Limites constitucionais brasileiros à imunidade tributária dos templos religiosos

Abstract

This dissertation aims to address the tax immunity of temples of any cult and the essential purposes in relation to the scope of this tax benefit. The Federal Constitution presents the institute of immunity in article 150, item VI, letter b, of section II: “On Limitations to the Power to Tax”. In addition, it seeks to explore the relationship between the immunity of temples and the fundamental right to freedom of worship and belief, guaranteed by the Democratic State of Law. It is also the objective of this research to analyze the position of the Federal Supreme Court (STF) in situations in which the essential activity of the religious temple is converted into a market activity, causing illicit enrichment or/and tax evasion. For this purpose, the deductive method will be used, including the analysis of constitutional and legal texts, as well as doctrinal texts and seminal works, documents and decisions issued by the Judiciary on the subject. Research classified as exploratory contributes to legal science insofar as it presents the normative essence of tax immunity for temples of any cult. The investigation on screen corroborated the application of immunity in an extensive way to the services, income and assets of the temples, as long as they are related to the essential purposes of religious entities. The constitutional device seeks to safeguard the faithful fulfillment of principles and values, among them religious freedom and free competition.