“South Dakota v. Wayfair” e o conflito origem-destino no comércio eletrônico brasileiro

Daniel Vieira Marins; Gustavo da Gama Vital de Oliveira

doi:10.5433/2178-8189.2020v24n3p195

"South Dakota v. Wayfair" and the source-destination conflict in brazilian e-commerce

Authors

Daniel Vieira Marins
Gustavo da Gama Vital de Oliveira

DOI:

https://doi.org/10.5433/2178-8189.2020v24n3p195

Keywords:

Tax Law. Fiscal Federalism. Digital economy. ICMS. Practicability.

Abstract

The "South Dakota v. Wayfair" case profoundly altered American fiscal federalism as well as the application of US Tax Law. Thus, based on an analysis of the decision of the US Supreme Court (which ruled that the states in which the consumers of Internet sales reside could demand taxes on goods and services in interstate operations, and that the physical presence of the companies in these units of the federation is unnecessary), a comparison is made with the reality of e-commerce in Brazil, especially with regard to Constitutional Amendment No. 87/2015. In addition, normative acts of the Organization for Economic Cooperation and Development (OECD) are analyzed, demonstrating that origin-destination conflict is also a current concern of the European Union. Finally, it is concluded that the case "South Dakota v. Wayfair" and the discussion of taxation of ICMS on destination in electronic commerce (Constitutional Amendment No. 87/2015) should be understood within the current context of the challenges of taxation in the digital economy.

Author Biographies

Daniel Vieira Marins

Doutor em Direito pela Universidade do Estado do Rio de Janeiro (UERJ). Mestre em Direito pela
Universidade do Estado do Rio de Janeiro (UERJ). Especialista em Direito da Administração Pública
pela Universidade Federal Fluminense (UFF). Graduado em Direito pela Universidade Federal do Rio
de Janeiro (UFRJ). Email: Daniel.marins@gmail.com

Gustavo da Gama Vital de Oliveira

Doutor em Direito pela Universidade do Estado do Rio de Janeiro (UERJ). Mestre em Direito pela
Universidade do Estado do Rio de Janeiro (UERJ). Graduado em Direito pela Universidade do Estado
do Rio de Janeiro (UERJ). Email: ggamav@gmail.com

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Published

2020-11-30

How to Cite

Marins, D. V., & Vital de Oliveira, G. da G. (2020). "South Dakota v. Wayfair" and the source-destination conflict in brazilian e-commerce. Scientia Iuris, 24(3), 195–210. https://doi.org/10.5433/2178-8189.2020v24n3p195

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Issue

Vol. 24 No. 3 (2020)

Section

Artigos

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