Imunidade tributária dos templos de qualquer culto
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Araújo, Ana Carolina Calábria de
Orientador
Medeiros, Edmundo Emerson de
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Resumo
A presente dissertação tem como objetivo uma análise das imunidades tributárias, especialmente a imunidade tributária concedida aos templos de qualquer culto. Para o estudo mais completo de muitos temas importantes do direito brasileiro, necessário se faz, explorar sua origem, a partir de que momento surgiu. E o presente trabalho apresenta um breve histórico da procedência de tal instituto. A importância da imunidade tributária dos templos de qualquer culto no Brasil é vultosa, pois a Constituição Federal, outorga uma ingente segurança jurídica ao instituto ora em comento, visto que, possui status de cláusula pétrea. O Brasil inegavelmente, é um Estado muito religioso, haja vista, toda influência recebida da cultura portuguesa ao povoar o país. Com a influência dos portugueses, o Brasil tornou-se um Estado eminentemente católico, sendo a religião Católica, à época, considerada como oficial. Com o tempo, influências de outros lugares da Europa e outros continentes, começaram a fazer com que fosse repensado muitos direitos dos cidadãos, visto que com tantos imigrantes e culturas das mais diversas, levou a reflexão de que outros cultos, também mereciam a liberdade dada a religião católica. Assim, afim de assegurar princípios e liberdades que estavam começando a surgir nas Constituições de outrora, a imunidade tributária dos templos de qualquer culto, foi uma das maneiras eficazes de proporcionar o não embaraço das plúrimas manifestações religiosas. Toda notabilidade atribuída ao instituto das imunidades tributárias dos templos de qualquer culto, baseia-se no fato, do ser humano, possuir uma característica muito forte de necessidade espiritual e isso possível notar nas mais variadas culturas ao redor do globo. Como qualquer instituto do direito brasileiro, no decorrer do tempo, foi surgindo as mais variadas dúvidas com relação à extensão de tal imunidade e também seus limites, assim, é necessário a atualização dos julgados recentes.
This dissertation aims to analyze tax immunities, especially the tax immunity granted to temples of any cult. For the most complete study of many important themes of Brazilian law, it is necessary to explore its origin, from which moment it arose. And this work presents a brief history of the origin of such an institute. The importance of the tax immunity of the temples of any cult in Brazil is enormous, because the Federal Constitution, grants a ingente legal certainty to the institute sometimes in comment, since it has status of a stone clause. Brazil is undeniably a very religious state, given, all the influence received from Portuguese culture when populaging the country. With the influence of the Portuguese, Brazil became an eminently Catholic state, and the Catholic religion, at the time, was considered official. Over time, influences from other parts of Europe and other continents began to rethought many citizens' rights, since with so many immigrants and cultures of the most diverse, it led to the reflection that other cults also deserved freedom given the Catholic religion. Thus, in order to ensure principles and freedoms that were beginning to emerge in the Constitutions, the tax immunity of the temples of any cult, was one of the effective ways to provide the non-embarrassment of the many religious manifestations. All notability attributed to the institute of the tax immunities of the temples of any cult, is based on the fact, of the human being, possessing a very strong characteristic of spiritual need and this possible to note in the most varied cultures around the globe. Like any institute of Brazilian law, over time, the most varied doubts about the extent of such immunity and also its limits have arisen, thus, it is necessary to update recent judgments.
This dissertation aims to analyze tax immunities, especially the tax immunity granted to temples of any cult. For the most complete study of many important themes of Brazilian law, it is necessary to explore its origin, from which moment it arose. And this work presents a brief history of the origin of such an institute. The importance of the tax immunity of the temples of any cult in Brazil is enormous, because the Federal Constitution, grants a ingente legal certainty to the institute sometimes in comment, since it has status of a stone clause. Brazil is undeniably a very religious state, given, all the influence received from Portuguese culture when populaging the country. With the influence of the Portuguese, Brazil became an eminently Catholic state, and the Catholic religion, at the time, was considered official. Over time, influences from other parts of Europe and other continents began to rethought many citizens' rights, since with so many immigrants and cultures of the most diverse, it led to the reflection that other cults also deserved freedom given the Catholic religion. Thus, in order to ensure principles and freedoms that were beginning to emerge in the Constitutions, the tax immunity of the temples of any cult, was one of the effective ways to provide the non-embarrassment of the many religious manifestations. All notability attributed to the institute of the tax immunities of the temples of any cult, is based on the fact, of the human being, possessing a very strong characteristic of spiritual need and this possible to note in the most varied cultures around the globe. Like any institute of Brazilian law, over time, the most varied doubts about the extent of such immunity and also its limits have arisen, thus, it is necessary to update recent judgments.
Descrição
Palavras-chave
templo de qualquer culto , iImunidade tributária , constituição federal , religião , liberdade religiosa , temple of any cult , tax immunity , federal constitution , religion , religious freedom