Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-09-01T18:47:42Z No. of bitstreams: 1 BernardoMarinhoBarcellosDissertacao2017.pdf: 1107654 bytes, checksum: d64975d6aa0ef629523812f202af6354 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-09-01T18:48:01Z (GMT) No. of bitstreams: 1 BernardoMarinhoBarcellosDissertacao2017.pdf: 1107654 bytes, checksum: d64975d6aa0ef629523812f202af6354 (MD5) / Made available in DSpace on 2017-09-01T18:48:01Z (GMT). No. of bitstreams: 1 BernardoMarinhoBarcellosDissertacao2017.pdf: 1107654 bytes, checksum: d64975d6aa0ef629523812f202af6354 (MD5) Previous issue date: 2017-03-09 / This research project examines the possibility of recognizing the tax immunity inserted in section VI point ???e" Article 150 of the 1988 Constitution, introduced by Constitutional Amendment. 75 of October 15, 2013, musical works of foreign artists, under the principle of national treatment which governs the Federative Republic of Brazil in its international tax relations. The paper aims to provide information for a better understanding of the institute of international taxation, then analyze the amendment that gave rise to the constitutional provision, in order to discuss the subject of this project. Later they will be considered constitutional and legal requirements necessary for problem resolution presented in order to present an innovative interpretation of tax immunity Institute contemplated in Article 150, VI, "and" the Magna Charta, and possible cases of applicability of the standard , particularly with respect to its length in the international tax scenario (eg saw the Agreement on Trade-Related aspects of Intellectual Property rights, in Portuguese: Agreement on aspects of Intellectual Property rights Related to Trade). Thus, the work aims to demonstrate that from a reading according to the Constitution, an integrative and teleological view is possible to extend the immunity of article 150, section VI, paragraph "and" the material supports or digital files containing sound recordings and v??deo-phonograms musical produced abroad containing musical works of foreign and Brazilian authors. / Este trabalho de pesquisa analisou a possibilidade de reconhecimento da imunidade tribut??ria insculpida no inciso VI al??nea e??? do artigo 150 da Constitui????o Federal de 1988, introduzida pela Emenda Constitucional n. 75, de 15 de outubro de 2013, ??s obras musicais ou literomusicais de artistas estrangeiros, ?? luz do princ??pio do tratamento nacional que rege a Rep??blica Federativa do Brasil em suas rela????es tribut??rias internacionais. O trabalho pretendeu fornecer subs??dios para uma melhor compreens??o sobre o instituto da imunidade tribut??ria, em seguida, estudar o projeto de emenda que deu origem ao referido dispositivo constitucional, de modo a problematizar o objeto deste trabalho. Posteriormente foram apreciados pressupostos constitucionais necess??rios para a resolu????o do problema apresentado, de modo a se propor uma inovadora interpreta????o do instituto da imunidade tribut??ria contemplada no artigo 150, VI, ???e??? da Carta Magna, e os casos poss??veis de aplicabilidade da norma, mormente quanto ?? sua extens??o no cen??rio internacional (ex vi do Acordo sobre Aspectos dos Direitos de Propriedade Intelectual Relacionados ao Com??rcio). Desse modo, o trabalho demonstra que a partir de uma leitura conforme o texto constitucional, numa vis??o integrativa e teleol??gica, ?? poss??vel estender tal imunidade aos suportes materiais ou arquivos digitais que contenham fonogramas e videofonogramas musicais produzidos no exterior contendo obras musicais ou literomusicais de autores estrangeiros e brasileiros.