Uma proposta acerca da teoria das imunidades tributárias no direito brasileiro

Abstract

In spite of the numerous complexities that cover the tax immunity theme, the Brazilian doctrine has missed the train, meaning that it hasn t experienced in recent years any significant progress regarding the debate around the topic. What are tax immunities? Which are its limitations? How should its phenomenon be interpreted? Is it correct to consider that tax immunities are irrevocable by being inserted in the list of immutable clauses of art. 60, § 4 of the Federal Constitution of 1988? Should any constitutional amendment proposal that tangent fundamental rights be declared unconstitutional? The core idea of this work is the analysis of the tax immunity phenomenon, taking into account the controversies that persist in the Brazilian doctrine, but whose debate had been asleep. Therefore, it is necessary a systematic and thorough study of such tax immunities, notably a general review of the theoretical foundations previously made in order to really propose the construction of a theory in accordance with the Democratic State and Social law, as was taken over by the Federal Constitution of 1988