Imunidade tributária recíproca e livre concorrência: uma análise em face do desempenho de atividades privadas e lucrativas pela empresa brasileira de correios e telégrafos

Abstract

The Brazilian Postal and Telegraph Company (ECT), a federal public company, is one of the oldest institutions in the country. Reciprocal immunity proves to be a limitation of the power to tax the Union, States, Federal District and Municipalities over each other's assets, income and services. In this way, it is analyzed the impact of the incidence of reciprocal tax immunity, in the light of the constitutional principle of free competition, in the performance of services unrelated to the end activity by the ECT, that is, in operations in which it does not have the monopoly. In this sense, the institute of reciprocal tax immunity for which ECT is contemplated is examined, as well as considerations on the principle of free competition. It also focuses on the understanding espoused by the Federal Supreme Court regarding the matter and the differences between ministers. For the execution of this monograph, the method of dialectical approach and the methods of monographic and comparative procedure were applied. It is concluded that ECT has increasingly played the private sector's own roles, so that it can set prices lower than those of the competition and gradually remove the economic agents competing in the same economic activity.