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-01-18T18:52:37Z No. of bitstreams: 1 RobertoMoreiradaSilvaFilhoDissertacao2017.pdf: 1422338 bytes, checksum: 31ed91bf1ebe791079b26bbd8c6cb1ea (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-01-18T18:52:56Z (GMT) No. of bitstreams: 1 RobertoMoreiradaSilvaFilhoDissertacao2017.pdf: 1422338 bytes, checksum: 31ed91bf1ebe791079b26bbd8c6cb1ea (MD5) / Made available in DSpace on 2018-01-18T18:52:56Z (GMT). No. of bitstreams: 1 RobertoMoreiradaSilvaFilhoDissertacao2017.pdf: 1422338 bytes, checksum: 31ed91bf1ebe791079b26bbd8c6cb1ea (MD5) Previous issue date: 2017-12-04 / This work aims to define the legal nature of out-of-court services and their remuneration, emoluments, as well as to analyze all its foundations. The legal system in force is not clear, but a systematic interpretation is able to assert, with certainty, the legal nature of public service to notary and registry services, as well as the legal nature of fee to their emoluments. The jurisprudence recognizes the nature of tax to the emoluments, but denies the condition of public service to the notary and registry services, denying them the tax immunity. / Este trabalho visa definir a natureza jur??dica das serventias extrajudiciais e de sua remunera????o, os emolumentos, bem como analisar todos os seus fundamentos. O sistema jur??dico vigente n??o ?? claro, por??m uma interpreta????o sistem??tica ?? capaz de afirmar, com seguran??a, a natureza jur??dica de servi??o p??blico aos servi??os notariais e registrais, bem como a natureza jur??dica de taxa aos seus emolumentos. A jurisprud??ncia reconhece a natureza de taxa aos emolumentos, por??m nega a condi????o de servi??o p??blico aos servi??os notariais e registrais, negando-lhes a imunidade tribut??ria.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:19:32Z No. of bitstreams: 1 EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf: 658391 bytes, checksum: 6ce81f340a7ce411fe0279b12bed97c4 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:37:49Z (GMT) No. of bitstreams: 1 EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf: 658391 bytes, checksum: 6ce81f340a7ce411fe0279b12bed97c4 (MD5) / Made available in DSpace on 2017-06-05T17:37:49Z (GMT). No. of bitstreams: 1 EugenioPaccelideMoraisBomtempoDissertacaoParcial2015.pdf: 658391 bytes, checksum: 6ce81f340a7ce411fe0279b12bed97c4 (MD5) Previous issue date: 2015-12-09 / This Dissertation addresses the legality and economic efficiency of tax immunities for e-books, music and video digital recordings. Based on the Kaldor-Hicks criterion, it is not possible to affirm whether these tax immunities are economically efficient, since the music and e-books markets are very concentrated. These Immunities may cause these segments become more concentrated and vertically integrated, increasing the risk of appropriation, by the majors, of part of the consumer surplus and part of the state revenues. The tax immunity of e-books can accelerate the disintegration of the printed books market. However, if the minimum extensive interpretation is applied for tax immunity of e-books the social costs may be mitigated. The musical tax immunity is phrased as a very open legal clause, so if the Supreme Court come up with an interpretation of the related laws according to the Federal Constitution, instead of broadening its meaning, its inefficiencies can be alleviated. / A presente Disserta????o examina a juridicidade e efici??ncia econ??mica das imunidades tribut??rias dos e-books, fonogramas e videogramas musicais. Com base no crit??rio Kaldor-Hicks, n??o se ?? poss??vel afirmar estas imunidades tribut??rias objetivas sejam economicamente eficientes por serem estes mercados da m??sica e e-books muito concentrados. Essas imunidades podem fazer com que estes segmentos fiquem ainda mais concentrados e verticalizados, o que aumenta a chance de apropria????o de parte do excedente do consumidor e de parte das receitas do Estado pelas majors. A imunidade tribut??ria dos e-books pode acelerar a desestrutura????o do mercado do livro impresso. Mas, se aplicada a interpreta????o extensiva m??nima para a imunidade tribut??ria dos e-books os custos sociais podem ser abrandados. Quanto ?? imunidade tribut??ria musical, a cl??usula legal ficou muito aberta, assim, se o Supremo Tribunal Federal fizer interpreta????o conforme a Constitui????o Federal para regular a mat??ria, suas inefici??ncias podem ser mitigadas.

