LEGAL ASPECTS OF TELEMEDICINE

FROM THE REPEAL OF RESOLUTION CFM 2227/2018 TO THE REGULATION IN TIMES OF COPING WITH PANDEMIA BY COVID-19

Abstract

Telemedicine is quite advanced in developed countries. In the national territory, the activity is resisted, being applied as a way of providing medical services mediated by remote operating technologies, enabling its offer in remote locations, where the scarcity of resources and the distance from large centers end up neglecting the most needy population. access to desired health. It is essential to regulate the activity, as it is a continental country, the peculiarity of there is an accumulation of professionals in developed centers and their lack in remote places where, sometimes, they are just the most needy. The purpose of this article is to analyze telemedicine from relevant legal aspects, starting from the repeal of resolution CFM 2227/2018 to the exceptional legislative regulation made when confronting the pandemic caused by COVID-19, answering the question about the incident taxation about the activity. This is a subject that is scarcely debated legally, including in the aspects related to taxation, of great relevance to the State for the achievement of its government plans. Through the deductive research method, the objective is to correlate the theme in solid jurisprudential and scientific positions. It concludes by the need for effective legislative regulation on the subject and, in the tax area, by the applicability of the Service Tax - ISS, since the issue regarding the taxative / exemplary character of the List attached to Complementary Law no. 116/2003.