O comércio de bens intangíveis no mercado virtual e a problemática de sua tributação

Abstract

This dissertation analyses differential tax aspects in electronic commerce of intangible goods considering interferences of this treatment in other branches of law. As this type of trade has been increasing in recent years the States has been worried concerning its tax regulation, since there is no equity between suppliers of immaterial goods through the internet and suppliers of the same products in traditional trade. In this last situation there is no way to evade taxes without turning to crime, because there will be a physical good containing something immaterial (information) which could be sold by download, and in this case there is not any legal form to oblige the payment of the tax over the selling of the same product. The relation with economic law exists precisely because commerce of goods through the internet may prejudice suppliers that do not sell goods by means of the international network, especially when these goods are immaterial, as there is no way to fiscalize the payment of taxes due to these operations and this generates unfair competition.