Made available in DSpace on 2015-04-14T14:34:09Z (GMT). No. of bitstreams: 1 462647.pdf: 93820 bytes, checksum: f384ad09bc13e2aa812051f919f8c47d (MD5) Previous issue date: 2014-08-26 / This paper examines the tax immunity as a possible cause of unbalance to the free competition. For this purpose, it was necessary the study of some general aspects related to the competition, in order to better understand the role of the principle inserted in the article 170, IV, of the Brazilian Federal Constitution. Hence, it was held the analysis of the immunities provided in the article 150, VI, a , b e c and ? 4?, of the Federal Constitution, since this article provides that include only the assets, income and services related to the essential purposes of the entities in them mentioned . The issue of the immunity range arises when there is need to know if it is case of restrictive or extensive interpretation. In this last one, the question becomes whether the immunity covers income of the temple , the assets of the temple and temple services . / A presente disserta??o examina a imunidade tribut?ria como poss?vel fator de desequil?brio ? livre concorr?ncia. Para tanto, foi necess?rio o estudo de alguns aspectos gerais relativos ? concorr?ncia, com intuito de melhor entender o papel desempenhado pelo princ?pio inserto no artigo 170, inciso IV, da Constitui??o Federal. Ato cont?nuo, foi realizada a an?lise das imunidades previstas no art. 150, inciso VI, al?neas a, b, e, c, da Constitui??o Federal, bem como, o ? 4? do art. 150 da Constitui??o, haja vista a previs?o de que o disposto nas al?neas b e c do inciso VI compreendem somente o patrim?nio, a renda e os servi?os relacionados com as finalidades essenciais das entidades nelas mencionadas. O problema do alcance da imunidade se apresenta quando h? necessidade de saber se ? o caso de interpret?-la restritivamente ou extensivamente. Na interpreta??o extensiva a quest?o passa a ser se a imunidade abrange a renda do templo, o patrim?nio do templo e os servi?os do templo.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-07T17:21:54Z No. of bitstreams: 1 AdairSiqueiradeQueirozFilhoDissertacaoParcial2016.pdf: 1518669 bytes, checksum: af61a1f6e62c12a1a7d58ca2de1ca98b (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-08-07T17:22:06Z (GMT) No. of bitstreams: 1 AdairSiqueiradeQueirozFilhoDissertacaoParcial2016.pdf: 1518669 bytes, checksum: af61a1f6e62c12a1a7d58ca2de1ca98b (MD5) / Made available in DSpace on 2017-08-07T17:22:06Z (GMT). No. of bitstreams: 1 AdairSiqueiradeQueirozFilhoDissertacaoParcial2016.pdf: 1518669 bytes, checksum: af61a1f6e62c12a1a7d58ca2de1ca98b (MD5) Previous issue date: 2014-11-27 / The Corporations Act provides for the establishment of controlling and controlled companies, notoriously known as the doctrine Holding and Operating, these expressions that have originated in England and the United States. Attempts to demonstrate that the system of controlling and controlled regarding the business companies is applied to Social Interest Entities Third Sector, such as civic associations and nonprofit social, and private foundations, assuming the same Holding position, with effective exercise control, directly or through another company of one or more subsidiaries, including business corporations. The corporation formed by Social Interest Holding and subsidiaries entrepreneurs seeking to achieve positive economic results, revenues and surpluses, such as maintenance and development of its principal purposes mechanism, but is totally uninterested in profit-making as a means of distributing wealth among its officers or members, enabling you to verify the absence of entrepreneurial character. Still tries to show that the tax immunity inherent in the tax Social Interest Entity disposed in the Constitution, understood the property, income and services, can be extended to subsidiaries entrepreneurs from exercising economic activities related to the essential purposes of the Holding and reverse the positive economic results, which imposes limits on Corporate Structure, on the principles of reasonableness and proportionality. Enable free or more affordable to the population, but not modest, due to the good pleasure of immunity, no meaning without authorization backers to vilify free competition and economic order. Even as the mens legis own presumed dominance of the market when it has the capacity to alter unilateral or coordinated their conditions, or control 20 % or more of the relevant market, this percentage may be modified by Cade discretion, to specific sectors of the economy. / A Lei de Sociedades por A????es prev?? a constitui????o de sociedades controladora e controlada, notoriamente conhecidas na doutrina como Holding e Operating, express??es estas que t??m a origem na