A inconstitucionalidade do imposto sobre serviço nas plataformas streaming on demand: uma análise acerca do subitem 1.09 da lista anexa da Lei Complementar nº 157/2016

Abstract

The present study has the objective to analyzing the unconstitutionality of the Tax on Services on the streaming on demand platforms included in Complementary Law nº 157/2016, proposing to explain the legal nature of these activities and the concept of service used by the Federal Constitution for the purposes of taxation of the tax. In an initial way, the general aspects of the Tax on Service will be exposed, as well as its incidence rule, which favors a better understanding of this tax. Posteriorly, the specifics of the streaming platforms, their concept and operation will be observed, as well as the analysis of the terms of use on Netflix and Spotify, two of the main streaming platforms today. Then, before the concepts initially explained and analyzed, the peculiarities of subitem 1.09 of the attached list of LC nº 157/2016 will be exposed, as well as the evolution of the concept of service before the STF, demonstrating the change of understanding on the part of the Supreme. The research exposes the reflexes of the federal law in the municipal legislative updates about the streaming in the Municipal Tax Code of Sao Luis - Maranhao and the nuances on the collection about the Tax on Services. Finally, assert themselves the reasons and reasons for which sub-item 1.09 of LC 157/2016 can be understood as unconstitutional are stated.