Tributologia # 307 - Cards colecionáveis são livros? STF amplia a imunidade tributária

The Brazilian Supreme Court (STF) has once again broadened the interpretation of the tax immunity provided for in Article 150, VI, "d", of the Federal Constitution, traditionally applied to books, newspapers, periodicals, and the paper intended for their printing. The discussion now involves collectible cards, such as card games and products associated with narrative, cultural, and editorial universes. In a recent case, it was reported that the 1st Panel of the STF extended this protection to collectible cards in ARE 1,591,031, reinforcing a teleological reading of the immunity: more important than the physical support is the function of cultural, informative, or editorial dissemination of the good. The decision is in dialogue with previous precedents of the Supreme Court itself, which had already recognized immunity for sticker albums, trading cards, digital books, and strategy card games. In a previous judgment, the STF upheld a decision that recognized immunity for collectible card games, understanding that these products could be similar to books and literary works. The PGFN (Attorney General's Office for the National Treasury) also recognizes, in its list of exemptions from contesting and appealing, that the immunity of books extends to sticker albums and their respective adhesive cards. In this episode, we will discuss how far the cultural immunity of books and periodicals can go. Are collectible cards merchandise, games, toys, or language mediums? Can the tax authorities tax based on the commercial classification of the product or should they consider its cultural function? And how does this discussion impact publishers, importers, retailers, marketplaces, and the new IBS and CBS system? The thesis seems simple, but it reveals a bigger question: does the Constitution protect only the traditional book or does it protect the circulation of ideas in any format?