Inglaterra e nos Estados Unidos. Tenta-se demonstrar que o sistema de controladora e controlada concernente ??s sociedades empres??rias ?? aplicado ??s Entidades de Interesse Social do Terceiro Setor, tais como as associa????es civis sem fins lucrativos e de natureza social, e as funda????es de direito privado, assumindo a mesma a posi????o de Holding, com efetivo exerc??cio de controle, direto ou atrav??s de outra sociedade, de uma ou mais sociedades controladas, inclusive, empres??rias. A corpora????o formada pela Holding de Interesse Social e sociedades empres??rias controladas busca a obten????o de resultados econ??micos positivos, rendas e super??vits, como mecanismo de manuten????o e desenvolvimento de suas finalidades principais, mas ?? totalmente desinteressada na obten????o de lucro como meio de distribui????o de riquezas entre seus administradores ou associados, o que permite verificar a aus??ncia de car??ter empresarial. Tenta-se ainda mostrar que a imunidade tribut??ria inerente a impostos da Entidade de Interesse Social disposta na Constitui????o da Rep??blica, compreendida ao patrim??nio, renda e servi??os, pode ser estendida ??s sociedades empres??rias controladas, desde que exer??am atividades econ??micas relacionadas ??s finalidades essenciais da Holding e revertam os resultados econ??micos positivos, o que imp??e limites ?? Estrutura Corporativa, diante dos princ??pios da razoabilidade e proporcionalidade.

Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-04-10T13:17:46Z No. of bitstreams: 1 DanieldeSouzaNogueiraDissertacao2017.pdf: 1717654 bytes, checksum: d0c286c45e9354f1c927000252628845 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2018-04-10T13:18:13Z (GMT) No. of bitstreams: 1 DanieldeSouzaNogueiraDissertacao2017.pdf: 1717654 bytes, checksum: d0c286c45e9354f1c927000252628845 (MD5) / Made available in DSpace on 2018-04-10T13:18:13Z (GMT). No. of bitstreams: 1 DanieldeSouzaNogueiraDissertacao2017.pdf: 1717654 bytes, checksum: d0c286c45e9354f1c927000252628845 (MD5) Previous issue date: 2017-12-01 / The focus of this scientific paper is to investigate whether the duty exemption conferred on temples of any religious worship as an effective tool of the fundamental right to freedom of belief and conscience reaches with equal protection the temples of the Masonic, extending over them the constitutional mantle of the duty exemption. To do so, necessary was to conceptualize Freemasonry and its historical definition, by looking at its nature from the point of view of the civil right as an association and an integral body of the third sector. This paper discusses the freedom of belief and conscience as fundamental rights and their capability of sustaining the Democratic Rule of Law in its outwardly secular contours. It also presents an analysis of the comparative laws on the relevant points of this paper by verifying how the other nations understand them. The paper is carried out on the hard task of verifying how the doctrine and jurisprudence has manifested itself on the proposed subject by causing the study to be elaborated, in a careful way, on the basis of the understandings elaborated by them. From a critical perspective, this paper aims to analyze how the institute of duty exemption has been treated, considering it as relevant for a better analysis and understanding, which, of course, will bring improvements in the legal system of the country as a whole. / O trabalho objetiva averiguar se a imunidade tribut??ria conferida aos templos de qualquer culto, enquanto instrumento efetivador do direito fundamental ?? liberdade de cren??a e consci??ncia, atinge com igual prote????o os templos dos cultos ma????nicos, estendendo sobre estes o manto constitucional da imunidade tribut??ria. Para tanto, lan??a-se a conceituar a ma??onaria e a defini-la historicamente, perquirindo a sua natureza do ponto de vista do direito civil p??trio enquanto associa????o e corpo integrante do terceiro setor. Discorre acerca da liberdade de cren??a e consci??ncia enquanto direitos fundamentais e capazes de sustentar o Estado Democr??tico de Direito em seus contornos declaradamente laicos. Apresenta uma analise do direito comparado sobre os pontos relevantes do trabalho, buscando constatar como as demais na????es os compreende. O trabalho lan??a-se ?? espinhosa tarefa de verificar como a doutrina e jurisprud??ncia tem se manifestado a respeito do tema proposto fazendo com que o estudo seja elaborado, de forma cuidadosa, com base nos entendimentos por eles exarados. Sob uma perspectiva cr??tica busca analisar como o instituto da imunidade tribut??ria vem sendo tratado, considerando-o como relevante para uma melhor an??lise e compreens??o, o que, por certo, ocasionar?? um aperfei??oamento no sistema jur??dico p??trio como um todo.

