A imunidade recíproca das empresas estatais na jurisprudência do Supremo Tribunal Federal

• Autor(a) principal: Ribeiro, Luís Antônio Siqueira
• Data de Publicação: 2018
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/21799
• topic: Imunidade recíproca; Empresas estatais; Imunidade tributária - Brasil; Reciprocal imunity; Public companies; Tax immunity - Brazil; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

This dissertation analyzes the dynamics of the construction of the reciprocal immunity rule of public companies and mixed economy companies. Given the particularities that state companies present as members of the indirect Public Administration, it is outlined initially the complex factual context with which the interpreter faces in this activity. Then, to this scenario, a study of reciprocal immunity is overlapped as a Constitutional norm that deters the exercise of tax jurisdiction, focusing on the values that underlie it and on the elements that condition its construction and the delimitation of its extent. At the end, it seeks to identify the requirements that the Brazilian Federal Supreme Court chooses for reciprocal immunity to be extended to state-owned companies and to examine whether the admeasurement of these assumptions, given the characteristics of these entities, is capable of creating a stable and secure system of precedents