SIZE Diminuir tamanho da fonte Aumentar tamanho da fonte
Highlights Print

The Brazilian Federal Supreme Court (STF) approves binding precedent on tax immunity for electronic books

04/16/2020

In a unanimous decision, the Plenary of the Brazilian Federal Supreme Court (STF) approved, in a virtual session, the Binding Precedent Proposal (PSV) 132 formulated by the Brazilian Association of Information and Communication Technology Companies (Brasscom), to establish that the tax immunity given by the Federal Constitution to paper, newspapers, books and periodicals also applies to digital books and their imported components.

Brasscom's proposal was based on consolidated STF jurisprudence in the joint judgment of Extraordinary Appeals (REs) 330817 (Theme 593) and 595676 (Theme 259), with general repercussion, in March 2017. On that occasion, the Plenary held that, pursuant to article 150, VI(d) of the Federal Constitution, books, newspapers, periodicals and paper sheets intended for their printing are exempt from tax, and that such immunity should cover electronic books, exclusive media for reading and storage and electronic components that accompany educational material.

The wording approved for the Binding Precedent 57, under the terms of the vote of the rapporteur, Justice Dias Toffoli, Chief Justice of the STF, was the following:

"The tax immunity set forth in art. 150, VI, d, CF/88 applies to the import and marketing, in the domestic market, of the electronic book (e-book) and supports exclusively used to fix them, as readers of electronic books (e-readers), even if they have accessory features.

AR/AS//CF -CG/FB/GL

Read more

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