STF decide que livros digitais têm imunidade tributária

STF decide que livros digitais têm imunidade tributária

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Em votação unânime, o Plenário do Supremo Tribunal Federal (STF) decidiu que livros eletrônicos e os suportes próprios para sua leitura são alcançados pela imunidade tributária do artigo 150, inciso VI, alínea “d”, da Constituição Federal. Os ministros negaram provimento aos Recursos Extraordinários (REs) 330817 e 595676, julgados em conjunto na sessão desta quarta-feira (8). Para o colegiado, a imunidade tributária a livros, jornais, periódicos e ao papel destinado a sua impressão deve abranger os livros eletrônicos, os suportes exclusivos para leitura e armazenamento, além de componentes eletrônicos que acompanhem material didático.

No RE 330817, com repercussão geral reconhecida, o Estado do Rio de Janeiro questionava decisão do Tribunal de Justiça local (TJ-RJ) que, em mandado de segurança impetrado pela editora, reconheceu a existência da imunidade prevista no artigo 150 (inciso VI, alínea “d”) da Constituição Federal ao software denominado Enciclopédia Jurídica Eletrônica e ao disco magnético (CD ROM) em que as informações culturais são gravadas. Para o estado, o livro eletrônico, como meio novo de difusão, é distinto do livro impresso e que, por isso, não deve ter o benefício da imunidade.

Para o relator da ação, ministro Dias Toffoli, a imunidade constitucional debatida no recurso alcança também o livro digital. Segundo o ministro, tanto a Carta Federal de 1969 quanto a Constituição de 1988, ao considerarem imunes determinado bem, livro, jornal ou periódico, voltam o seu olhar para a finalidade da norma, de modo a potencializar a sua efetividade. “Assim foi a decisão de se reconhecerem como imunes as revistas técnicas, a lista telefônica, as apostilas, os álbuns de figurinha, bem como mapas impressos e atlas geográficos”, disse em seu voto (leia a íntegra).

Ainda de acordo com o relator, o argumento de que a vontade do legislador histórico foi restringir a imunidade ao livro editado em papel não se sustenta. O vocábulo “papel” constante da norma não se refere somente ao método impresso de produção de livros, afirmou. “O suporte das publicações é apenas o continente, o corpus mechanicum que abrange o seu conteúdo, o corpus misticum das obras. Não sendo ele o essencial ou, de um olhar teleológico, o condicionante para o gozo da imunidade”, explicou.

Nesse contexto, para o relator, a regra da imunidade igualmente alcança os aparelhos leitores de livros eletrônicos ou e-readers, confeccionados exclusivamente para esse fim, ainda que eventualmente estejam equipados com funcionalidades acessórias que auxiliem a leitura digital como acesso à internet para downloadde livros, possibilidade de alterar tipo e tamanho de fonte e espaçamento. “As mudanças históricas e os fatores políticos e sociais presentes na atualidade, seja em razão do avanço tecnológico, seja em decorrência da preocupação ambiental, justificam a equiparação do papel aos suportes utilizados para a publicação dos livros”, destacou.

RE 595676

O ministro Dias Toffoli também proferiu voto-vista no RE 595676, de relatoria do ministro Marco Aurélio, que já havia votado pelo desprovimento do recurso em sessão anterior.

Também com repercussão geral reconhecida, o RE 595676 foi interposto pela União contra acórdão do Tribunal Regional Federal da 2ª Região (TRF-2), que garantiu à Nova Lente Editora Ltda. a imunidade tributária na importação de fascículos compostos pela parte impressa e pelo material demonstrativo, formando um conjunto em que se ensina como montar um sistema de testes.

O relator, à época do início do julgamento, votou pelo desprovimento do recurso por entender que a imunidade no caso abrange também peças e componentes a serem utilizados como material didático que acompanhe publicações. O ministro Marco Aurélio argumentou que o artigo 150, inciso VI, “d”, da Constituição Federal deve ser interpretado de acordo com os avanços tecnológicos ocorridos desde sua promulgação, em 1988. Quando o julgamento foi suspenso pelo pedido de vista do ministro Dias Toffoli haviam votado os ministros Luís Roberto Barroso, Teori Zavascki, Rosa Weber e Luiz Fux, todos acompanhando o voto do relator.

Em seu voto-vista na sessão de hoje (8), o ministro Dias Toffoli também acompanhou o relator pelo desprovimento do recurso. Para Toffoli, os componentes eletrônicos que acompanham material didático em curso prático de montagem de computadores estão abarcados pela imunidade em questão, uma vez que as peças e sua montagem eletrônica não sobrevivem autonomamente. Ou seja, “as peças nada representam sem o curso teórico”, assinalou. Os demais ministros que ainda não haviam se manifestado votaram no mesmo sentido.

Teses

O Plenário aprovou, também por unanimidade, duas teses de repercussão geral para o julgamento dos recursos. O texto aprovado no julgamento do RE 330817 foi: A imunidade tributária constante do artigo 150, VI, “d”, da Constituição Federal, aplica-se ao livro eletrônico (e-book), inclusive aos suportes exclusivamente utilizados para fixá-lo. Para o RE 595676 os ministros assinalaram que “a imunidade tributária da alínea “d” do inciso VI do artigo 150 da Constituição Federal alcança componentes eletrônicos destinados exclusivamente a integrar unidades didáticas com fascículos”.

SP/CR

Leia mais:

6/8/2014 – Suspenso julgamento sobre tributos na importação de itens eletrônicos em material didático

29/9/2016 – STF inicia julgamento de recurso sobre imunidade tributária de livro eletrônico

Processos relacionados
RE 595676
RE 330817

Fonte: STF
Data: 08 de março de 2017
Acesso: 24 de março de 2017

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