Imunidade tributária dos templos de qualquer culto e a laicidade do Estado Brasileiro

• Autor(a) principal: Filho, Leoberto Bittencourt
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Universitário da Ânima (RUNA)
• Texto Completo: https://repositorio.animaeducacao.com.br/handle/ANIMA/5561
• topic: Direito tributário; Imunidade tributária; Liberdade religiosa

The following monographic thesis consists in a partial requirement to achieve the title of Bachelor at the Law School from Universidade do Sul de Santa Catarina - UNISUL which have as a PURPOSE: Analyze the tax law which ensures the immunity to the temples of any cult and defines the interpretative reach of the clause 150, subsection VI, item “b”, of the Federal Constitution of 1988, to preserve the secularism of the Brazilian State. METHOD: To reach this purpose, it will be used the deductive method as the approach, primarily introducing the analysis of superficial premises and in a more embracing way on the first three chapters to, after transcending this stage, present a profound analysis on the subject in matter. In addition, it will be used, as the research, a bibliographic modality which is better appropriate to the subject, using doctrines, scientific articles in paper sources and electronic media, as well as the Brazilian legislation, focusing on the Federal Constitution of 1988. About the level of research, it was adopted the exploratory one, by providing greater intimacy of the author with the object of study. RESULT: Supported by the performed study and the examined factual cases, it was verified that the Courts have interpreted the device that grants the religious immunity in an expansive way, extending the application of the tributary benefit to the point that the secularism of the Brazilian State remains questioned. CONCLUSION: Therefore, it was concluded that the tax immunity of the temples of any cult deserves to be overturned, without damage to religious freedom, observing the richness of these institutes and the most recent fiscal scandals involving their leaders, who use this immunization to achieve the most diverse purposes. Also, deserves revision the Amendment Constitutional Project n. 176-A/93, which proposes the revocation of the constitutional immunitary device relative to the religious entities.