A prestação de serviços de comunicação: conceito e limites para a sua tributação

• Ano de defesa: 2009
• Autor(a) principal: Rabelo Filho, Antônio Reinaldo
• Orientador(a): Horvath, Estevão
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: ICMS; Incidência; Regra-matriz; Incidencia de impostos > Brasil; Imposto sobre Circulacao de Mercadorias e Servicos; Servicos de comunicacao > Impostos > Brasil
• Palavras-chave em Inglês: Communication services tax; Communications; Event of assessment
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/8851

The present study aims at ascertaining the specific aspects regarding the levying of the Tax on Communication Services, by means of distinguishing between the service communications tax s event of assessment s nucleus to provide communication services and other related conducts. Subsequently, we also analyze the tax system in order to outline the premises needed to comprehend the Tax on Communication Services event of assessment. By means of these studies, we conclude that to provide communication services , as said tax s event of assessment s nucleus, must be understood as the conduct of offering the necessary and sufficient conditions to transport a message. Furthermore, we define the concepts of radio broad-casting, publicity and paid television, in order to conclude that radio broad-casting is taxed by the Tax on Communication Services. Regarding to publicity and advertising, the tax doesn´t levy on their production but only on the service rendered for their transportation if it was the utility hired. However, we understand that paid television, when monthly paid for by its users, does not meet the necessary requirements to be levied by the Tax on Communication Services. Regarding the telecommunication services, we initiated our research with an overview of the Brazilian telecommunications system prior to the privatization process, which resulted in the General Telecommunications Law GTL. Afterwards, we focused on the utilities and features provided by not only the communication service providers, but also of those provided by third-parties. From this we noticed that when there is economic autonomy and private usage, put at the user s disposal by means of an affirmative obligation established in law, the correct event of assessment is that of the Service Tax. However, it is necessary to previously verify if it is something accessory and contemplated in the concept of offering the necessary and sufficient means of transporting messages from third-parties, in return for payment. If the answer is positive than the activity may be levied by the Tax on Communication Services. Lastly, we conclude that it is necessary to dissociate the utilities offered by means of the internet, or even cellular phones, from the concept of providing services, which is the event of assessment of the Tax on Communication Services and of the Service Tax, insofar as the assignment of the rights pertaining to a program or content, even if only on a temporarily basis, does not align itself with the conduct of executing said content or of transporting it to a third-party. In brief, we understand that the correct comprehension of each of the legal relationships displayed will give the interpreter the necessary instruments to define the applicable tax norms