A Amplitude Da Imunidade DOS Templos Religiosos
Araujo Lima Daniel
A Amplitude Da Imunidade DOS Templos Religiosos
Araujo Lima Daniel
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Conforme determina a CF de 1988, os templos religiosos estao exoneradas do recolhimento de quaisquer impostos. Assim, nosso estudo esta centrado na analise da incidencia dos impostos sobre essas entidades, verificando em que circunstancias ela deve prevalecer quando a atividade, bem, produto ou servico imunizado diga respeito as finalidades essenciais da instituicao. Analisamos tanto a incidencia de impostos diretos quanto dos impostos indiretos. Em nossa pesquisa, valemo-nos fundamentalmente dos canones da nova hermeneutica constitucional, da doutrina existente sobre o assunto e de precedentes jurisprudenciais que tratam da materia."
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