Submitted by Setor de Tratamento da Informa??o - BC/PUCRS (tede2@pucrs.br) on 2016-04-18T12:32:25Z No. of bitstreams: 1 DIS_FABIO_ADRIANO_STURMER_KINSEL_PARCIAL.pdf: 56292 bytes, checksum: efe38fa93e045fa42faec0b7e0c04ea9 (MD5) / Made available in DSpace on 2016-04-18T12:32:25Z (GMT). No. of bitstreams: 1 DIS_FABIO_ADRIANO_STURMER_KINSEL_PARCIAL.pdf: 56292 bytes, checksum: efe38fa93e045fa42faec0b7e0c04ea9 (MD5) Previous issue date: 2015-08-26 / The subject of taxes immunities is rich in controversies. This controversy appears on the books, judicial decisions and debates, making this an interesting subject to do a research. The immunity is a norm of negative competence that prohibits the rule, the creation or the enforcement of taxes. In this case on study, there is express disposition forbidding the creation of any tax. Hence, as the legislator must create a rule to the application of the norm, he must create a rule to the immunities to better ensure the institution. This avoids the depletion of the legal rule of the norm or, in the other way, inflation of the immunities cases. The subject is vast and the aim of this research is to analyze two kinds of immunitie. The first one is expressed on the article 150, VI, ?c?; the second is that expressed on the article 195, ?7?, specially the applicable taxes, to whom is directed and the requirements to its use, on the lights of a logical-systematical Constitution interpretation. / A imunidade tribut?ria ? um instituto rico em diverg?ncias doutrin?rias e jurisprudenciais, debates e peculiaridades, o que o torna um tema instigador para ser pesquisado. A imunidade ? norma de compet?ncia negativa, que retira a possibilidade de se instituir uma regra matriz de incid?ncia tribut?ria. No caso das imunidades objeto deste trabalho, h? expressa disposi??o desta veda??o. Todavia, assim como se deve criar uma regra matriz para a aplica??o de uma norma de incid?ncia tribut?ria, deve-se tamb?m criar uma regra matriz de incid?ncia da norma imunizante para melhor se aplicar o instituto, evitando que se esvazie a norma imunizante ou que, ao rev?s, aplique-se a norma de incompet?ncia de forma exacerbada. O tema ?imunidade? ? vasto e o escopo do trabalho ? a an?lise de duas imunidades em especial, de forma que o aprofundamento sobre o tema ser? direcionado quando da an?lise das imunidades espec?ficas. Neste trabalho, analisam-se duas imunidades: a primeira, prevista no art. 150. VI, ?c?; e a segunda prevista no art. 195, ?7?, especialmente quanto aos tributos a que s?o aplic?veis, a quem ? aplicada e aos requisitos necess?rios ? sua frui??o, ? luz de uma interpreta??o l?gico-sistem?tica da Constitui??o Federal.

