A imunidade tributária ao “templo de qualquer culto”

• Autor(a) principal: Tavares, Ana Lúcia Palópoli Carvalho
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/26596
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Tributário; Imunidade; Abrangência; Crença; Finalidade; Tax; Immunity; Range; Belief; Purpose

The scope of the current work is the presentation of an analysis of the Tax Exempt Status conceded to the temples denominated as “any Belief”. Based on the constitutional analysis of jurisprudence on the subject, it will be possible to draw a panorama around the range of the aforementioned immunity as well as its applicability. Moreover, all the taxation standards whichenabled it to be conceded will be analysed. Also investigated will be the origin of Tax Immunity, in special the norms and species; more specifically the benefit conceded to the Temples of Any Belief. The analysis will present concepts of entity, beliefs and religion amongst others. Uppermost, what will be assessed is whether in fact all the so-called “religions” enjoy egalitariantreatment when entitled to the benefits of being Tax Immune. In this regard, the analysis will include samplings of religions such as Freemasons, African, Catholic, and even the controversialsatanic cult. As an utmost necessity, fundamental positions around the opposition to tax exemption conceded to the temples of any belief will be presented, also described in detail will be the problematic aspect of tax immunity to religious institutions. Finally, the analysis will assessthe range of the concession of the benefit in regard to the various types of taxation and how important the in site analysis would be, considering the entity`s possibility to achieve with its activity the necessary purpose in regard to the constitutional principles. The Brazilian Federal Constitution, more specifically article 150 VI, recital “b”, as well as the majoritarian positioning of the Supreme court will be assessed and analysed thoroughly