Tributação de cemitérios particulares através do imposto sobre serviços

Abstract

This study broaches the taxation of private cemeteries through the “Services Tax”, by the analysis of the Ethics, the Morals and the Constitutionality of the refered taxation. It analyzes the cemetaries as a peculiar activity that deserves a privileged treatment on the part of the legislation, since the law defines the cemiterial activities as essential public services. It incidentally defends the thesis of the tax immunity of the necropolises and applies it to the “Services Tax”.