Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal

Detalhes bibliográficos
Autor(a) principal: Oliveira, Ricardo Lima de
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UCB
Texto Completo: https://bdtd.ucb.br:8443/jspui/handle/tede/2203
Resumo: Religion and tributes have always gone together throughout the history of mankind. Religiousness is a remarkable feature of a great part of the world's population. Therefore, the immunity of the temples of any worship is an issue that arouses the interest of the legal community, presenting controversies, and generating diverse considerations, fomented, in particular, by the recent broadening intelligence adopted by the Federal Supreme Court regarding the concept of the expression ???Temples of any worship servisse??? contemplated in the Brazilian Federal Constitution of 1988, on its article 150, VI," b ". The concepts of "worship" and "temple" are not settled in the national legislation, and it is up to the doctrine and jurisprudence to define them. The secularisation of the State and the tributary immunity over the temples of any worship service raise questions about the constitutional interpretation historically given to the issue and enable of variances over the original intention of mentioned immunity. The main purpose of this study is to answer if the tributary immunity, effectively guarantees the right of freedom of belief of Brazilian citizens is.
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spelling Correia Neto, Celso de Barroshttp://lattes.cnpq.br/1024189106977588http://lattes.cnpq.br/8719521824360424Oliveira, Ricardo Lima de2017-08-07T17:51:08Z2016-12-07OLIVEIRA, Ricardo Lima de. Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal. 2016. 156 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2016.https://bdtd.ucb.br:8443/jspui/handle/tede/2203Religion and tributes have always gone together throughout the history of mankind. Religiousness is a remarkable feature of a great part of the world's population. Therefore, the immunity of the temples of any worship is an issue that arouses the interest of the legal community, presenting controversies, and generating diverse considerations, fomented, in particular, by the recent broadening intelligence adopted by the Federal Supreme Court regarding the concept of the expression ???Temples of any worship servisse??? contemplated in the Brazilian Federal Constitution of 1988, on its article 150, VI," b ". The concepts of "worship" and "temple" are not settled in the national legislation, and it is up to the doctrine and jurisprudence to define them. The secularisation of the State and the tributary immunity over the temples of any worship service raise questions about the constitutional interpretation historically given to the issue and enable of variances over the original intention of mentioned immunity. The main purpose of this study is to answer if the tributary immunity, effectively guarantees the right of freedom of belief of Brazilian citizens is.Religi??o e tributos sempre caminharam juntos ao longo da hist??ria da humanidade. A religiosidade ?? tra??o marcante de grande parte da popula????o mundial. Diante disso, a imunidade dos templos de qualquer culto ?? um tema que desperta o interesse dos operadores do Direito, apresentando controv??rsias e gerando diversas considera????es, fomentadas, em especial, pelo recente entendimento ampliativo adotado pelo Supremo Tribunal Federal quanto ao conceito da express??o ???templos de qualquer culto???, prevista na Constitui????o Federal Brasileira de 1988, em seu artigo 150, VI, ???b???. Os conceitos de ???culto??? e ???templo??? n??o est??o positivados na legisla????o p??tria, cabendo ?? doutrina e ?? jurisprud??ncia defini-los. A laiciza????o do Estado e a imunidade tribut??ria sobre os templos de qualquer culto trazem questionamentos sobre a interpreta????o constitucional historicamente dada ao tema e a possibilidade de desvios no intuito original da referida imunidade. O principal objetivo deste trabalho ?? responder se, por meio da imunidade tribut??ria, garante-se efetivamente o direito de liberdade de cren??a aos cidad??os brasileiros.Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-07T17:50:50Z No. of bitstreams: 1 RicardoLimadeOliveiraDissertacaoParcial2016.pdf: 1451579 bytes, checksum: 080a9f014f8b3f973763702be0cdefde (MD5)Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-07T17:51:08Z (GMT) No. of bitstreams: 1 RicardoLimadeOliveiraDissertacaoParcial2016.pdf: 1451579 bytes, checksum: 080a9f014f8b3f973763702be0cdefde (MD5)Made available in DSpace on 2017-08-07T17:51:08Z (GMT). No. of bitstreams: 1 RicardoLimadeOliveiraDissertacaoParcial2016.pdf: 1451579 bytes, checksum: 080a9f014f8b3f973763702be0cdefde (MD5) Previous issue date: 2016-12-07application/pdfhttps://bdtd.ucb.br:8443/jspui/retrieve/4841/RicardoLimadeOliveiraDissertacaoParcial2016.pdf.jpgporUniversidade Cat??lica de Bras??liaPrograma Strictu Sensu em DireitoUCBBrasilEscola de Humanidade e DireitoImunidade religiosaLaiciza????oTemploCultoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOOs impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federalinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UCBinstname:Universidade Católica de Brasília (UCB)instacron:UCBLICENSElicense.txtlicense.txttext/plain; charset=utf-82122https://200.214.135.178:8443/jspui/bitstream/tede/2203/1/license.txt302d2cd6169132532f8ce4ab3974cba3MD51ORIGINALRicardoLimadeOliveiraDissertacaoParcial2016.pdfRicardoLimadeOliveiraDissertacaoParcial2016.pdfapplication/pdf1451579https://200.214.135.178:8443/jspui/bitstream/tede/2203/2/RicardoLimadeOliveiraDissertacaoParcial2016.pdf080a9f014f8b3f973763702be0cdefdeMD52TEXTRicardoLimadeOliveiraDissertacaoParcial2016.pdf.txtRicardoLimadeOliveiraDissertacaoParcial2016.pdf.txttext/plain34123https://200.214.135.178:8443/jspui/bitstream/tede/2203/3/RicardoLimadeOliveiraDissertacaoParcial2016.pdf.txt5a20635c6c7de6c9918dac92d3fddf51MD53THUMBNAILRicardoLimadeOliveiraDissertacaoParcial2016.pdf.jpgRicardoLimadeOliveiraDissertacaoParcial2016.pdf.jpgimage/jpeg5218https://200.214.135.178:8443/jspui/bitstream/tede/2203/4/RicardoLimadeOliveiraDissertacaoParcial2016.pdf.jpgf3d8d72dbb95b28819170027f5335415MD54tede/22032019-09-19 09:25:07.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Biblioteca Digital de Teses e Dissertaçõeshttps://bdtd.ucb.br:8443/jspui/
