Tributação do comércio eletrônico direto

Abstract

Depicts the evolution of consumption taxation and examines some of the social transformations brought by the IT revolution and by the advent of the Internet, highlighting, among these innovations, the rise of e-commerce, which has enabled the elimination of borders and the increasing demand for intangible goods. It explores, in particular, the rise of the electronic commerce in its direct type, in which digital goods and intangible assets, such as music, movies, books and softwares, for example, are transmitted through the World Wide Web directly to the consumer’s computer. Examines the development of technology and the consequent emergence of unpredictable situations to Law, investigating the consequences of this new reality to the Tax Law. Emphasizes the manifestations of the Courts and the thoughts of the leading scholars about the sale of digital goods, especially softwares, bringing attention to the obstacles to the application of the existing taxes on these operations.