A imunidade tributária e as rendas não relacionadas com as finalidades essenciais das entidades exoneradas

Abstract

This present work has as a goal to analyze if the tax immunity from temples of any type of cult and from non-profitable educational and social assistance institutions, conditioned to the patrimony, to the income and to the related services with its essential purposes, achieves the resulting income from the work of these organizations on the economic area. Therefore, analyzing the legal nature and concept of tax immunity it can be understood that they consist of legal rules, of constitutional office, that conform the taxing power of the political entities since they stipulate that taxes cannot be imposed on certain people, facts or situations, having as objective to preserve the constitutional principles and values, such as freedom of religion or social rights. Thus, the exegesis of immunizing regulations must seek the purposes in the text of the Constitution and so giving effectiveness to the protected freedom and principles. Nonetheless, the final interpretation of tax immunity cannot have as a conclusion that there are no limits to the development of atypical activities of the immune organizations. The limit is presented when the intermediate activities assume such relevant importance that they distort the nature of the corporation and have importance in damages in the free competition that must be proved on the particular case.