Remuneração dos dirigentes e a manutenção das imunidades e isenções tributárias no terceiro setor

Abstract

The prohibition on the remuneration of directors, in any way, is provided as a legal requirement for the maintenance of immunities or exemptions for non-profit entities since the 1940s. This scenario of total prohibition of directors' remuneration "not employees" began a commendable process of amendment with the Law 12,868/2013, as amended by Laws 13,151/2015 and 13,204/2015. The possibility of remunerating the directors of civil society organizations is justified by the adequacy and improvement of the legal system Brazilian law to the reality of organizations, with intention to avoid the precariousness of labor relations on the Third Sector. In this context, the purpose of this article was to make an analytical review of the recent legal changes related to the remuneration rules of the directors of the institutions of the Third Sector, whose noncompliance may implicate in the suspension of tax immunities or exemptions.