Auditor-Fiscal Da Receita Federal Practice Questions - Receita Federal Do Brasil - Auditor-Fiscal (AFRFB) Exam

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A digital publisher imports dedicated electronic reading devices (e-readers) with monochromatic electronic ink displays, whose sole technical purpose is the storage and reading of digital books. The Brazilian Federal Revenue Service (Secretaria Especial da Receita Federal do Brasil) assesses Import Duty (II) and Tax on Industrialized Products (IPI) on the importation of these devices. According to the Federal Constitution of 1988 and the binding jurisprudence of the Brazilian Federal Supreme Court (STF Súmula Vinculante 57), what is the tax status of these e-reader devices?

The cultural tax immunity under Article 150, VI, 'd' of CF/88 applies strictly to physical paper books, so e-readers are subject to ordinary federal taxation. E-readers are covered by subjective tax immunity only if imported directly by accredited public educational and research institutions. The constitutional tax immunity under Article 150, VI, 'd' of CF/88 extends to electronic books (e-books) and dedicated electronic readers (e-readers), preventing the assessment of taxes on their import and production. E-readers enjoy a statutory tax exemption (isenção) for Import Duty, but remain fully subject to IPI because they constitute processed electronic hardware.

Correct Answer:

The constitutional tax immunity under Article 150, VI, 'd' of CF/88 extends to electronic books (e-books) and dedicated electronic readers (e-readers), preventing the assessment of taxes on their import and production.

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