{"id":3019,"date":"2018-09-12T19:35:27","date_gmt":"2018-09-12T19:35:27","guid":{"rendered":"https:\/\/acarneiro.adv.br\/inventario\/?p=3019"},"modified":"2018-10-03T11:05:55","modified_gmt":"2018-10-03T11:05:55","slug":"producao-musical-quando-cabe-imunidade-tributaria","status":"publish","type":"post","link":"https:\/\/acarneiro.adv.br\/inventario\/producao-musical-quando-cabe-imunidade-tributaria\/","title":{"rendered":"Produ\u00e7\u00e3o musical. Quando cabe imunidade Tribut\u00e1ria?"},"content":{"rendered":"

Com rela\u00e7\u00e3o \u00e0 produ\u00e7\u00e3o musical, a Constitui\u00e7\u00e3o Federal estabelece em seu art. 150, VI, e, que \u00e9 proibido instituir impostos sobre:<\/p>\n

e)<\/strong> fonogramas e videofonogramas musicais produzidos no Brasil<\/strong> contendo obras musicais<\/strong> ou literomusicais<\/strong> de autores brasileiros<\/strong> e\/ou obras em geral interpretadas por artistas brasileiros bem como os suportes materiais ou arquivos digitais que os contenham, salvo na etapa de replica\u00e7\u00e3o industrial de m\u00eddias \u00f3pticas de leitura a laser<\/strong>. (Inclu\u00edda pela Emenda Constitucional n\u00ba 75, de 15.10.2013).<\/p>\n

Logo, para haver a imunidade:<\/p>\n

    \n
  1. a obra DEVE ser produzida no Brasil;<\/li>\n
  2. abrange letras ou melodias<\/strong> de autores brasileiros, contudo pode ser<\/strong> interpretada por artistas de qualquer nacionalidade;<\/li>\n
  3. se o artista n\u00e3o for brasileiro, deve interpretar uma obra de artista brasileiro.<\/li>\n
  4. n\u00e3o entra a etapa de replica\u00e7\u00e3o industrial das m\u00eddias, imunidade entra na produ\u00e7\u00e3o, p\u00f3s produ\u00e7\u00e3o, etc..<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"

    Com rela\u00e7\u00e3o \u00e0 produ\u00e7\u00e3o musical, a Constitui\u00e7\u00e3o Federal estabelece em seu art. 150, VI, e, que \u00e9 proibido instituir impostos sobre: e) fonogramas e videofonogramas musicais [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":3114,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3019","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-outras"],"yoast_head":"\nProdu\u00e7\u00e3o musical. Quando cabe imunidade Tribut\u00e1ria? - Carneiro Advocacia - Inventario<\/title>\n<meta name=\"description\" content=\"Com rela\u00e7\u00e3o \u00e0 produ\u00e7\u00e3o musical, a Constitui\u00e7\u00e3o Federal estabelece em seu art. 150, VI, e, que \u00e9 proibido instituir impostos sobre ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/acarneiro.adv.br\/inventario\/producao-musical-quando-cabe-imunidade-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Produ\u00e7\u00e3o musical. 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