SIZE Diminuir tamanho da fonte Aumentar tamanho da fonte
Highlights Print

First Chamber: tax immunity on books, newspapers and periodicals does not comprehend machinery and supplies

Tuesday, October 03, 2017

In the trial session of the First Chamber of the Brazilian Federal Supreme Court (STF) on Tuesday (3), the Justices reaffirmed by majority the Court's jurisprudence in the sense that the tax immunity of books, newspapers and periodicals does not affect machinery and supplies. The discussion was raised in the analysis of appeals in the Interlocutory Appeal (AI) 713014, filed by Verdade Editora Ltda., and in the  Extraordinary Appeal (RE) 739085, filed by the newspaper O Valeparaibano Ltda.

The rapporteur, Justice Marco Aurélio, voted that the tax immunity provided for in article 150, section VI, item "d", of the Federal Constitution, is broad. "Books, newspapers and periodicals enjoy total immunity, covering product, machinery and supplies," he said, noting that the reference to "paper" contained in the constitutional provision provides only an example and is not numerus clausus. The rapporteur's vote did not gain a majority.

Justice Alexandre de Moraes dissented. He was followed by most of the Justices - Luís Roberto Barroso, Luiz Fux and Rosa Weber - in understanding that the provision of tax immunity is intended to ensure freedom expression of thought and cultural production, hence avoiding economic obstacles. For Moraes, the interpretation of this constitutional provision must be restrictive.

Contact us
Praça dos Três Poderes - Brasília - DF - Brazil - Zip Code 70175-900 Phone: 55.61.3217.3000