A tributação da computação em nuvem (cloud computing)

Abstract

One of the greatest challenges of modern law is the adaptability of the legislation to the society that changes ever faster, with new forms of technology unthinkable in the past. Among these innovations there is Cloud Computing, a set of computer services fitting the legal definition of service, but having no legal prevision, especially regarding its taxation. In face of the existing charges, it is identified as the most adequate one the Tax Over Services of Any Kind. However, at the light of constitutional and infra-constitutional principles, the charging for tributes over this service is seen as impossible in the current situation, both for lack of legal provision and for being a service provided out of the national territory, as well as for the lack of capacity to monitor and charge this tax by the municipalities.