Imunidade tributária recíproca e as empresas estatais: uma análise à luz da jurisprudência do Supremo Tribunal Federal

Abstract

The research addresses the current prospects of the jurisprudence of the Supreme Court on the implementation of reciprocal tax exemption to public enterprises and joint stock companies. Analyzes the position of the Court responsible for the final interpretation of the Federal Constitution concerning the norm established in article 150, section VI, paragraph "a" of the Federal Constitution. Seeks to define the institution of tax immunity and lists the generic immunities set out in Article 150 of the Federal Constitution. Differentiates immunity, exemption and not incidence. Search the values protected by reciprocal immunity, and the scope of its rules as to the tax species. It presents the dichotomy between public enterprises and joint stock companies rendering public services and exploitative economic activity. Shows the criteria used by the country jurisprudence in the application of reciprocal immunity from the analysis of actual cases. It highlights the importance of the topic in the context of the Supreme Court's jurisprudence approaching the theoretical study of the practice.