A possibilidade de incidência de imunidade na tributação de ONGs ambientais

Abstract

This paper aims to verify the possibility of the incidence of constitutional tax immunity to environmental NGOs. This theme is underexplored by the doctrine, but of paramount importance for the life of every people. Non-governmental organizations working in the environmental area and the tax benefits guaranteed to them will be analyzed, from the point of view of their very important work in the defense of fundamental rights. For this, we will also analyze the constitutional immunities, to identify their real meaning and to verify who they protect. The hypothetical-deductive method will be used, aiming to confront the different positions on the subject, and, finally, verify the possibility of application of constitutional tax immunity to NGOs, analyzing legislation and doctrine. The procedures used will be historical, comparative and monographic. The work will be divided into two parts: the first analyzing tax immunities and fundamental rights, and the second part analyzing their impact on environmental NGOs