O Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídica

Detalhes bibliográficos
Ano de defesa: 2024
Autor(a) principal: Dutra, Beatriz Zanetti
Orientador(a): Michels, Gilson Wessler
Banca de defesa: Não Informado pela instituição
Tipo de documento: Tese
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Florianópolis, SC.
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Direito Tributário
Imposto de Renda
Liberdade Econômica
Direito de Imagem
Direitos Personalíssimos
Link de acesso: https://repositorio.ufsc.br/handle/123456789/262759
Resumo: TCC (graduação) - Universidade Federal de Santa Catarina, Centro de Ciências Jurídicas, Direito.
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spelling Universidade Federal de Santa Catarina.Dutra, Beatriz ZanettiMichels, Gilson Wessler2025-01-16T14:09:49Z2025-01-16T14:09:49Z2024-07-06https://repositorio.ufsc.br/handle/123456789/262759TCC (graduação) - Universidade Federal de Santa Catarina, Centro de Ciências Jurídicas, Direito.Este trabalho tem como objetivo avaliar as peculiaridades da tributação da renda oriunda da exploração patrimonial do direito de imagem, especificamente no contexto da utilização de pessoas jurídicas, no âmbito do Imposto de Renda. A pesquisa busca responder à seguinte pergunta de pesquisa: "Como se dá o tratamento tributário da renda gerada pela exploração do direito de imagem, quando cedido a pessoas jurídicas, considerando a legislação vigente e os posicionamentos doutrinários e jurisprudenciais?". Para atingir esse objetivo, a metodologia adotada é qualitativa e exploratória, baseada na análise da legislação vigente, dos entendimentos doutrinários sobre a tributação da renda oriunda de direitos personalíssimos e da análise jurisprudencial, com foco nas decisões emblemáticas do Conselho Administrativo de Recursos Fiscais. O trabalho também pretende contribuir para o debate atual da doutrina, confrontando-a com os posicionamentos conservadores da jurisprudência, propondo uma reflexão crítica sobre a falta de segurança jurídica gerada pelas incertezas nos impasses administrativos, que são frequentemente marcados por tendências inflexíveis.65porFlorianópolis, SC.Open Access.info:eu-repo/semantics/openAccessDireito TributárioImposto de RendaLiberdade EconômicaDireito de ImagemDireitos PersonalíssimosO Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídicainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisreponame:Repositório Institucional da UFSCinstname:Universidade Federal de Santa Catarina (UFSC)instacron:UFSCLICENSElicense.txtlicense.txttext/plain; charset=utf-817508https://repositorio.ufsc.br/bitstream/123456789/262759/3/license.txtc0bc68be64da770871e46b24415ba2e2MD53ORIGINALTCC Beatriz Dutra O Aspecto Personalíssimo do Direito de Imagem - Os Impactos da Tributação da Renda na Pessoa Jurídica.pdfTCC Beatriz Dutra O Aspecto Personalíssimo do Direito de Imagem - Os Impactos da Tributação da Renda na Pessoa Jurídica.pdfTCCapplication/pdf474624https://repositorio.ufsc.br/bitstream/123456789/262759/1/TCC%20Beatriz%20Dutra%20O%20Aspecto%20Personali%cc%81ssimo%20do%20Direito%20de%20Imagem%20-%20Os%20Impactos%20da%20Tributac%cc%a7a%cc%83o%20da%20Renda%20na%20Pessoa%20Jur%c3%addica.pdfa48c7f190513e822a5eb939a48b827ddMD51termo ineditismo tcc assinado.pdftermo ineditismo tcc assinado.pdftermo ineditismoapplication/pdf274362https://repositorio.ufsc.br/bitstream/123456789/262759/2/termo%20ineditismo%20tcc%20assinado.pdf198e968fe6cb0a9d3d6256a404ddb264MD52123456789/2627592025-01-16 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a tanto, não podem ser contornadas em jurisdições cumprindo obrigações sob o Artigo 11 do Tratado da OMPI de Direito de Autor adotado em 20 de dezembro de 1996, e/ou acordos internacionais similares.
    e. Exceções e Limitações significam utilização justa (“fair use”), tratamento justo (“fair dealing”), e/ou qualquer outra exceção ou limitação ao Direito de Autor e Direitos Similares que se aplique à Sua utilização do Material Licenciado.
    f. Material Licenciado significa o trabalho artístico ou literário, base de dados, ou outro material ao qual o Licenciante aplicou esta Licença Pública.
    g. Direitos Licenciados significam os direitos concedidos a Você sujeitos aos termos e condições desta Licença Pública, que são limitados a todos os Direitos de Autor e Direitos Similares que se apliquem à Sua utilização do Material Licenciado e que o Licenciante tem o direito de licenciar.
    h. Licenciante significa o(s) indivíduo(s) ou entidade(s) concedendo direitos sob esta Licença Pública.
    i. Não-Comercial significa não primariamente intencionado ou direcionado a uma vantagem comercial ou compensação monetária. Para os fins desta Licença Pública, a troca de Material Licenciado por outro material sujeito a Direito de Autor e Direitos Similares via compartilhamento digital de arquivos ("partilha de ficheiros") ou meios similares é Não-Comercial, desde que não haja pagamento ou compensação monetária relacionados com a troca.
    j. Compartilhar significa fornecer material ao público por qualquer meio ou processo que requeira permissão sob os Direitos Licenciados, como reprodução, exibição pública, execução pública, distribuição, disseminação, comunicação ou importação, e disponibilizar material ao público, incluindo por vias pelas quais os membros do público possam ter acesso ao material a partir de um local e no momento individualmente escolhidos por eles.
    k. Direitos Sui Generis sobre Bases de Dados significam outros direitos, que não o direito de autor e direitos conexos, resultantes da Diretiva 96/9/EC do Parlamento Europeu e do Conselho de 11 de Março de 1996 sobre a proteção legal de bases de dados, conforme emendada e/ou sucedida, bem como outros direitos essencialmente equivalentes em qualquer lugar do mundo.
    l. Você significa o indivíduo ou entidade que exerce os Direitos Licenciados sob esta Licença Pública. Lhe, Seu, Sua e Suas têm um significado correspondente.

