Contornos de aplicação da imunidade tributária ao Terceiro Setor

• Autor(a) principal: Lazzarini, Lucas
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/25980
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Terceiro Setor; Imunidade tributária; Instituições de assistência social; Finalidade lucrativa; Third Sector; Tax immunity; Social assistance institutions; For-profit purpose

This paper aims to analyze the legal contours of the Third Sector and the constitutional and legal lines of tax immunity of non-profit social welfare institutions. Without any pretension of exhausting the subject, we want, here, explore the aspects that involve the theme, and somehow, contribute with the clarification of the limits and better identification of the criteria for application of tax immunity provided in Article 150, V, "c" of the Federal Constitution. For this, we will dedicate the initial lines of work to the understanding of the Third Sector, through a historical and theoretical approach, and after, already deepening the theme, we will enter in the legal and tributary questions of the tributary immunity from the constitutional provision, in the concept of lucrative purpose and, finally, in the reflexes of the economic exploration, by the institutions, of activities strange to its statutory purposes