A imunidade tributária das instituições prestadoras de assistência social na área da saúde face a segurança jurídica: uma breve análise do recurso extraordinário nº 608.872/MG

• Autor(a) principal: Oliveira, Rodrigo Rodrigues de
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• dARK ID: ark:/83112/0013000017swd
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/44534
• topic: Imunidades tributárias; Instituições de assistência social; Segurança jurídica

The issue of the possibility of applying tax immunities to social assistance institutions, when they appear only as taxpayers indeed, therefore outside the tax legal relationship, is treated, in this monographic work, under a critical bias and based on the intrinsic and legal foundations extrinsic to the judgment of Extraordinary Appeal No. 608.872/MG. The theme is especially relevant because it deals with a sensitive issue, not yet fully pacified in the jurisprudence of the country and that in the future may seriously affect the stability of the Brazilian tax system, through the multiplier effect of judicial demands, violation of fiscal federalism and separation of powers. The methodology used was of a theoretical nature, which was based on the qualitative study of the outstanding judgment, as well as the historical jurisprudence of the STF and the doctrine on the matter. In this sense, it was sought to investigate whether the grounds used by the Supreme Court plenary to judge the controversy were sufficient to exhaust the discussion on the matter, as well as the delimitation of the interpretative theory of Tax Law that best suits the principle of legal certainty, and that it should be applied to the other cases in which the extension of the tax immunities to the social assistance institutions in the health area is discussed, when they are not included in the tax relation. Finally, detailed the repercussions brought about by the adoption of the substantive theory of Tax Law in the concrete case, it was glimpsed that despite the adoption of adequate interpretative theory, the Excellency Praetorium did not exhaust all the juridical arguments intrinsic to the matter debated, enabling further discussion on the subject, in the near future, new debates on the subject will occur, which would fatally rescue the legal risk underlying the relaxation of the protection afforded by tax immunities of a subjective nature.