The Brazilian Federal Supreme Court ruled in March 2017 that e-books are allowed same tax immunity granted by article 150, item VI, letter "d", of the Federal Constitution, which was originally provided for books, newspapers and periodicals.
By unanimous decision, the Court rejected an Appeal filed by the State of Rio de Janeiro against a decision of the local Court of Justice, which had previously recognized the immunity to a product called "Electronic Legal Encyclopedia”. The Supreme Court decision of the Court recognized that, in addition to the content of the e-book itself, e-readers should be free of taxes, as well as other electronic components exclusively destined to integrate such materials, such as CD ROMs.
Minister Dias Toffoli, judge reporter, concluded that the granting of immunity would serve "to give effect to the principles of the free expression of thought and the free expression of intellectual, artistic, scientific or communication activity, which would ultimately reveal the intention of the constituent legislator to spread free access to culture and information". As the decision was rendered under a general repercussion case (type of binding leading case), it shall be applied by the other judicial courts in similar cases.