Imunidade tributária das instituições de educação sem fins lucrativos

• Autor(a) principal: Dallabrida, Judith Angela
• Data de Publicação: 2018
• 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/34525
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Imunidade tributária; Instituições de educação sem fins lucrativos; Exoneração fiscal; Tax immunity; Non-profit educational institutions; Exemption

The purpose of this study is to examine the immunity of non-profit educational institutions aiming at their meaning, scope, beneficiaries and conditions to be enjoyed and their effective recognition. The intention is to verify the possibility of such institutions remunerating their executive officers, including the statutory ones, in the achievement of their purposes and the possibility of obtaining surpluses in their revenues. In order to do so, a course is designed to identify the nature of that immunity, which type of normative it belongs to and the classification as to its applicability. It is sought to investigate the issue of education in the constitutional scope, as well as the reasons for granting tax immunity to private institutions that, in conjunction with the State, carry out educational activity. It seeks to verify the extent of immunity in relation to taxes, verifying decisions concerning the jurisprudence of the Federal Supreme Court. An analysis is made of the requirements contained in a complementary law, conditions for such institutions to enjoy tax exemption. It is noted that there is still a way to go, with regard to the recognition of immunity with reference to certain taxes