Tributação do uso do "streaming": breves ilações em face da inovação trazida pela EC n. 132/23 e LC 214/25

Abstract

The use of “streaming”, according to the current position of the Supreme Court, is a “service” taxable by Municipalities and the Federal District, through the ISS. Despite the freshness of the young Citizen Constitution of 1988, numerous amendments have been approved with the aim of reformulating its original conception. The most recent of these allows the Union to tax operations that have as their object goods and services (EC 132/23), on the basis of which, through LC 214/25, IBS and CBS were established, whose taxable events include operations with material or immaterial goods, including rights, or with services, and, consequently, those whose object is the use of “streaming”. Considering that the last word regarding the constitutionality of laws will continue to depend on the interpretative line to be adopted by the Judiciary, this study, based on doctrinal lessons that, from a legal perspective, revere our Democratic Rule of Law and the (over)principle of legal certainty, makes brief considerations about the aforementioned legislative innovation.