Imunidade tributária musical na Constituição Federal de 1988: uma quimera frente a acordos internacionais em que a República Federativa do Brasil é parte?

Abstract

This research project examines the possibility of recognizing the tax immunity inserted in section VI point “e" Article 150 of the 1988 Constitution, introduced by Constitutional Amendment. 75 of October 15, 2013, musical works of foreign artists, under the principle of national treatment which governs the Federative Republic of Brazil in its international tax relations. The paper aims to provide information for a better understanding of the institute of international taxation, then analyze the amendment that gave rise to the constitutional provision, in order to discuss the subject of this project. Later they will be considered constitutional and legal requirements necessary for problem resolution presented in order to present an innovative interpretation of tax immunity Institute contemplated in Article 150, VI, "and" the Magna Charta, and possible cases of applicability of the standard , particularly with respect to its length in the international tax scenario (eg saw the Agreement on Trade-Related aspects of Intellectual Property rights, in Portuguese: Agreement on aspects of Intellectual Property rights Related to Trade). Thus, the work aims to demonstrate that from a reading according to the Constitution, an integrative and teleological view is possible to extend the immunity of article 150, section VI, paragraph "and" the material supports or digital files containing sound recordings and vídeo-phonograms musical produced abroad containing musical works of foreign and Brazilian authors.