{"id":8541,"date":"2020-04-24T09:37:15","date_gmt":"2020-04-24T12:37:15","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=8541"},"modified":"2020-04-24T09:37:15","modified_gmt":"2020-04-24T12:37:15","slug":"imunidade-tributaria-o-pleno-do-stf-divulgou-sumula-vinculante-sobre-as-operacoes-com-e-book","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2020\/04\/24\/imunidade-tributaria-o-pleno-do-stf-divulgou-sumula-vinculante-sobre-as-operacoes-com-e-book\/","title":{"rendered":"IMUNIDADE TRIBUT\u00c1RIA &#8211; O PLENO DO STF DIVULGOU S\u00daMULA VINCULANTE SOBRE AS OPERA\u00c7\u00d5ES COM E-BOOK"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Em sess\u00e3o virtual de 03.04.2020 a 14.04.2020, o Pleno do Supremo Tribunal Federal (STF) editou o seguinte enunciado de s\u00famula vinculante, que se publica no Di\u00e1rio da Justi\u00e7a Eletr\u00f4nico e no Di\u00e1rio Oficial da Uni\u00e3o, nos termos do \u00a7 4\u00ba do art. 2\u00ba da Lei n\u00ba 11.417\/2006:<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">S\u00famula vinculante n\u00ba 57 &#8211; A imunidade tribut\u00e1ria constante do art. 150, VI, \u201cd\u201d, da CF\/88 aplica-se \u00e0 importa\u00e7\u00e3o e comercializa\u00e7\u00e3o, no mercado interno, do livro eletr\u00f4nico (e-book) e dos suportes exclusivamente utilizados para fix\u00e1-lo, como os leitores de livros eletr\u00f4nicos (e-readers), ainda que possuam funcionalidades acess\u00f3rias.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Precedente: RE 330.817\/RJ, Rel. Min. Dias Toffoli, Tribunal Pleno, DJe de 31.08.2017 (Tema 593 da Repercuss\u00e3o Geral). Legisla\u00e7\u00e3o: Constitui\u00e7\u00e3o Federal , art. 150 , VI, &#8220;d&#8221;; Lei n\u00ba 11.417\/2006 , art. 2\u00ba , \u00a7 1\u00ba; Regimento Interno do Supremo Tribunal Federal, art. 354-E.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Bras\u00edlia, 15 de abril de 2020<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Ministro DIAS TOFFOLI Presidente<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(S\u00famula Vinculante n\u00ba 57\/2020 &#8211; Pleno do STF &#8211; DOU 1 de 24.04.2020)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>Fonte: Editorial IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em sess\u00e3o virtual de 03.04.2020 a 14.04.2020, o Pleno do [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-2dL","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/8541"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=8541"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/8541\/revisions"}],"predecessor-version":[{"id":8543,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/8541\/revisions\/8543"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=8541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=8541"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=8541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}