Submitted by Caroline Xavier (caroline.xavier@pucrs.br) on 2017-03-27T18:32:47Z No. of bitstreams: 1 TES_MARCOS_ALEXANDRE_MASERA_PARCIAL.pdf: 337910 bytes, checksum: efa0294cb4db656a64e0bbc6bcb62007 (MD5) / Made available in DSpace on 2017-03-27T18:32:47Z (GMT). No. of bitstreams: 1 TES_MARCOS_ALEXANDRE_MASERA_PARCIAL.pdf: 337910 bytes, checksum: efa0294cb4db656a64e0bbc6bcb62007 (MD5) Previous issue date: 2016-11-08 / The theme of this thesis consists on the basis of a comprehensive concept of tax immunity of higher education community institutions related with the Brazilian Value-Added Tax On Sales and Services (ICMS) in a way of embrace the operations of acquisitions of goods and the provision of electricity services, communication and transport in the internal Market. To develop this theme we proceed to the examination of the concept and meaning of the tax jurisdiction in the Brazilian legal system and an analysis of the nature of the immunity rule laid down in art. 150, VI, c, of the Federal Constitution, its relationship with the fundamental values and whether it can be classified as a rule or a principle. Indispensable examine the concept of higher education community institutions and the lack of ability of the entity to pay taxes. Considering that the tax immunity of non-profit educational entities prohibits the imposition of taxes on their assets, income and services, it is important to address the characteristics of the constitutional and legal system of ICMS and its impact on corporate assets due indirect taxation. Due to consistent doctrinal and judicial controversy on the legal dimension of the translation of the amount of ICMS for immune entity in the final consumer condition, it should be examined the mode of interpretation to be used for understanding the meaning and scope of the constitutional rule of tax immunity. It can be concluded, as a relevant basis by a teleological and systematic interpretation, that the provision of services by the community institutions, due to the integrity of its economic capacity and its corporate assets, provides maximizing the effectiveness of the right to education, justifying a comprehensive conception of the tax immunity of these entities in relation to ICMS, including the operations in the domestic market, due to the supremacy of constitutional rule, its purpose and its values / O tema da presente tese consiste na fundamenta??o de uma concep??o abrangente de imunidade tribut?ria das institui??es comunit?rias de educa??o superior em rela??o ao Imposto sobre Circula??o de Mercadorias e Servi?os (ICMS), para que essa compreenda as opera??es de aquisi??o de mercadorias e a contrata??o de servi?os de energia el?trica, de comunica??es e de transportes realizados no mercado interno. Para o desenvolvimento deste tema procede-se ao exame do conceito e do sentido da compet?ncia tribut?ria no sistema jur?dico brasileiro e uma an?lise sobre a natureza da norma de imunidade prevista no art. 150, VI, c, da Constitui??o Federal, sua rela??o com os valores fundamentais e se a mesma pode ser qualificada como regra ou como princ?pio. Imprescind?vel examinar o conceito de institui??o comunit?ria de educa??o superior e a aus?ncia de capacidade contributiva da entidade em rela??o aos impostos. Na medida em que a imunidade tribut?ria das entidades de educa??o sem fins lucrativos veda a institui??o de impostos sobre o seu patrim?nio, renda e servi?os, importa abordar as caracter?sticas do regime constitucional e legal do ICMS, bem como a sua repercuss?o nos ativos patrimoniais em raz?o da tributa??o indireta. Devido ? consistente controv?rsia doutrin?ria e judicial sobre a dimens?o jur?dica da transla??o do montante do ICMS para a entidade imune, na condi??o de consumidor final, cumpre examinar a modalidade de interpreta??o a ser utilizada para a compreens?o do sentido e da abrang?ncia da norma constitucional de imunidade tribut?ria. Pode-se concluir, como fundamento relevante, mediante uma interpreta??o teleol?gica e sistem?tica, que a presta??o de servi?os pelas institui??es comunit?rias, devido ? integridade da sua capacidade econ?mica e dos seus ativos patrimoniais, proporciona a maximiza??o da efetividade do direito ? educa??o, justificando uma concep??o abrangente da imunidade tribut?ria das referidas entidades em rela??o ao ICMS, inclusive nas opera??es realizadas no mercado interno, em raz?o da supremacia da norma constitucional, de sua finalidade e dos respectivos valores.

