Experts analyze the legal framework for the Games as it moves through the Senate

At the end of October this year, the Chamber of Deputies approved the bill PL 2,796/2021, known as the Legal Framework of Games.

The draft proposed by MP Kim Katagiri was approved as a substitute submitted by the speaker, MP Darcy de Matos (PSD-SC), and details things like tax incentives for gaming development in the country and ignores support for slot machines. Machines and similar features defined as gambling and excluded from the initiative.

For some experts, the proposal goes in favor of the Brazilian gaming market, defining the development of electronic games as technological research and innovation, which allows tax benefits for the sector, but there are those who see inconsistencies in the content of the definition. of the law.

MP Darci de Matos argues that equalization of taxation will give more equality to this market. “Currently, the legislation treats electronic games as gambling, like slot machines, which makes the tax extremely high,” the speaker explained while defending the issue, noting that “there is a huge potential in this economic segment in the country that is still unexplored.” . country”.

According to the text, the production, import, commercialization and development of electronic games in Brazil, as well as the provision of entertainment services related to them, is gaining momentum as a free initiative of professionals in the segment. For the experts of Peck Advogados, the project “directly affects the legal relations established both in terms of electronic games, as an intangible intellectual asset, and in the eSports market”, with a possible impact on the national. Development of games..

Contracts, innovation and legal design lawyer Gabriel Arantes from the same firm points out that “according to the freedom granted to the development and use of games, electronic games can be used not only for entertainment purposes, but also: didactic work in a school environment, training and simulations and even therapeutic activities “.

According to Maurizio Tamer, a technology lawyer at Machado Meyer, “the progress of the project is very important to promote the entire industry of the sector, from developers to manufacturers of hardware and peripheral devices, and to bring more legal security. [e] Promotes fair recognition of the growth of eSports and promotes technological education and innovation.”

According to Rafael Marquette Marcondes, PhD and Master of Tax Law from PUC-SP and Professor of Sports and Tax Law, amendments are needed in the text when it is assessed that “the proposed regulation did not cover games transmitted over the Internet and mobile. “, in his analysis, the fact could “end up causing major problems for the gaming industry, putting it at the center of a dispute between states and municipalities in a new discussion about ICMS or ISS cases. Not to mention the implications that this or that framework could have on federal taxes.”

Thus, according to the analyst, “the proposal of taxation, which is provided for in PL 2,796/2021, ends up being inadequate. It should be noted that in the gaming industry, online games are actually services provided by the developer, and not just as “computer products”, as the project calls it.

“In summary, the legislator proposes that games be taxed like computers and computer products. In doing so, it discusses games that are implemented through physical media. [mas] It ignores the fact that today the gaming sector works mostly online, without the need to work on a computer or a console,” the professional notes.

“Failure, the project could end up in major trouble for the gaming industry, putting it at the center of a dispute between states and municipalities in a new discussion about ICMS or ISS cases.” Not to mention the consequences that this or that framework may have on federal taxes,” concludes the professor.

The bill will now be evaluated by senators, who can propose changes and additions to the text, or send it to the federal government for sanction. The full text is posted on the website of the Chamber of Deputies.

Law in the field

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** This text does not necessarily reflect the opinion of Portal UAI.

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