Alcance da imunidade tributária dos templos religiosos: o local do culto ou da atividade religiosa

• Autor(a) principal: Oliveira, Beatriz Warmling de
• Data de Publicação: 2019
• 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/7698
• topic: Templo; Culto; Imunidade

The present work used the deductive method and the bibliographical and documentary research, having as its theme: immunity in religious temples. The question to do the work was to know about the range of religious tax immunity. With the general objective of knowing whether the immunity of religious temples is restricted to the place of worship or affects all religious activity. To achieve the objective of the work, the following specific objectives were outlined: tax competence; the limitations of the power to tax; constitutional tax principles; and the main tax immunities evidencing the immunity of religious temples. This study allowed us to understand that some of the public entities have the possibility of instituting or modifying certain taxes, and from these competences, there are limitations to the power of taxation resulting from the constitutional tax principles and tax immunities. In relation to the tax immunity of religious temples, it arises as a protection to the individual to profess his faith, reaching the institute of a broad feature in the immunizing rule. Keywords: tribute. competence. limitations. principles. immunities. temple.