Exposição prévia dos tributos incidentes nos preços dos produtos e serviços como garantia da efetivação do direito do consumidor à informação

Abstract

This paper aims to analyze the guarantee of the basic right to consumer information in the electronic commercial environment from the discussion of the need or not for prior exposure of taxes levied on the prices of products and services displayed online. Thus, we will address the issues related to the legal relationship of consumption, as well as the defense and protection of the consumer in the constitutional framework; the origins of the consumer society that provided the impetus for the electronic commercial mode that is in force today; the vulnerability intrinsic to the consumer figure; the explanation about the right to information and its main elements and, finally, the discussion about the prior display of taxes. The big problem that surrounds this theme is the legislative gap about the moment when the information listed in Article 6, item III of the Code of Consumer Protection (CDC) should be passed on to the consumer. Some of the elements listed in the aforementioned provision, such as price, are clearly necessary to be provided in advance. Others, such as taxation, for example, generate discussions in the general public, being necessary, therefore, through this study, an investigation of whether the prior exposure of this information will be essential and useful for the consumer, being able to change their decision-making process. As its main objective, this research aims to debate the need or not of prior exposure of this information, in order to clarify whether this information is essential to guarantee the consumer's freedom of choice and, consequently, the effectiveness of his right to information. The methodology used consists of a hypothetical-deductive research, qualitative and with a bias described about the aforementioned thematic modal, with the purpose of giving rise to a formative evaluation. The conclusion reached, therefore, is that the exposure of taxes on the prices of products and services displayed in electronic commerce is of paramount importance to ensure the freedom of choice of the supplier and its subsequent equality with the supplier in the legal relationship of consumption, and thus necessary that this information is passed to the consumer in advance, so that the basic consumer right to information is embodied.