A IMUNIDADE TRIBUTÁRIA SOBRE OS TEMPLOS DE QUALQUER CULTO: sua perspectiva e alcance em consonância com a Constituição da República Federativa do Brasil de 1988

Abstract

The Institute of Tax Immunity is within the Constitution of the Federative Republic of Brazil of 1988 (CRFB / 88) in Article 150, VI, 'b' and is known as a limitation on the State's power to tax as a fundamental right to be defended by the original constituent, namely religious freedom. The present monograph is based on an analysis regarding the scope of this immunity on religious institutions as well as who can enjoy them, using the legislation as well as the understanding of the teachers on the subject, in order to seek the most plausible conclusions possible among the varied understandings that hang over this theme.