Submitted by Setor de Tratamento da Informa??o - BC/PUCRS (tede2@pucrs.br) on 2015-10-30T11:04:39Z No. of bitstreams: 1 475955 - Texto Parcial.pdf: 586893 bytes, checksum: 6eb1e41084cc55a1d42927be5dad9163 (MD5) / Made available in DSpace on 2015-10-30T11:04:39Z (GMT). No. of bitstreams: 1 475955 - Texto Parcial.pdf: 586893 bytes, checksum: 6eb1e41084cc55a1d42927be5dad9163 (MD5) Previous issue date: 2015-07-10 / The purpose of the present work is to investigate the content and the extent of the tax immunity of temples of any cult, once the article 150, VI, ?b? of the Federal Constitution, provides no definition of what is to be understood as a temple or what it is meant by a cult, at the same time that its paragraph 4? establishes that the immunity in question includes only the patrimony, the rent and the services related to essential purposes of the mentioned entities. The study begins with the search for the juridical nature of the tax immunity, and after presenting various theories related to the theme, it proposes the following concept: tax immunities are juridical rules exhaustively provided in the Constitution which operate at the level of the own definition of tributary competency, since they delimit it negatively, by establishing situations, persons and goods which are out of reach of taxation, with the purpose of preserving fundamental rights enshrined in the Constitutional itself. Thus, the tax immunities grant to the immune people the subjective public right to demand from the State a duty of abstention, which means that no taxation of any kind may be imposed upon them. Given that such immunity has as its basis the protection of the right to religious freedom, special attention is given to the historical evolution of this right, up to its recognition as a fundamental right. Concerning the interpretation of the tax immunities of the temples, three major concepts are emphasized: temple-thing, temple-activity, temple-entity. The last concept is the one in most accordance with the latest judgments of the Brazilian Supreme Court, according to which the destination of the recourses is what is important, not their sources, meaning that if the destination of the resources apply to the essential purposes of the religious entities they should be immune. This work disagrees with abovementioned interpretation and supports a systematic interpretation of the Constitution which takes into consideration the principle of free competition and the laicism of the Brazilian State as well, in such a way that when a conflict of rights arises, the technique of ponderation must be applied, which consists in conferring weight to the specific situations presented in the concrete case, in order to obtain the solution that will cause less restrictions to the fundamental rights in collision. / O presente estudo busca investigar o conte?do e a extens?o da imunidade tribut?ria dos templos de qualquer culto prevista no art. 150, VI, ?b? da Constitui??o Federal, uma vez que o aludido dispositivo constitucional n?o define o que seja templo, nem tampouco o que seja culto, al?m de ter disposto, no seu ? 4?, que a imunidade em quest?o abrange somente o patrim?nio, a renda e os servi?os relacionados com as finalidades essenciais das entidades nela mencionadas. Inicia-se, assim, a investiga??o pela pesquisa da natureza jur?dica da imunidade tribut?ria e, ap?s a apresenta??o de diversas teorias relativas ao tema, prop?e-se o seguinte conceito: as imunidades tribut?rias s?o regras jur?dicas taxativamente previstas na Constitui??o que operam no plano da defini??o da pr?pria compet?ncia tribut?ria, uma vez que a delimitam negativamente ao estabelecer situa??es, pessoas e bens que se encontram fora do alcance da tributa??o, com a finalidade de preservar direitos fundamentais consagrados no pr?prio texto constitucional, gerando, assim, em favor das pessoas imunes, o direito subjetivo p?blico de exigir que o Estado n?o lhes imponha qualquer gravame fiscal. Tendo em vista que