A incidência tributária sobre a comunicação audiovisual sob demanda

Abstract

This work aims to achieve the tax nature of the on-demand audiovisual communication, an activity developed by companies such as Netflix, which only came to be taxed in 2017 from the publication of the Federal Complementary Law #157, placing this practice whithin the tax incidence of the Tax over Service. Therefore, this study verifies if the on-demand audiovisual communication really fits on what the Tax over Service dictates, whether it should be taxed throught the Tax over Merchandise, or whether it would be necesary to create a new tax using the residual competence of the Union. For this, na analysis was initially made of the Brazilian tax system, as well as na exposition about the concepts and circumstances that characterize the release of online media by streaming. Then, using the theoretical instruments of the incidence matrix rule, the concepts of service and merchandise were defined in order to prevent the taxation of the on-demand audiovisual communication through the Tax over Service or the Tax over merchandise, leaving, therefore, the jurisdiction of the Residual Tax to create a tax specific to this activity.