A imunidade tributária nos templos de qualquer culto: a hipótese de incidência tributária diante do princípio da laicidade

Abstract

This monograph presents a contemporary approach to the doctrinal and jurisprudential disagreements surrounding the tax exemption on the temples of any cult, at the prospect of the constituent legislature in Brazilian legal system “The principle of Secularism”. Thus, in the Republican Constitution of 1891, it was the first time that the Brazilian government no longer tied to a particular religion, and started the walk to claim of secular rule of law. Currently, the issue is a source of stir among legal doctrine and jurisprudence, seeking exercise the definitive exegesis regarding hypotheses tax incidence on factual plan. To achieve the goal of elucidating the positions on current litigation, the work was divided into three chapters, through a historical approach of the above principle in the Brazilian Constitutions, the limitations of to tax power, on the second part of this study, and, finally, the delimitation of understanding of doctrine and jurisprudence on individual cases. The approach method used was deductive, whereas had legal, doctrinal and jurisprudential foundation. The methods of procedure, it was used historic, the historic evolution of the subject, the comparative to weave the doctrine and jurisprudence differences and the monograph, for the analysis of cases which show the reflections of this study. Finally, it was found that there is no unique understanding in doctrinal position. When the case law, the understanding is consistent with the Modern Theory, extending the scope of the aforementioned constitutional immunity beyond the building of the temple.