As imunidades tributárias das entidades de assistência social :definição de um conceito sistemático constitucional de entidade beneficente de assistência social

Abstract

The subject of taxes immunities is rich in controversies. This controversy appears on the books, judicial decisions and debates, making this an interesting subject to do a research. The immunity is a norm of negative competence that prohibits the rule, the creation or the enforcement of taxes. In this case on study, there is express disposition forbidding the creation of any tax. Hence, as the legislator must create a rule to the application of the norm, he must create a rule to the immunities to better ensure the institution. This avoids the depletion of the legal rule of the norm or, in the other way, inflation of the immunities cases. The subject is vast and the aim of this research is to analyze two kinds of immunitie. The first one is expressed on the article 150, VI, “c”; the second is that expressed on the article 195, §7º, specially the applicable taxes, to whom is directed and the requirements to its use, on the lights of a logical-systematical Constitution interpretation.