Cláusula 2 – Âmbito.

    a. Concessão da licença.
        a. De acordo com os termos e condições desta Licença Pública, o Licenciante concede-Lhe, pelo presente, uma licença mundial, isenta de royalties, não sublicenciável, não exclusiva, e irrevogável para exercer os Direitos Licenciados sobre o Material Licenciado para:
            A. reproduzir e Compartilhar o Material Licenciado, no todo ou em parte, somente para um fim Não-Comercial; e
            B. produzir, reproduzir, e Compartilhar Material Adaptado somente para um fim Não-Comercial.
        b. Exceções e Limitações. Para evitar dúvidas, quando Exceções e Limitações sejam aplicáveis à Sua utilização, esta Licença Pública não se aplica, e Você não precisa de cumprir com os seus termos e condições.
        c. Termo. O termo desta Licença Pública está especificado na Cláusula 6(a).
        d. Meios/suportes e formatos; modificações técnicas permitidas. O Licenciante autoriza Você a exercer os Direitos Licenciados em todos os meios/suportes e formatos conhecidos agora ou criados posteriormente, e a fazer as modificações técnicas necessárias para tanto. O Licenciante cede e/ou concorda em não reivindicar nenhum direito que proíba Você de fazer modificações técnicas necessárias ao exercício dos Direitos Licenciados, incluindo modificações técnicas necessárias para contornar Medidas Eficazes de Caráter Tecnológico. Para os fins desta Licença Pública, fazer simplesmente modificações autorizadas por esta Cláusula 2(a)(4) nunca produz Material Adaptado.
        e. Receptores subsequentes.
            A. Oferta pelo Licenciante – Material Licenciado. Cada receptor do Material Licenciado recebe automaticamente uma oferta do Licenciante para exercer os Direitos Licenciados sob os termos e condições desta Licença Pública.
            B. Sem restrições subsequentes. Você não pode propor ou impor quaisquer termos ou condições, adicionais ou diferentes, ou aplicar quaisquer Medidas Eficazes de Caráter Tecnológico, sobre o Material Licenciado, se tal restringir o exercício dos Direitos Licenciados por qualquer receptor do Material Licenciado.
        f. Sem endosso. Nada nesta Licença Pública constitui ou pode ser entendido como uma permissão para afirmar ou sugerir que Você, ou que a Sua utilização do Material Licenciado, é conectado ao, patrocinado ou endossado pelo, ou tem status oficial concedido pelo, Licenciante ou terceiros designados para receber atribuição como previsto na Cláusula 3(a)(1)(A)(i).
    b. Outros direitos.
        a. Direitos morais, como o direito à integridade, não são licenciados por esta Licença Pública, nem o são os direitos de imagem, privacidade, e/ou outros direitos de personalidade similares; contudo, na medida do possível, o Licenciante renuncia e/ou concorda não exercer quaisquer desses direitos detidos pelo Licenciante, na medida necessária para permitir que Você exerça os Direitos Licenciados, mas não de outra forma.
        b. Direitos de patente e marcas não se encontram licenciados sob esta Licença Pública.
        c. Na medida do possível, o Licenciante renuncia a qualquer direito de cobrar-Lhe royalties pelo exercício dos Direitos Licenciados, quer diretamente quer por meio de uma entidade de gestão coletiva, sob qualquer regime de licenciamento voluntário ou legal, disponível ou compulsório. Em todos os outros casos, o Licenciante reserva expressamente o direito de arrecadar tais royalties, inclusive quando o Material Licenciado é utilizado para fins diferentes do fim Não-Comercial.

