Imunidade tributária das instituições de assistência social

Abstract

The scope of this essay is to analyze the constitutional tax exemption adressed to nonprofit social care organizations stablished by Sections 150, VI, c and 195, § 7º of the Federal Constitution of the Federative Republic of Brazil issued in 1988, beggining from the historical evolution of the social care itself, extracting the importance of the spread of its values and the concept of social responsibility. The knowledgement of the basis of this constitutional tax exemption is very relevant, specially to keep the value ensured by it, once it is the fundamental to the construction related to the constitutionality of several legislation introduced by the infraconstitutional legislator regarding this matter. Initially, I make some comments on the tax constitutional system and the supremacy of the Federal Constitution, in order to stablish guidelines to the infraconstitutional legislator to respect the constitutional law, mainly the one in connection with tax competence and its corollary, constitutional tax exemption. Especially in relation to the constitutional tax exemption, this essay comprises its basis, contents and comprehensiveness, pursuing its doubts and perplexities. In the same way, I make an accurate analysis of the constitutional concept of nonprofit social care organizations. I still pursue to demonstrate the apparent contradiction between the intention behing the ordinary law in stablishing rules to the legal commands under analysis and the exclusive competence of the complementary law to regulate the limitations on tax power, such as the constitutional tax exemption. Finally, I go through an analitycal study of the constitutional tax exemption regarding each type of tax