Electronic books along with their supports have become more present nowadays,
based on technological advances over time, however, the discussion arose whether,
as well as physical books and their basic inputs, e-books and its readers, called e readers, would benefit from cultural tax immunity, with the purpose of reducing their
costs and spreading culture through this medium. In this sense, the present work has
as object a study on the institute of tax immunity aimed at the constitutional
guarantee of access to culture, with the purpose of defending the cheapening of
digital book supports from the granting of tax protection, in order to disseminate ,
more and more, this right through books, through the case study RE 330.817 / RJ.
RE 330.817 performed an expansive interpretation of art. 150, VI, “d”, of the Brazilian
Federal Constitution, according to the evolution of society, granting tax immunity for
digital books and their respective supports, provided that they have the exclusive
purpose of reading digital books, ending the judgment with the general repercussion
thesis, with the consequent binding summary nº 57.
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