Tributação sobre os vídeos sob demanda : a influência da globalização sobre as normas tributárias

Abstract

Analysis of the potential conflict of competence to enforce taxation over videos on demand over the Internet, between the tax Communication Services - ICMS-C, of state’s competence, and the Tax on Services of any kind - ISSQN of municipal’s competence. Review of the Fundamental Rights’ evolution and the identification of “virtual rights” as a new dimension. Appraisal of tax law as a mean to financing Fundamental Rights by tax fairness. Investigation of globalization’s influence on ecommerce taxation. Exam of tax law’s structure over software, telecommunications and video on demand in Comparative Law. Parallel between ICMS-C and ISSQN as potential taxes over video on demand. Reconnaissance of the inexistence of legal provision about the taxation over video on demand. Proposition of unconstitutionality of prospective tax rule that enforce taxation over video on demand only by the internet, differently of conventional form, given the unequal treatment of identical legal facts.