THE IMPACT OF OBJECTIVE IMMUNITY OF THE PAPER INTENDED FOR THE PRINTING OF BOOKS, NEWSPAPERS, AND PERIODICALS PRESENTED IN ART. 150, ITEM IV, LETTER D OF THE FEDERAL CONSTITUTION OF 1988

Abstract

This article aims primarily to understand the tax exemption on paper intended for the printing of books, newspapers, and periodicals, with the objective of clarifying whether it is possible to measure the impact on the federal revenue. The Brazilian Federal Constitution of 1988 prohibits taxation on books, newspapers, periodicals, and paper intended for their printing, thereby preventing revenue collection through these items. This rule - considered an Immunity - originates from earlier constitutional texts and has been interpreted by the judiciary to ensure its application, generating an economic impact due to the intentional non-collection of taxes. Therefore, through this article, the goal is to understand the reasons and objectives for this exemption, the requirements for legal entities wishing to benefit from it, and an analysis of its economic impact.