A imunidade tributária dos livros eletrônicos e e-readers: alteração do entendimento do Supremo Tribunal Federal diante do julgamento dos Recursos Extraordinários 330.817/RJ e 595.676/RJ

Abstract

The present study sought to understand whether or not the understanding signed by the Federal Supreme Court in Extraordinary Appeals 330,817/RJ and 595,676/RJ fits the provisions contained in Article No. 150, item VI, subitem ―d‖ of the Federal Constitution. To this end, the historical evolution of the concept of book was neatly addressed, taking into account the time frame between rock paintings and the advent of digital reading media. After that, it was discussed what is meant by Tax Immunity, explaining the historicity of the institute, as well as its applicability in the Brazilian legal system. Subsequently, the Tax Immunities were treated as entrenched clauses, and their species were analyzed briefly. Then, it was discussed about the extension of Cultural Immunity to electronic books and e-readers, analyzing, first, its historicity in the Brazilian Constitutions, and, shortly after, the comprehensive and restrictive theses involving this kind of immunity were discussed. Finally, the principles and methods of constitutional interpretation applicable to the Tax Immunities were presented in detail, making it possible to understand the basis of the interpretative process, which involved the judgment of both Extraordinary Appeals in question. Regarding the methodology adopted in this work, the deductive method, exploratory and descriptive techniques were used, as well as the bibliographic research procedure. As a result of the research, it was concluded that the understanding signed by the Supreme Court was adequate to the provisions of Article No. 150, item VI, subitem ―d‖ of the Federal Constitution, which took into account the principles and methods of constitutional interpretation, acting in accordance with Brazilian constitutional law, to the extent that the Supreme Court was able to adapt the rule contained in Article No. 150, item VI, subitem ―d‖ of the Federal Constitution to current needs, considering the change provided by new reading technologies.