The unconstitutionality of dif-immune paper

Abstract

The tax immunity foreseen in the article 150, VI, “d” of the Federal Constitution, doesn’t allow the taxation of operations with paper destined to the impression of books, newspapers and magazines, in the intention of guaranteeing the thought, press and expression freedom. The IRS edited the Normative Instruction 71/2001, for the which declaration of fiscal immunity of all companies is demanded that they operate with the immune items, so that they obtain the reach of the immunizing norm, under penalty. Although it is illegal, because nobody is forced to do or to leave of doing something except because of law; and it is also unconstitutional, since it makes unfeasible the tax immunity and, according to the Constitution, the normative competent to regulate concerning tax immunity is the complementary law. The imposition of the IRS makes unfeasible the reach of the immunizing norm and it decreases the free initiative for the companies of the graphic and editorial branch.