A imunidade tributária para arquivos de mídia online

Abstract

The present works refers the issue of tax immunity which does not reach the online media files. From a dogmatic hermeneutic methodology, to which the study "embark" on direct and indirect interpretation, which refers to a possible unconstitutionality about theme tax immunity, because not reached file falls within the provisions of ensejadas possibilities in the constitution. Thus, this framework does not cause harmful to manufacturers and consumers of this type of document, whose cost of production is greater and therefore the transfer to the reader also gets more expensive. Thus, we see a possible affront to the principle of tax equality, as a producer of a paper magazine only pay tribute ink, as the producer of online media file pays all of its production, even this it fits in list of article 150, VI, "d" and section II of the Constitution. With the "siege" closed for this type of media file there is a possible controversy despite the will of the legislature, it would be freedom of expression. Aiming within the context increased quality and minimize costs of the product (online media) to s atisfy the desires of the ultimate consignee and the will of the legislature reached.