TAX IMPOSITIONS AND RELIGION IN BRAZIL: HISTORICAL, NORMATIVE, DOCTRINAL AND FORENSIC ASPECTS

Authors

  • ARNALDO SAMPAIO DE MORAES GODOY Pontificia Universidad Católica de São Paulo (Brasil)

Keywords:

Religious fiscal immunity, Temples of any cult, History, Doctrine, Legal opinions, Central problems

Abstract

The paper intends to summarize the historical, normative, doctrinal and forensic aspects of the religious fiscal immunity in the context of the Brazilian legal history. It reveals a tradition that protects Catholicism, which prevailed in the Ordenações Filipinas, as well as in the constitutional text of 1824. It identifies the framework adopted by the other Brazilian constitutions, especially after 1946. It observes that the fiscal immunity applied to the temples of any cult is a fundamental right. It does summarize the legal opinions on the matter, pointing its central problems, suggesting, in the end, the application of the favor to some other fiscal impositions

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Author Biography

ARNALDO SAMPAIO DE MORAES GODOY, Pontificia Universidad Católica de São Paulo (Brasil)

Livre-docente em Teoria Geral do Estado pela Faculdade de Direito da Universidade de São Paulo-USP. Doutor e Mestre em Filosofia do Direito e do Estado pela Pontifícia Universidade Católica de São Paulo-PUC-SP.

Published

2019-12-11