Uma noção de “templos de qualquer culto” para os fins do artigo 150, VI, “B” da Constituição

Abstract

Subjective tax immunities and, in particular, the immunities granted to the “temples of any cult” have received too generous interpretation by the doctrine and the jurisprudence, to the point of enabling a number of imbalances in the tax system and in the economic order. The main purpose of this article is to establish a notion of “temples of any cult” that equips the interpreter in the construction of the tax immunities rules provided for in Article 150, section VI, “b” and paragraph 4th of the Federal Constitution, maximizing, however, the general principle of equality in its special aspects of generality in taxation and tax neutrality. In such process, the article will eliminate the assumption that the tax immunity is to any temple of any cult, as a careless hermeneutic could induce.