Autor: Bacharéis em Direito 2014 | Publicado: 2013-11-04T05:28:00-08:00

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Direito Tributário I

Prof. Fábio Paiva



1º TRABALHO DE AVALIAÇÃO



Tradicionalmente
sempre existiram no sistema Constitucional Tributário brasileiro 4 tipos de
imunidades tributárias: recíproca (art. 150, VI, a, CF), sobre templos de
qualquer culto (art. 150, VI, b, CF), sobre patrimônio, renda ou serviços dos
partidos políticos, sindicatos, instituições de educação e assistência social
(art. 150, VI, c, CF) e sobre livros, jornais, periódico e papel (art. 150, VI,
d, CF).



No entanto, no
último dia 15/10/2013, foi promulgada a EC 75, que criou uma nova imunidade, de
acordo com o art. 150, VI, e, da CF/88, assim exposto:



Art. 150. Sem prejuízo de outras
garantias asseguradas ao contribuinte, é vedado à União, aos Estados, ao
Distrito Federal e aos Municípios:

VI - instituir impostos sobre: (Vide Emenda Constitucional nº 3, de 1993)

(...)

e) fonogramas e videofonogramas
musicais produzidos no Brasil contendo obras musicais ou literomusicais de
autores brasileiros e/ou obras em geral interpretadas por artistas brasileiros
bem como os suportes materiais ou arquivos digitais que os contenham, salvo na
etapa de replicação industrial de mídias ópticas de leitura a laser. (Incluída pela Emenda Constitucional nº 75, de
15.10.2013)



Valendo 2,5 pontos da segunda avaliação (não é
ponto extra, é parte da nota!), disserte sobre esse novo instituto,
interpretando o dispositivo constitucional, abordando temas como: o histórico
da proposta, a quem interessa/beneficiários, os benefícios para o Brasil/sociedade,
se será aplicada retroativamente, entre outros aspectos que entender importante.



O trabalho deverá
ser feito em grupos de 2 (dois), manuscrito, com um mínimo de 15 linhas e
máximo de 30. Deverá ser entregue 1 trabalho por grupo.



O prazo de entrega
será no dia da primeira chamada da segunda avaliação (25/11/13).



Dúvidas pelo e-mail:
fabio.paiva@metropolitana.edu.br&nbsp;