Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal Hermeneutics
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Justiça do Direito (Online) |
Texto Completo: | http://seer.upf.br/index.php/rjd/article/view/13085 |
Resumo: | The article discusses the legal nature of the constitutional provisions that regulate religious tax immunity. The problem of the study is whether immunity would be a guarantee clause, and, therefore, should be interpreted restrictively, or, on the contrary, would be a promotion clause, allowing for broad interpretations. The central hypothesis is that the extensive interpretations are the result of biases based on the interests of the subjects who would benefit, so that a systematic interpretation, in light of the current legislation and legal hermeneutics, leads to the conclusion that religious tax immunity is a clause of warranty. Methodologically, the article uses the qualitative method, addressing the relationships between discourse theory, social capital theory and legal hermeneutics; the possibility of antinomies and the role of hermeneutics and, at the end, it analyzes the constitutional provisions that regulate religious freedom, state secularism and tax immunity according to methods and principles of legal hermeneutics. |
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Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal HermeneuticsImunidade Tributária Religiosa: Cláusula de Garantia ou de fomento? Um debate à luz da Hermenêutica JurídicaThe article discusses the legal nature of the constitutional provisions that regulate religious tax immunity. The problem of the study is whether immunity would be a guarantee clause, and, therefore, should be interpreted restrictively, or, on the contrary, would be a promotion clause, allowing for broad interpretations. The central hypothesis is that the extensive interpretations are the result of biases based on the interests of the subjects who would benefit, so that a systematic interpretation, in light of the current legislation and legal hermeneutics, leads to the conclusion that religious tax immunity is a clause of warranty. Methodologically, the article uses the qualitative method, addressing the relationships between discourse theory, social capital theory and legal hermeneutics; the possibility of antinomies and the role of hermeneutics and, at the end, it analyzes the constitutional provisions that regulate religious freedom, state secularism and tax immunity according to methods and principles of legal hermeneutics.O artigo discute a natureza jurídica dos dispositivos constitucionais que regulamentam a imunidade tributária religiosa. O problema do estudo é se a imunidade seria uma cláusula de garantia e, portanto, devendo ser interpretada restritivamente, ou, ao contrário, se é uma cláusula de fomento, cabendo interpretações ampliativas. A hipótese central consiste em que as interpretações extensivas são fruto de vieses balizados por interesses dos sujeitos que seriam beneficiados, de modo que, uma interpretação sistemática, à luz do ordenamento vigente e da hermenêutica jurídica, conduz à conclusão de que a imunidade tributária religiosa é uma cláusula de garantia. Metodologicamente, o artigo utiliza o método qualitativo, abordando as relações entre a teoria do discurso, a teoria do capital social e a hermenêutica jurídica; a possibilidade de antinomias e o papel da hermenêutica e, ao final, analisa os dispositivos constitucionais que regulamentam a liberdade religiosa, laicidade estatal e imunidade tributária segundo métodos e princípios da hermenêutica jurídica.Universidade de Passo Fundo2022-10-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://seer.upf.br/index.php/rjd/article/view/13085Revista Justiça do Direito; v. 36 n. 2 (2022): Justiça do Direito; 221-254Law of Justice Journal; Vol 36 No 2 (2022): Justice of Law; 221-2542238-32121413-703810.5335/rjd.v36i2reponame:Revista Justiça do Direito (Online)instname:Universidade de Passo Fundo (UPF)instacron:UPFporhttp://seer.upf.br/index.php/rjd/article/view/13085/114116854Copyright (c) 2022 Revista Justiça do Direitohttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessEisaqui, Daniel Dela ColetaPedrosa Morais, Márcio Eduardo Senra Nogueira2022-12-16T16:15:26Zoai:seer.upf.br:article/13085Revistahttp://seer.upf.br/index.php/rjdPUBhttp://seer.upf.br/index.php/rjd/oairevistajusticadodireito@gmail.com2238-32121413-7038opendoar:2022-12-16T16:15:26Revista Justiça do Direito (Online) - Universidade de Passo Fundo (UPF)false |
dc.title.none.fl_str_mv |
Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal Hermeneutics Imunidade Tributária Religiosa: Cláusula de Garantia ou de fomento? Um debate à luz da Hermenêutica Jurídica |
title |
Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal Hermeneutics |
spellingShingle |
Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal Hermeneutics Eisaqui, Daniel Dela Coleta |
title_short |
Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal Hermeneutics |
title_full |
Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal Hermeneutics |
title_fullStr |
Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal Hermeneutics |
title_full_unstemmed |
Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal Hermeneutics |
title_sort |
Religious Tax Immunity: Guarantee or Promotion Clauses? A debate in the light of legal Hermeneutics |
author |
Eisaqui, Daniel Dela Coleta |
author_facet |
Eisaqui, Daniel Dela Coleta Pedrosa Morais, Márcio Eduardo Senra Nogueira |
author_role |
author |
author2 |
Pedrosa Morais, Márcio Eduardo Senra Nogueira |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Eisaqui, Daniel Dela Coleta Pedrosa Morais, Márcio Eduardo Senra Nogueira |
description |
The article discusses the legal nature of the constitutional provisions that regulate religious tax immunity. The problem of the study is whether immunity would be a guarantee clause, and, therefore, should be interpreted restrictively, or, on the contrary, would be a promotion clause, allowing for broad interpretations. The central hypothesis is that the extensive interpretations are the result of biases based on the interests of the subjects who would benefit, so that a systematic interpretation, in light of the current legislation and legal hermeneutics, leads to the conclusion that religious tax immunity is a clause of warranty. Methodologically, the article uses the qualitative method, addressing the relationships between discourse theory, social capital theory and legal hermeneutics; the possibility of antinomies and the role of hermeneutics and, at the end, it analyzes the constitutional provisions that regulate religious freedom, state secularism and tax immunity according to methods and principles of legal hermeneutics. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-10-03 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://seer.upf.br/index.php/rjd/article/view/13085 |
url |
http://seer.upf.br/index.php/rjd/article/view/13085 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://seer.upf.br/index.php/rjd/article/view/13085/114116854 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista Justiça do Direito http://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista Justiça do Direito http://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de Passo Fundo |
publisher.none.fl_str_mv |
Universidade de Passo Fundo |
dc.source.none.fl_str_mv |
Revista Justiça do Direito; v. 36 n. 2 (2022): Justiça do Direito; 221-254 Law of Justice Journal; Vol 36 No 2 (2022): Justice of Law; 221-254 2238-3212 1413-7038 10.5335/rjd.v36i2 reponame:Revista Justiça do Direito (Online) instname:Universidade de Passo Fundo (UPF) instacron:UPF |
instname_str |
Universidade de Passo Fundo (UPF) |
instacron_str |
UPF |
institution |
UPF |
reponame_str |
Revista Justiça do Direito (Online) |
collection |
Revista Justiça do Direito (Online) |
repository.name.fl_str_mv |
Revista Justiça do Direito (Online) - Universidade de Passo Fundo (UPF) |
repository.mail.fl_str_mv |
revistajusticadodireito@gmail.com |
_version_ |
1776750981029036032 |