A imunidade tributária dos templos de qualquer culto: análise do instituto a partir do julgamento paradigmático do RE 328.822 pelo Supremo Tribunal Federal

Abstract

The purpose of this study was to examine the juridical institute of tax immunity of the temples of any cult and to approach the application of the constitutional norm from an amplifying interpretation of the immunizing rule. For that, the research first part was devoted to the study of immunity definition and its presence in brazilian constitutional texts. Afterwards, we sought to understand the function of immunity, as a guarantor of fundamental rights, and the basis for the edition of the normative statement in the Constitutional Tax Law. Then, we proceeded to analyze the various doctrinal positions on the concepts set forth by the article that confers religious immunity, due to a normative insufficiency, which makes it difficult to reach a consensus on the extension of article 150, item VI, letter b, of the Constitution. As a result of this, we examined the paradigmatic judgment of the Federal Supreme Court that conferred a broad interpretation of religious immunity, especially in the case of property, income and services of these institutions.