Tax Law

The purpose of this work is to analyze the possibility of tax immunity enlargement granted by Article 150, VI (d) of the Federal Constitution to books, newspapers, periodicals and the paper for the printing. According to the understanding of doctrine and case law, the purpose of immunizing standard is to guarantee the freedom of expression, to give the maximum effectiveness to the manifest of thoughts and ensure access to information. Amid a technological progress which introduced new media, becomes necessary an analysis about the standard in question becomes necessary, with a broad interpretation of book concept, to also cover electronic books. Therefore, the concept of the book itself, its purpose, and the constitutional principles bounded to it, were analyzed. The final analysis is shown by the opportunity to reconsider the societal and technological changes and apply them in the legislation, using the existing interpretation methods, in order to safeguard the values protected by the Federal Constitution.