A imunidade tributária dos templos de qualquer culto: um olhar sob o prisma da constituição

Abstract

The tax immunity of temples of any cult, enshrined in Article 150, VI, "b", of Brazil‘s Constitution, is an institute that, given the broad interpretation the major part of the national doctrine and the Brazilian Supreme Court itself give it, involves a situation of apparent exception to equality which deserves further reflection. Taking into account that such instrument is considered immutable clause, since it consists on a kind of defense of religious freedom, the theoretical path begins with a discussion about what is the religion itself, and then it tries to establish a basis for the discussion about what is this freedom. With this premise set up, the efforts are turned to Tributary Law dogmatic, to show, initially, what are the immunities and, then, which one is the interpretation of contemporary scholars in the area about the so-called religious immunity. In the next stage, the necessary tools to the demonstration of the conception of science and of Law demanded for the interpretation of the tax immunity of temples, in accordance with the Constitution, are provided, and, in the end, aspects of this institute, from the perspective of some constitutional principles, as equality and secularism, are analyzed. Thus, because of inconsistencies between such institute (or, at least, amongst its most common interpretations) and other constitutional values of greater importance, finally, some ideas about possible ways to a better solution of the issue are proposed.