dc.title.por.fl_str_mv Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal
title Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal
spellingShingle Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal
Oliveira, Ricardo Lima de
Imunidade religiosa
Laiciza????o
Templo
Culto
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
title_short Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal
title_full Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal
title_fullStr Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal
title_full_unstemmed Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal
title_sort Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal
author Oliveira, Ricardo Lima de
author_facet Oliveira, Ricardo Lima de
author_role author
dc.contributor.advisor1.fl_str_mv Correia Neto, Celso de Barros
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/1024189106977588
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/8719521824360424
dc.contributor.author.fl_str_mv Oliveira, Ricardo Lima de
contributor_str_mv Correia Neto, Celso de Barros
dc.subject.por.fl_str_mv Imunidade religiosa
Laiciza????o
Templo
Culto
topic Imunidade religiosa
Laiciza????o
Templo
Culto
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
dc.description.abstract.eng.fl_txt_mv Religion and tributes have always gone together throughout the history of mankind. Religiousness is a remarkable feature of a great part of the world's population. Therefore, the immunity of the temples of any worship is an issue that arouses the interest of the legal community, presenting controversies, and generating diverse considerations, fomented, in particular, by the recent broadening intelligence adopted by the Federal Supreme Court regarding the concept of the expression ???Temples of any worship servisse??? contemplated in the Brazilian Federal Constitution of 1988, on its article 150, VI," b ". The concepts of "worship" and "temple" are not settled in the national legislation, and it is up to the doctrine and jurisprudence to define them. The secularisation of the State and the tributary immunity over the temples of any worship service raise questions about the constitutional interpretation historically given to the issue and enable of variances over the original intention of mentioned immunity. The main purpose of this study is to answer if the tributary immunity, effectively guarantees the right of freedom of belief of Brazilian citizens is.
dc.description.abstract.por.fl_txt_mv Religi??o e tributos sempre caminharam juntos ao longo da hist??ria da humanidade. A religiosidade ?? tra??o marcante de grande parte da popula????o mundial. Diante disso, a imunidade dos templos de qualquer culto ?? um tema que desperta o interesse dos operadores do Direito, apresentando controv??rsias e gerando diversas considera????es, fomentadas, em especial, pelo recente entendimento ampliativo adotado pelo Supremo Tribunal Federal quanto ao conceito da express??o ???templos de qualquer culto???, prevista na Constitui????o Federal Brasileira de 1988, em seu artigo 150, VI, ???b???. Os conceitos de ???culto??? e ???templo??? n??o est??o positivados na legisla????o p??tria, cabendo ?? doutrina e ?? jurisprud??ncia defini-los. A laiciza????o do Estado e a imunidade tribut??ria sobre os templos de qualquer culto trazem questionamentos sobre a interpreta????o constitucional historicamente dada ao tema e a possibilidade de desvios no intuito original da referida imunidade. O principal objetivo deste trabalho ?? responder se, por meio da imunidade tribut??ria, garante-se efetivamente o direito de liberdade de cren??a aos cidad??os brasileiros.
description Religion and tributes have always gone together throughout the history of mankind. Religiousness is a remarkable feature of a great part of the world's population. Therefore, the immunity of the temples of any worship is an issue that arouses the interest of the legal community, presenting controversies, and generating diverse considerations, fomented, in particular, by the recent broadening intelligence adopted by the Federal Supreme Court regarding the concept of the expression ???Temples of any worship servisse??? contemplated in the Brazilian Federal Constitution of 1988, on its article 150, VI," b ". The concepts of "worship" and "temple" are not settled in the national legislation, and it is up to the doctrine and jurisprudence to define them. The secularisation of the State and the tributary immunity over the temples of any worship service raise questions about the constitutional interpretation historically given to the issue and enable of variances over the original intention of mentioned immunity. The main purpose of this study is to answer if the tributary immunity, effectively guarantees the right of freedom of belief of Brazilian citizens is.
publishDate 2016
dc.date.issued.fl_str_mv 2016-12-07
dc.date.accessioned.fl_str_mv 2017-08-07T17:51:08Z
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dc.identifier.citation.fl_str_mv OLIVEIRA, Ricardo Lima de. Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal. 2016. 156 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2016.
dc.identifier.uri.fl_str_mv https://bdtd.ucb.br:8443/jspui/handle/tede/2203
identifier_str_mv OLIVEIRA, Ricardo Lima de. Os impostos e a religi??o: a imunidade dos templos de qualquer culto no ordenamento jur??dico brasileiro sob a ??tica do Supremo Tribunal Federal. 2016. 156 f. Disserta????o (Programa Stricto Sensu em Direito) - Universidade Cat??lica de Bras??lia, Bras??lia, 2016.
url https://bdtd.ucb.br:8443/jspui/handle/tede/2203
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dc.publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
dc.publisher.program.fl_str_mv Programa Strictu Sensu em Direito
dc.publisher.initials.fl_str_mv UCB
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Escola de Humanidade e Direito
publisher.none.fl_str_mv Universidade Cat??lica de Bras??lia
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da UCB
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