Imunidades tributárias aplicáveis ao "terceiro setor"

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Escobar, Marcelo Ricardo
Costa, Alcides Jorge
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Pierdoná, Zélia Luiza
Lins, Robson Maia
Direito Político e Econômico
In this study we aimed to perform an analysis of tax incidence in the activities the "third sector". To this end we start from an analysis about what this sector is considered by checking their appearance in Brazil, as in comparative law, especially as regards England, for a time thereafter, presenting critical legal and economics end of the election, demonstrating the difficulty in conceptualizing this particular segment and which is booming, compared to the minimalize state and its difficulty in providing educational and assistance services. Firmed these assumptions we focused our work on the concept of tax immunity, from a historical study of doctrine, thus achieving the largest object of this work that is the analysis of the immunities precepts regarding taxes and social contributions, respectively, contained in Articles 150, section VI, "c", and 195, § 7, both of the 1988 Brazilian Constitution. The analysis in question was based on the current legislation on the subject, doctrine and jurisprudence related and, in the absence of depletion of the topic in the academic and judicial fields, this paper presents the controversial topics, indicating based on research developed, the possible developments of the theme.
imunidade , terceiro setor , entidades educacionais , entidades assistenciais , immunity , nonprofit , educational entities , social service organizations
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