematic and finalistic elements. Then, the tributary problem, the role of the federation, and of the rigid distribution of responsibilities among political entities will be considered in order to approach the subject of tax immunity. From that we will proceed to the analysis of the meaning of the words "books", "newspapers", and "periodicals" in constitutional terms, coming to the conclusion that tax immunity aims at guaranteeing freedom of expression and the dissemination of culture. Concluding, the analysis of clause 150, VI of the Brazilian Federal Constitution shows that the concept of immunity is also applicable to books, newspapers and periodicals edited in CD-ROMS - because what is intended is to privilege the content, the propagation of ideas and the promotion of culture by the media, no matter the physical means used

ASSUNTO(S)

imunidade do artigo 150, vi, d, da constituicao federal imunidade constitucional principios constitucionais direito constitucional direito brasil -- direito constitucional

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