The Tax Immunity of E-Readers in Brazil

ABSTRACT The paper explores the broadening of the tax immunity in article 150, incise VI, letter “d” of the brazilian Federal Constitution with a view to reach e-readers. Through study of the constitutional history of the norm, it elaborates a definition for tax immunity for the purpose of interpretation. The paper defends using a three-part hermeneutic method to get the essence of the immunizing rule, targeted to the guarantee of…
Corporate/Tax Lawyer. Nelson Wilians & Advogados Associados. Professor at Fundação Escola Superior de Advocacia do Estado do Ceará (Fesac/OAB). Professor at Universidade de Fortaleza (Unifor).
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