Imunidade tributária : perspectivas da imunidade religiosa

Abstract

This present work has the purpose to discuss the limits and perspectives of religious tax immunity determined at the Constitution of Brasil‟s Federative Republic. Before discuss the essence of this question, it was done a brief on tax immunity historical evolution, from his known beginning in Roman empire up to modern state; and specifically in Brasil, since those times as Portugal‟s colony up to 1988‟s Constitution. After been fixed the standards for religion tax immunity, and our position on the limits of this immunity, it was done a critical analysis on Brasil‟s Supreme Court jurisprudence, firmed on RE 325.822/SP, in a tightly judgment decision. The dissension verified at Supreme Court is also present at Brasil‟s jurist authors. Indeed, brasilian doctrine in this matter might be divided in three groups, all of them made up by brilliant jurists. The discussion on the extent limits of religious tax immunity is more relevant nowadays due to the up growth development evermore by religious activities in the television radio network.