IMUNIDADE TRIBUTÁRIA DAS INSTITUIÇÕES RELIGIOSAS

Abstract

This article examines the institute of the fundamental right of tax immunity of religious institutions, disciplined by the Brazilian Constitution, through both its theoretical analysis and the study of practical cases submitted to judicial interpretation, in order to provide the reader with criteria for the correct application of this right, which lends itself to facilitating the exercise of another fundamental right, which is the right to religious freedom.

Keywords

• Imunidade tributária
• Liberdade religiosa
• Interpretação