A imunidade tributária como instituto de garantia e efetivação dos direitos humanos para as entidades assistenciais

AUTOR(ES)

Bruno Augusto Prenholato

DATA DE PUBLICAÇÃO

2008

RESUMO

The especific objective of the present dissertation study is to examine questions about the ramifications of the tributary immunity like a legal instrument of guarantee to the Human Rights, confronting legal reality of the limitations to the power of taxing and the respective understanding judged by Brazilian courts. In this study, there will be treated, still, the importance and the high relevance of social Brazilian entities, on account of social and economical situation in which the country is. With sights to situate the tributary immunity in the social field and in the Third Sector, the inquiry brings the social resulting consequences to application of the institute of the tributary immunity, with approach in the economical human rights of second generation. Without divesting the legal character of the application of tributary immunity, the study looks to justify the necessity of social responsibilities of the State being divided with entities, especially, more efficient in the management of social programs, like the social entities described in the Constitution.

ASSUNTO(S)

direitos humanos terceiro setor tributary immunity imunidade tributária direito social entities entidades assistenciais human rights third sector

Documentos Relacionados

• A Escola como Espaço para Efetivação dos Direitos Humanos das Pessoas com Deficiência
• Direitos humanos das crianças e dos adolescentes: as contribuições do Estatuto da Criança e do Adolescente para a efetivação dos direitos humanos infanto-juvenis
• Os direitos humanos e a tributaÃÃo: a imunidade tributÃria das instituiÃÃes de educaÃÃo sem fins lucrativos
• Direito Internacional Privado: o diálogo como instrumento de efetivação dos Direitos Humanos
• International criminal law as garantie of human rights