IMUNIDADE TRIBUTÁRIA DO LIVRO ELETRÔNICO
DOI:
https://doi.org/10.12662/2447-6641oj.v3i5.p111-135.2005Keywords:
Imunidade, Tributação, Livro eletrônico, Extrafiscalidade, IsonomiaAbstract
Imunidade tributária do livro eletrônico. O conceito de livro. Restrições à aceitação da imunidade. Interpretação da norma imunizante contida no art. 150, VI, “d”, da Constituição Federal de 1988. Finalidade da imunidade tributária do livro. A fiscalidade e a extrafiscalidade da norma imunizante. Imunidade tributária do livro eletrônico e isonomia.
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