Resumo

SERVIN SANCHEZ, S. Electronic Commerce and Customs. Rev. ciente. UCSA [online]. 2015, vol.2, n.2, pp.23-31. ISSN 2409-8752.  https://doi.org/10.18004/ucsa/2409-8752/2015.002(02)023-031.

The primary objective of this research is to examine the applicability of taxes on trade and financial transactions through electronic media. For the development of this study law 2422/2004 and your regulations of decree 4672/2005, other applicable provisions of the income tax and value added tax in the context of electronic commerce laws were revised. This research was considered methodologically descriptive and documentary was sustained because of the review texts, doctrine, laws, among others. The results show the development of electronic commerce as an economic activity and the progress that has provided legal security operations. As to the application of income tax, it is difficult not to be able to determine the link, ie the permanent establishment and with respect to Value Added Tax, presents inconvenience to tax goods and services purchased on line and intangible. Customs duties are also difficult to be applied in cases of intangibles and e-business because these are susceptible to physical and documentary omission because the taxpayer's principal place of business in most cases it is difficult to locate. We conclude that it is necessary to strengthen e-commerce continue to legislate to give security to the operations carried out correctly and the desirability of taxing transactional operations by this means is highlighted.

Palavras-chave : Electronic Commerce; globalization; Internet; Value Added Tax; Income Tax; Customs Taxes.

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