A tributação do ICMS-comunicação na era da convergência tecnológica

Abstract

The main objective of this paper is to examine the incidence of ICMS – Comunicação (State Tax on Communication Services) in the scenario of technological convergence. The development of telecommunications provides new activities and technologies to society, which must be analyzed to be included in the ‘ICMS – Communication’ incidence hypotheses. Starting by the presentation of the historical evolution of telecommunications in Brazil, bringing to the fore basic concepts for understanding the theme. Furthermore, the notion of the legal system adopted is exposed, emphasizing the instrumental character of the law. Subsequently, the distribution of tax jurisdiction system in the Federal Constitution of 1988 is examined, with special attention giving to the authorization to impose tax on communication services. Having defined these premises, the meaning of the term "onerous service of communication services" is scrutinized to establish the criteria of the standard norm of incidence of the state tax.Finally, we will analyse the incidence of ICMS-Comunicação on some activities associated to the advances in telecommunications, especially the Internet, highlighting the technological repercussion for positive law