CONSTITUTIONAL LIMITATIONS REGARDING THE DUTY OF TAXATION: IMMUNITY ON BOOKS, NEWSPAPERS AND PERIODIC

Abstract

We present this digital work, an incursion into the complexities of constitutional limitations in the face of the duty of taxation, focusing on the immunities applied to books, newspapers and periodicals. With a precise legal approach, the chapters in this book offer a detailed analysis of the legal nuances surrounding taxation and immunity related to these fundamental elements of information and culture.
Chapter 1: Tax – Concept and Legal Nature
The first chapter establishes the conceptual bases of the tax, exploring its legal nature and contextualizing it in the tax system. With in-depth analysis, we provide a comprehensive understanding of the elements that define tax incidence.
Chapter 2: Tax Immunity - Introductory Notions
This chapter presents initial notions about tax immunity, highlighting its role as a constitutional safeguard against the duty of taxation. We examine the fundamental principles that guide immunity and how it fits into the Brazilian legal landscape.
Chapter 3: Tax Immunity of Books, Newspapers, Periodicals and the Paper Intended for Their Printing
This chapter focuses on the specific tax immunity granted to books, newspapers and periodicals, as well as the paper intended for their printing. We explore the extent of this immunity, analyzing cases and jurisprudential interpretations that outline the protection conferred by the Constitution.
Chapter 4: Extension of Tax Immunity
We conclude our analysis with a deeper exploration of the extent of tax immunity, examining the boundaries and limits that define the application of these constitutional safeguards. We investigate practical cases and challenges faced in the interpretation and implementation of this important legal protection.
This work is aimed at jurists, students and legal professionals who seek to understand the intricate relationships between constitutional limitations and the duty of taxation, with special attention to the immunities applied to fundamental means of disseminating information. We hope that this digital book will be a valuable contribution to the in-depth understanding of this crucial topic in our legal system.