Imunidade tributária recíproca para empresas públicas e sociedades de economia mista

Abstract

This monograph proposes to defend the possibilíty that state-owned enterprises and mixed economy companies be benefited by the reciprocal tax immunity. It analyzes that immunity, focusing on the purposes that this principle aims. Discusses the role of the State in the economy, focusing on the purposes of art. 173 of the Constitution, which deals with state action in the exploitation of economic activity stricto sensu by its companies. Discusses the peculiarities of state-owned enterprises and mixed economy companies providing public services as delegated by the State, exploring their role within the organization of Public Administration. Conc1udes that state enterprises providing public services, which have received this delegation from the polítical entity that has created them and which act as a monopoly, are entitled to reciprocal tax immunity and examines the jurisprudence of the Supreme Federal Court on the subject, demonstrating both the precedents that confirrn the position advocated as those who disagree with it.