Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to education

Detalhes bibliográficos
Autor(a) principal: Bardi, Isabella Carolina de Carvalho
Data de Publicação: 2023
Outros Autores: Rocha, Renata Rodrigues de Castro
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista de Direito
Texto Completo: https://periodicos.ufv.br/revistadir/article/view/14724
Resumo: The objective of this article is the elaboration of an analysis of the conditional tax immunity of taxes under the competence of the Union in view of the right to education. To this end, a literature and jurisprudential review is carried out on tax immunity and conditional immunity. In addition, the relationship between the conditional immunity of non-profit educational institutions and the right to education is observed. And finally, current jurisprudence on the immunity of educational institutions and some taxes of the Union are analyzed, namely Import Tax (II), Tax on Industrialized Products (IPI) and Tax on Financial Operations (IOF). It is concluded that the purpose was achieved and that the conditional tax immunity of non-profit educational institutions is a constitutional tool that assists the State in its duty to ensure the right to education.
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spelling Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to educationAnálise da imunidade tributária condicionada dos impostos de competência da união em face do direito à educaçãoTax Immunity Conditional ImmunityEducational InstitutionsRight to EducationFederal TaxesImunidade tributáriaImunidade condicionadaInstituições de educaçãoImpostos da UniãoDireito à educaçãoThe objective of this article is the elaboration of an analysis of the conditional tax immunity of taxes under the competence of the Union in view of the right to education. To this end, a literature and jurisprudential review is carried out on tax immunity and conditional immunity. In addition, the relationship between the conditional immunity of non-profit educational institutions and the right to education is observed. And finally, current jurisprudence on the immunity of educational institutions and some taxes of the Union are analyzed, namely Import Tax (II), Tax on Industrialized Products (IPI) and Tax on Financial Operations (IOF). It is concluded that the purpose was achieved and that the conditional tax immunity of non-profit educational institutions is a constitutional tool that assists the State in its duty to ensure the right to education.O objetivo deste artigo é a elaboração de uma análise da imunidade tributária condicionada dos impostos de competência da União em face do direito à educação. Para isso, o artigo faz uso da metodologia dedutiva, em que é realizada uma revisão jurisprudencial e bibliográfica acerca da imunidade tributária sobre impostos e da imunidade condicionada. Além disso, é observada a relação entre a imunidade condicionada das instituições de educação sem fins lucrativos e o direito à educação. E por fim, são analisadas jurisprudências atuais sobre a imunidade das instituições e alguns impostos da União, quais sejam Imposto de importação (II), Imposto sobre produtos industrializados (IPI) e Imposto sobre operações financeiras (IOF). Concluiu-se que a finalidade foi alcançada e que a imunidade tributária condicionada das instituições de educação sem fins lucrativos é uma ferramenta constitucional que auxilia o Estado no seu dever de garantir o direito à educação.Universidade Federal de Viçosa2023-02-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://periodicos.ufv.br/revistadir/article/view/1472410.32361/2023150114724Revista de Direito; Vol. 15 No. 01 (2023); 01-25Revista de Direito; Vol. 15 Núm. 01 (2023); 01-25Revista de Direito; v. 15 n. 01 (2023); 01-252527-03891806-8790reponame:Revista de Direitoinstname:Universidade Federal de Viçosa (UFV)instacron:UFVporhttps://periodicos.ufv.br/revistadir/article/view/14724/7824Copyright (c) 2023 Revista de Direitohttps://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessBardi, Isabella Carolina de CarvalhoRocha, Renata Rodrigues de Castro2023-02-16T13:12:19Zoai:ojs.periodicos.ufv.br:article/14724Revistahttps://periodicos.ufv.br/revistadir/indexPUBhttps://periodicos.ufv.br/revistadir/oairevistadir@ufv.br2527-03891806-8790opendoar:2023-02-16T13:12:19Revista de Direito - Universidade Federal de Viçosa (UFV)false
dc.title.none.fl_str_mv Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to education
Análise da imunidade tributária condicionada dos impostos de competência da união em face do direito à educação
title Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to education
spellingShingle Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to education
Bardi, Isabella Carolina de Carvalho
Tax Immunity
Conditional Immunity
Educational Institutions
Right to Education
Federal Taxes
Imunidade tributária
Imunidade condicionada
Instituições de educação
Impostos da União
Direito à educação
title_short Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to education
title_full Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to education
title_fullStr Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to education
title_full_unstemmed Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to education
title_sort Analysis of the conditioned tax immunity of the taxes of competence of the union in the face of the right to education
author Bardi, Isabella Carolina de Carvalho
author_facet Bardi, Isabella Carolina de Carvalho
Rocha, Renata Rodrigues de Castro
author_role author
author2 Rocha, Renata Rodrigues de Castro
author2_role author
dc.contributor.author.fl_str_mv Bardi, Isabella Carolina de Carvalho
Rocha, Renata Rodrigues de Castro
dc.subject.por.fl_str_mv Tax Immunity
Conditional Immunity
Educational Institutions
Right to Education
Federal Taxes
Imunidade tributária
Imunidade condicionada
Instituições de educação
Impostos da União
Direito à educação
topic Tax Immunity
Conditional Immunity
Educational Institutions
Right to Education
Federal Taxes
Imunidade tributária
Imunidade condicionada
Instituições de educação
Impostos da União
Direito à educação
description The objective of this article is the elaboration of an analysis of the conditional tax immunity of taxes under the competence of the Union in view of the right to education. To this end, a literature and jurisprudential review is carried out on tax immunity and conditional immunity. In addition, the relationship between the conditional immunity of non-profit educational institutions and the right to education is observed. And finally, current jurisprudence on the immunity of educational institutions and some taxes of the Union are analyzed, namely Import Tax (II), Tax on Industrialized Products (IPI) and Tax on Financial Operations (IOF). It is concluded that the purpose was achieved and that the conditional tax immunity of non-profit educational institutions is a constitutional tool that assists the State in its duty to ensure the right to education.
publishDate 2023
dc.date.none.fl_str_mv 2023-02-16
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufv.br/revistadir/article/view/14724
10.32361/2023150114724
url https://periodicos.ufv.br/revistadir/article/view/14724
identifier_str_mv 10.32361/2023150114724
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufv.br/revistadir/article/view/14724/7824
dc.rights.driver.fl_str_mv Copyright (c) 2023 Revista de Direito
https://creativecommons.org/licenses/by-nc/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2023 Revista de Direito
https://creativecommons.org/licenses/by-nc/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Viçosa
publisher.none.fl_str_mv Universidade Federal de Viçosa
dc.source.none.fl_str_mv Revista de Direito; Vol. 15 No. 01 (2023); 01-25
Revista de Direito; Vol. 15 Núm. 01 (2023); 01-25
Revista de Direito; v. 15 n. 01 (2023); 01-25
2527-0389
1806-8790
reponame:Revista de Direito
instname:Universidade Federal de Viçosa (UFV)
instacron:UFV
instname_str Universidade Federal de Viçosa (UFV)
instacron_str UFV
institution UFV
reponame_str Revista de Direito
collection Revista de Direito
repository.name.fl_str_mv Revista de Direito - Universidade Federal de Viçosa (UFV)
repository.mail.fl_str_mv revistadir@ufv.br
_version_ 1809279554427027456

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