Distinção entre bens e serviços na economia digital: reflexões sobre a tributação de produtos digitais

Abstract

This article addresses the tax challenges faced by the Brazilian legal system in the face of the digital economy, questioning the influence of this reality on the distinction between goods and services for tax purposes. First, we review the basic concepts of the digital medium and digital products, highlighting their intangible nature and the difficulty of defining the latter. We analyze the decision of the STF in ADI 5659/MG on the correct tax incidence of software, as well as the estimates of the proposals for constitutional amendments 45/2019 and 110/2019 for a tax reform, which has in its scope the creation of the Tax on Assets and Services. The work did not seek to exhaust the theme, only bring reflections on the subject is additional comments from the perspective that the digital economy not only impacted the distinction between goods and services for tax law, but also made this dichotomy legally irrelevant.