Experts analyze the legislative framework of the Games that will go to the Senate

At the finish of October of that yr, the Chamber of Deputies authorized a invoice known as PL 2.796/2021, The Legal Framework of the Games.

The draft proposed by MP Kim Cataguiri was authorized as a alternative by the rapporteur, MP Darcy de Matos (PSD-SC), detailing points akin to tax breaks and the elimination of help for the improvement of video games in the nation. for slot machines and comparable capabilities outlined as playing and excluded from the initiative.

For some specialists, the proposal defines the improvement of digital video games as technological analysis and innovation, giving tax breaks to the business, useful to the sport market in Brazil, however there are others who see contradictions in content material. in the definition of regulation.

MP Darcy de Matos argues that equalization of taxation will permit for higher equality for this market. “Currently, the legal guidelines take into account digital video games as video games of likelihood, like slot machines, which makes the tax too excessive,” defined the speaker, defending the difficulty, noting that “the nation has an enormous potential on this financial phase that continues to be unexplored.”

According to the textual content, in Brazil, the manufacturing, importation, commercialization and improvement of digital video games, in addition to the provision of associated leisure providers, are gaining momentum in the type of free initiative by professionals in the phase. For the specialists of Peck Advogados, the venture is “straight mirrored in the authorized relations that will be shaped each from the level of view of digital video games as an intangible mental asset and from the eSports market” with a potential impression on nationwide improvement. of video games.

Gabriel Arantes, a lawyer in the subject of Contracts, Innovations and Legal Design from the identical workplace, notes: “Under the freedom granted for the improvement and use of video games, digital video games can be utilized not just for leisure functions.” for: didactic work in the college setting, educating and simulations, and even therapeutic actions”.

For Mauricio Tamer, a lawyer in the subject of expertise at the workplace of Machado Meyer, “the progress of the venture could be very related to encourage the total community in the sector, from builders to {hardware} and peripheral producers, and to improve authorized certainty. [e] promote honest recognition of the progress of eSports and encourage technological information and innovation”.

According to Rafael Marchetti Marcondes, physician of the cell phone, in his evaluation, this truth “causes nice issues for the sport business, placing it at the heart of the dispute between states and municipalities, and may lead to a brand new debate” ICMS or ISS illness. Without forgetting to bear in mind the federal tax implications of both framework.’

Thus, in accordance to the analyst, “the tax proposal supplied by PL 2,796/2021 seems to be insufficient. In the gaming business, it must be taken into consideration that on-line video games usually are not simply “laptop merchandise”, as the venture states, however efficient providers supplied by the developer.

“In brief, the legislator proposes that video games must be taxed in the identical approach as computer systems and IT merchandise. By doing so, he refers to video games that happen via bodily help. [mas] “Today, the gaming sector doesn’t depend upon the laptop or console, however doesn’t bear in mind the truth that it really works primarily on-line,” emphasizes the skilled.

“Failure to accomplish that may create main issues for the gaming business, put it at the heart of a dispute between states and municipalities, and lead to a brand new debate about ICMS or ISS illness. Not forgetting the implications of both framework for federal taxes, – concludes the professor.

The invoice is now being evaluated by senators, who can suggest adjustments and additions to the textual content or ship it to the federal authorities for sanction. The full textual content may be discovered on the web site of the Chamber of Deputies.

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Photo: photomontage

** This textual content doesn’t essentially replicate the opinion of the UAI portal.

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