O alcance da imunidade recíproca em relação aos impostos na constituição federal de 1988

Abstract

This study is regarding the reciprocal immunity concerning the taxes imposed on the Federal Constitution of 1998. It is about a bibliographical and jurisprudential analysis of the constitutional device that establishes the hindrance of the state entity to institute taxes over patrimony, revenue and services all of them intertwined (art. 150, clause VI, paragraph “a”, of the Federal Constitution of 1998). It is intended to broach the range of the reciprocal immunity, founding on the constitutional principles that waited for its institution, whichever are the federative principle, the isonomy between the political entities and the absence of their contributive capacity. The dissertation initiates by means of a general explanation concerning the tributary immunity, in which the laws that render immunity fit. In continuation, it is analyzed the reciprocal immunity, emphasizing its fundaments, with the intention of understanding, to the fullest, the extension of the exoneration in what concerns the taxes in all sorts due to the law on the Brazilian Juridical Ordainment. It is verified that all the taxes that, perchance, disturb the patrimony of the public entity is shielded by the benefit of immunity, excluding the diligence of a purely literal interpretation. Concluding, we believe it is true that the range of the reciprocal immunity shall always be sought with the intent of protecting the federal organization, as well as shelter the harmonic existence of all the governmental spheres, and such tributary exoneration should be interpreted according to the constitutional principles.