Abstract
The article analyzes the prohibition of receiving an advantage due to sponsorship or donation, present in several tax incentive laws. Based on the legislation that regulates Law No. 8,313, of December 23, 1991, Law No. 11,438, of December 29, 2006, and Law No. 12,715, of September 17, 2012, the study proposes a reading systematized prohibition, as a legal principle structuring tax incentives that authorize the deduction of sponsorships or donations intended for third parties.
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