O conceito de serviços hospitalares e equiparados na lei nº 9.249/95: uma análise à luz do princípio da igualdade

Abstract

The law No. 9,249 / 95 in its article 15, §1, III, sub-paragraph “a” brought the term “hospital services” in a partial tax exemption device. The lack of a legal definition of the term has generated numerous controversies in the application of the tax benefit, with heterogeneous decisions in both the Tax Administration and the Judiciary. Beyond a question of interpretation of the norm and the concept of hospital services, because it is a discrimination with non-tax purposes, the law raises an analysis through the principle of equality and its logical results in the field of Tax Law: Equality Tax, Contributory Capacity and Extrafiscality Thus, it is sought to present the principle of equality in its historical perspective and still to apply it as a tool to control norms. In practice, by dissecting a norm, the theoretical framework that we present throughout the text is used. This is what is undertaken in the present work: to describe the different meanings given to the norm and to analyze it in the light of the principle of equality. Eventually it appears that the norm lacks an essential part: the indicative element of comparative measurement.