Os direitos fundamentais à educação, cultura e informação: definindo livro, para fins da imunidade tributária do artigo 150, VI, “D”, da Constituição Federal de 1988, à luz da fenomenologia heideggeriana

Abstract

The present study analyzes, in a direct view based on the Heideggerian phenomenological method, what can be understood (or not) as being a book for tax immunity provided for in article 150, VI, d, of the 1988 Federal Constitution. The terms "immunity" and "book" were searched on the Federal Supreme Court's website, which, in their results, were able to demonstrate the Court's position regarding the immunization of the books. Among the restrictive current, which allows us to consider as a book only what is included in the expression "paper destined for its impression" brought in the bulge of the mentioned article 150, VI, "d", of the Constitution, and the extensive one, adopted by the Supreme Court. However, as a differentiating parameter of what deserves or not to be immunized, only the similarity of paper support seems to be a simplistic view. Therefore, the present study found 12 elements that deserve to be taken into account when an entity discloses itself as a book, among which its purpose, necessity or not of written words and minimum number of pages. Contrasting the concept constructed in the work with that adopted by the Supreme Court, one arrives at the conclusion that the Federal Supreme Court proceeds in a correct way to adopt the extensive current, but needs to be attentive to avoid exaggerations, after all, to immunize the books can be salutary on the one hand - for cheapening the final value of the works - but on the other means a loss of tax collection, which will negatively impact investments on fundamental rights to education and culture: exactly the values advocated by cultural tax immunity.