O alcance da imunidade recíproca aos impostos indiretos

Abstract

From a theoretical analysis of the institute of intergovernmental reciprocal immunity, which are analyzed concepts inherent in the Tax Law, as constraints on the power to tax, tax jurisdiction and tax immunity, it is essential to note the complexity of the study of this constitutional benefit as it relates to indirect taxes, defined as those in which there is a transfer of financial burden to the taxpayer in fact. The doctrinal divergence on the subject brings up interesting shock of ideas, being on the one hand, supporters of the formalistic aspect, captained by Paulo de Barros Carvalho and Hugo de Brito Machado, and opposing current, the advocates of materialist strand, led by Aliomar Baleeiro. Was sought, with this work, an answer to the problem of reaching mutual immunity to indirect taxes, after a critical analysis of each proposal. It was concluded by applying the materialistic proposal, because the valuation of axiological principles that substantiate the reciprocal immunity, namely federal pact and the ability to pay.