A imunidade tributária das instituições comunitárias de educação superior em relação ao ICMS e a efetividade do direito fundamental à educação

• Autor(a) principal: Másera, Marcos Alexandre
• Data de Publicação: 2016
• Tipo de documento: Tese
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_RS
• Texto Completo: http://tede2.pucrs.br/tede2/handle/tede/7193
• topic: IMUNIDADE TRIBUTÁRIA; INSTITUIÇÕES DE ENSINO SUPERIOR; IMPOSTO SOBRE CIRCULAÇÃO DE MERCADORIAS E SERVIÇOS - BRASIL; DIREITOS FUNDAMENTAIS; DIREITO TRIBUTÁRIO; CIENCIAS SOCIAIS APLICADAS::DIREITO

The theme of this thesis consists on the basis of a comprehensive concept of tax immunity of higher education community institutions related with the Brazilian Value-Added Tax On Sales and Services (ICMS) in a way of embrace the operations of acquisitions of goods and the provision of electricity services, communication and transport in the internal Market. To develop this theme we proceed to the examination of the concept and meaning of the tax jurisdiction in the Brazilian legal system and an analysis of the nature of the immunity rule laid down in art. 150, VI, c, of the Federal Constitution, its relationship with the fundamental values and whether it can be classified as a rule or a principle. Indispensable examine the concept of higher education community institutions and the lack of ability of the entity to pay taxes. Considering that the tax immunity of non-profit educational entities prohibits the imposition of taxes on their assets, income and services, it is important to address the characteristics of the constitutional and legal system of ICMS and its impact on corporate assets due indirect taxation. Due to consistent doctrinal and judicial controversy on the legal dimension of the translation of the amount of ICMS for immune entity in the final consumer condition, it should be examined the mode of interpretation to be used for understanding the meaning and scope of the constitutional rule of tax immunity. It can be concluded, as a relevant basis by a teleological and systematic interpretation, that the provision of services by the community institutions, due to the integrity of its economic capacity and its corporate assets, provides maximizing the effectiveness of the right to education, justifying a comprehensive conception of the tax immunity of these entities in relation to ICMS, including the operations in the domestic market, due to the supremacy of constitutional rule, its purpose and its values