Zusammenfassung
The issue of software taxation in Brazil has persisted for decades. The difficulty in taxing software arises from the fact that the definition and content of softwarehaschanged over the years. Here, we observe an attempt by the municipal and state tax authorities at the complex task of delineating software taxation, being that due to the multi-level federative taxation system, it is currently possiblethat both levels want tax software transactions (A).
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Notes
- 1.
There are also other federal laws and decrees regulating Intellectual Property, as well as regulations, normative acts and Resolutions published by the National Institute for Intellectual Property (INPI).
- 2.
Article 155, II.
- 3.
ICMS (Imposto sobre circulação de mercadorias e prestação de serviços de transporte interestadual e intermunicipal e comunicação).
- 4.
Imposto sobre serviços de qualquer natureza.
- 5.
Article 156, III.
- 6.
Published on 31 July 2003.
- 7.
Ruling n° RE 176.626–3 / SP. It is important to stress STF is the competent court to deal with all matters involving offenses against the Federal Constitution.
- 8.
The Federal Constitution, in Article 156, III, grants powers to municipalities to tax services listed in a complementary law. This article also establishes that a complementary law must regulate certain aspects of ISS, such as: minimum and maximum ISS rates; exemptions for the export of services and incentive and exemptions.
- 9.
Updated in 2016.
- 10.
Updated in 2016.
- 11.
CONFAZ is a body formed by the Secretaries of Economy, Finance, and Taxation of the States and the Federal District, which meats to make decisions granting or revoking tax and financial exemptions, incentives and benefits from – ICMS (Constitution, Art. 155, item II and § 2, item XII, G and Complementary Law No. 24of 7 Jan 1975).
- 12.
According to the Article 146 of the Federal Constitution.
- 13.
São Paulo State Ruling n° 10.382/20.016, 28, July 2016 and Decisão Normativa CAT 4/2017.
- 14.
Court case no. 176.626–3.
- 15.
Law No. 10.865/2004, Article 1, § 1.
- 16.
According to the Article 767 of the RIR/2018.
- 17.
Law No. 9.779/99, Article 8.
- 18.
Law No. 10.865 /2004, Article 1, § 1.
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© 2021 Der/die Autor(en), exklusiv lizenziert durch Springer Fachmedien Wiesbaden GmbH, ein Teil von Springer Nature
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Vieira, I.P. (2021). Taxeson Software in Brazil. In: Kraft, W.W., Striegel, A. (eds) WCLF Tax und IP Gesprächsband 2019. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-32073-7_3
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DOI: https://doi.org/10.1007/978-3-658-32073-7_3
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