Imunidades tributárias e a interpretação extensiva do art. 150, vi, "d", da constituição federal

Abstract

This article aims to initially make a few remarks about the tax immunity, its legal nature and species, with particular attention to the one provided in Article 150, VI, "d", of the Federal Constitution. In this sense, we demonstrate that the digital book, also known as e-book, has tax immunity in the same way that books, newspapers and periodicals printed on paper and physically palpable. The theme is justified due to the continuing technological development present in contemporary society, which promotes knowledge, especially by electronic means. Although the issue is still under discussion by the Supreme Court, we believe it is possible to broad interpretation of article 150, VI, "d" of the Federal Constitution to the extent that the book, regardless of the format in which it stands, is the means by which it seeks to achieve the dissemination of culture and the protection of social rights of education, information and free thought, and, as will be shown, was in order to protect such principles that the constitutional legislator created the immunizing rule in Article 150, VI, "d", of the Federal Constitution