A AMPLITUDE DA HUMANIDADE DOS TEMPLOS RELIGIOSOS: Exoneração dos Impostos Diretos e Indiretos / The Vastness of the religious temples immunity: Exonerations of direct and indirect taxes

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

In this present research we have the objective of analyzing the extent of the religious temples immunity. Our study will aboard the general situation to appoint when the immunity must be considered or not, regarding, in the first view, the religious activity itself. We will see the incidence of direct taxes (on services, property, income tax etc.) and the indirect taxes (on circulation of goods, on services, on energy etc.). Infra constitutional arguments cannot be used to stop the immunity of Constitution. On the other hand, it is not possible recognize the immunity in all opportunities, even against other principles of Constitution. It is a fact that in this research we used the mainspring of constitutional hermeneutics, the best and modern doctrine about the subject and the more recent precedents of jurisprudence.

ASSUNTO(S)

direito tributário amplitude impostos direito constitucional imunidades isenção tributária taxes vastness religious temples immunities templos religiosos

ACESSO AO ARTIGO

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