Tributação pelo ICMS da venda de conteúdo pela internet por meio de download

AUTOR(ES)

Ana Carolina Carpinetti

FONTE

IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia

DATA DE PUBLICAÇÃO

21/11/2012

RESUMO

The presence of technology of communication, especially Internet, is the daily life of people, on both personal and professional levels, is raising rapid and profound transformations in the way people relate to each other and perform the most diverse tasks. In this context, the electronic commerce performed by means of the Internet is gaining importance. The growing number of users of this modality of trade around the world and particularly in Brazil is causing the specialists to reflect on how this practice is performed. In the Law field, one of the aspects that deserve attention is related to the taxation of the sale of content obtained by means of download. The Brazilian legislation on the matter is still scarce, particularly with regarding the tax aspects of the electronic commerce. In view of that, the law professionals are presented with a great challenge: how to deal, from a tax standpoint, with the commercial transactions performed on the Internet? In this sense, the purpose of this study if to analyze the taxation of the transactions performed on the Internet with incorporeal assets by means of download. As a result, we conclude that the legal concepts used by the Federal Constitution of 1988 cannot be altered by the infra constitutional legislator. The Constitution when it foresees the possibility of instituting the ICMS, granted to the States the tax competence to implement a tax over the transactions related to the circulation of assets, as in movable assets, and therefore, tangible. Therefore, the transactions performed on the Internet that era related to the commercialization of digital assets that do not fulfill the material aspect of the ICMS incidence, which is, the circulation of tangible merchandise. As a consequence, there is no assessment if the state tax since not all the aspects of the ICMS assessment rule were fulfilled

ASSUNTO(S)

direito internet tributação icms comércio direto venda download internet taxation online commerce sale

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