Cláusula 3 – Condições da Licença.

O Seu exercício dos Direitos Licenciados fica expressamente sujeito às condições seguintes.
    a. Atribuição.
        a. Se Você Compartilhar o Material Licenciado (incluindo sob uma forma modificada), Você deve:
            A. manter o seguinte, se for fornecido pelo Licenciante com o Material Licenciado:
                i. identificação do(s) criador(es) do Material Licenciado e quaisquer outros designados para receber atribuição, de qualquer forma razoável solicitada pelo Licenciante (incluindo por pseudónimo, se designado);
                ii. um aviso de direito de autor e direitos conexos;
                iii. um aviso que se refere a esta Licença Pública;
                iv. um aviso que se refere à exclusão de garantias;
                v. um URI ou um hyperlink para o Material Licenciado na medida razoavelmente exequível;
            B. indicar se Você modificou o Material Licenciado e manter uma indicação de quaisquer modificações prévias; e
            C. indicar que o Material Licenciado é licenciado com esta Licença Pública, e incluir o texto de, ou o URI ou o hyperlink para, esta Licença Pública.
        b. Você pode satisfazer as condições da Cláusula 3(a)(1) de qualquer forma razoável, tendo em conta o suporte, os meios e o co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dc.title.pt_BR.fl_str_mv O Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídica
title O Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídica
spellingShingle O Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídica
Dutra, Beatriz Zanetti
Direito Tributário
Imposto de Renda
Liberdade Econômica
Direito de Imagem
Direitos Personalíssimos
title_short O Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídica
title_full O Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídica
title_fullStr O Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídica
title_full_unstemmed O Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídica
title_sort O Aspecto Personalíssimo do Direito de Imagem: Os Impactos da Tributação de Renda na Pessoa Jurídica
author Dutra, Beatriz Zanetti
author_facet Dutra, Beatriz Zanetti
author_role author
dc.contributor.pt_BR.fl_str_mv Universidade Federal de Santa Catarina.
dc.contributor.author.fl_str_mv Dutra, Beatriz Zanetti
dc.contributor.advisor1.fl_str_mv Michels, Gilson Wessler
contributor_str_mv Michels, Gilson Wessler
dc.subject.por.fl_str_mv Direito Tributário
Imposto de Renda
Liberdade Econômica
Direito de Imagem
Direitos Personalíssimos
topic Direito Tributário
Imposto de Renda
Liberdade Econômica
Direito de Imagem
Direitos Personalíssimos
description TCC (graduação) - Universidade Federal de Santa Catarina, Centro de Ciências Jurídicas, Direito.
publishDate 2024
dc.date.issued.fl_str_mv 2024-07-06
dc.date.accessioned.fl_str_mv 2025-01-16T14:09:49Z
dc.date.available.fl_str_mv 2025-01-16T14:09:49Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/doctoralThesis
format doctoralThesis
status_str publishedVersion
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url https://repositorio.ufsc.br/handle/123456789/262759
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv Open Access.
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Open Access.
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 65
dc.publisher.none.fl_str_mv Florianópolis, SC.
publisher.none.fl_str_mv Florianópolis, SC.
dc.source.none.fl_str_mv reponame:Repositório Institucional da UFSC
instname:Universidade Federal de Santa Catarina (UFSC)
instacron:UFSC
instname_str Universidade Federal de Santa Catarina (UFSC)
instacron_str UFSC
institution UFSC
reponame_str Repositório Institucional da UFSC
collection Repositório Institucional da UFSC
bitstream.url.fl_str_mv https://repositorio.ufsc.br/bitstream/123456789/262759/3/license.txt
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https://repositorio.ufsc.br/bitstream/123456789/262759/2/termo%20ineditismo%20tcc%20assinado.pdf
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bitstream.checksumAlgorithm.fl_str_mv MD5
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repository.name.fl_str_mv Repositório Institucional da UFSC - Universidade Federal de Santa Catarina (UFSC)
repository.mail.fl_str_mv sandra.sobrera@ufsc.br
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