Trabalho de Conclusão de Curso de Graduação
A imunidade tributária e as rendas não relacionadas com as finalidades essenciais das entidades exoneradas
Autor
Ruedell, Claudir Luis
Institución
Resumen
This present work has as a goal to analyze if the tax immunity from temples of
any type of cult and from non-profitable educational and social assistance institutions,
conditioned to the patrimony, to the income and to the related services with its
essential purposes, achieves the resulting income from the work of these
organizations on the economic area. Therefore, analyzing the legal nature and
concept of tax immunity it can be understood that they consist of legal rules, of
constitutional office, that conform the taxing power of the political entities since they
stipulate that taxes cannot be imposed on certain people, facts or situations, having
as objective to preserve the constitutional principles and values, such as freedom of
religion or social rights. Thus, the exegesis of immunizing regulations must seek the
purposes in the text of the Constitution and so giving effectiveness to the protected
freedom and principles. Nonetheless, the final interpretation of tax immunity cannot
have as a conclusion that there are no limits to the development of atypical activities
of the immune organizations. The limit is presented when the intermediate activities
assume such relevant importance that they distort the nature of the corporation and
have importance in damages in the free competition that must be proved on the
particular case.