Detalhes bibliográficos
| Ano de defesa: |
2019 |
| Autor(a) principal: |
Antunes, Priscila de Fátima Cavalcante Bueno |
| Orientador(a): |
Jesus, Isabela Bonfá de |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Direito
|
| Departamento: |
Faculdade de Direito
|
| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://tede2.pucsp.br/handle/handle/22565
|
Resumo: |
The present study does not intend to exhaustly cover the topic approached herein, but it is proving relevant before the fast pace of evolution of technology, thus reflecting the distance between well-established concepts in the legal order and its implications in the taxation of new technologies. The phenomenon, known as taxation of digital goods, has been causing an uproar in the legal community due to business models and the distinction between merchandise and service, thus representing a great challenge consistent with maintaining legal security as established by the Federal Constitution. In this respect, this study analyzes the tax jurisdiction granted by the Constitution and the inconsistencies that will ultimately lead to the Fiscal War between States and Municipalities. Then, it assesses the criteria of the Matrix Rule of Tax Incidence and the interpretation of the concepts of merchandise and service, as well as whether the evolution is able to cover different kinds of services and different categories of goods.The analysis of constitutional principles, such as the principle of legality, typicality and especially legal certainty, will drive the whole work by examining the decisions of the higher courts on the subject under discussion |
