O fisco e as novas tecnologias da informação e da comunicação: sobre a utilidade do conceito de 'natureza das coisas' para a concretização das normas fiscais e tributárias

Abstract

This essay deals with the discussion of concret cases of normative regulation concerning information technologies in the context of relations between the Tax Authorities and the Contributors, such as the demand of remuneration for the use of public properties by private individuals and the inclusion, on the List of services annexed to Complementary Law 157/16, of the services of streaming and software development. The normalization (in the sense of giving norms) of the digital (politically and economically strategic) goods, within the scope of the relations between the Tax and the Taxpayer, demands that the legislator observe the data of the empirical reality that conform the scope of life that intends to regulate, under penalty of produce a materially inadequate normativity. Therefore, it is the objective of this study, based on concrete cases of action by the fiscal administration and tax legislation, to point out the utility of the recovery of the classic concept of ‘nature of things’ in the implementation of fiscal and tax rules, so as to remain guaranteed the coherence and the rationality of the legal system. The path chosen for the exposition was the inductive (from the cases for theses) and the procedures, analytical-comparative of normative texts, specialized literature and judicial decisions. The partial conclusions are exposed throughout the text, to remain articulated at the end.