Imunidades tributárias fundamentais e os impostos : proposta de classificação e conteúdo essencial

Abstract

The classification of tax immunities, as currently considered by the doctrine, is valid, although insufficient. The lack of a classification of tax immunities, according to the level of constitutional protection, induces a treatment similar to that of exemptions and non-incidence situations. The tax immunities, that can be reconducted to the dignity of the human person, as well as to its sub-principles, like the basic rights to education, culture and knowledge and freedom of expression, constitute basic rights, in themselves, as already admitted by the doctrine and by the STF. By classifying immunities, according to the level of constitutional protection, from the consideration of basic rights, as proposed in this work, one arrives at the revelation of existential basic immunities, necessary basic immunities and elective tax immunities. The deepening of the investigation, on the basic right of immunities that can be leaded back to the dignity of the human person, ends up revealing the principle of basic tax immunities, which should guide the lawgiver and the law enforcer of these immunities. Among the consequences of this revelation is, for instance, the duty of rethink, now based on this new paradigm, the form and the intensity of the suspension of immunities of education and social assistance institutions, as well as the indirect taxation (hidden tax) of books, newspapers and periodicals.