a imunidade tribut?ria dos templos tem por fundamento a prote??o do direito ? liberdade religiosa, dedica-se especial aten??o ? evolu??o hist?rica desse direito at? o seu reconhecimento como direito fundamental. Em rela??o ? interpreta??o de tal imunidade, destacam-se tr?s grandes concep??es, quais sejam: templo-coisa, templo-atividade, templo-entidade. Essa ?ltima concep??o se encontra de acordo com os mais recentes julgados do Supremo Tribunal Federal, que entende ser importante para a outorga da imunidade a destina??o dos recursos e n?o a origem, de forma que se os recursos forem aplicados nas finalidades essenciais das entidades religiosas, dever?o ser imunes. Discorda-se dessa interpreta??o e sustenta-se uma interpreta??o sistem?tica da Constitui??o que leve em considera??o o princ?pio da livre concorr?ncia, bem como a laicidade do Estado brasileiro, de modo que, nos casos concretos, quando houver colis?o de direitos, prop?e-se a solu??o atrav?s da t?cnica da pondera??o que consiste em atribui??es de pesos na situa??o espec?fica, de maneira que a solu??o deva ser a que cause menos restri??o aos direitos fundamentais em colis?o.

Submitted by Kelson (kelson@ucb.br) on 2016-08-10T18:59:09Z No. of bitstreams: 1 JulioCesardasNevesDissertacao2016.pdf: 2453492 bytes, checksum: 16fbfc7bb7d59d2a8f8daeb409caec9f (MD5) / Made available in DSpace on 2016-08-10T18:59:09Z (GMT). No. of bitstreams: 1 JulioCesardasNevesDissertacao2016.pdf: 2453492 bytes, checksum: 16fbfc7bb7d59d2a8f8daeb409caec9f (MD5) Previous issue date: 2016-02-19 / The present dissertation sought to present fairly straightforward doctrinal and jurisprudential debate about the tax immunity of private pension fund, maintained by philanthropic institution of education, nonprofit ??? for their employees. Where, initially, it was social solidarity, as constitutional basis to ensure a fair and egalitarian society. Then sought to introduce demographic scenario social security raised by the Brazilian Institute of geography and statistics-IBGE. Furthermore, it was held about explanation of constitutional power to tax immunities ??? emphasizing the constitutional and legislation infra-constitutional commandment that surround and permeate the pension funds. There was talk the sponsorship of private pension plans by Entity, non-profit education in favor of their employers. Already at the end were presented needs to have a corporate and social security governance of pension plans. And, in conclusion found that observing the commandments law, pension funds are effectively supported by the standard vaccines and lend themselves to an important role with regard to the political-administrative and social balance of the country. / A presente disserta????o buscou apresentar de forma bastante objetiva discuss??o doutrin??ria e jurisprudencial acerca da imunidade tribut??ria de fundo de previd??ncia complementar, mantido por institui????o filantr??pica de educa????o, sem fins lucrativos ??? para seus empregados. Onde, inicialmente, tratou-se da solidariedade social, como fundamento constitucional para garantir uma sociedade justa e igualit??ria. Em seguida, buscou-se apresentar o cen??rio demogr??fico previdenci??rio levantado pelo Instituto Brasileiro de Geografia e Estat??stica ??? IBGE. Ademais, foi realizada explana????o acerca das imunidades constitucionais ao poder de tributar ??? enfatizando o mandamento constitucional e a legisla????o infraconstitucional que cercam e permeiam os fundos de previd??ncia complementar em estudo. Falou-se ainda, do patroc??nio dos planos de previd??ncia complementar por Entidade de Educa????o, sem fins lucrativos em favor de seus empregadores. J?? na parte final foram apresentadas necessidades de se ter uma governan??a corporativa e previdenci??ria dos planos de previd??ncia complementar. E, na conclus??o constatou que observados os mandamentos legais, os fundos de pens??o efetivamente est??o amparados pela norma imunizante e, ainda, se prestam a um papel important??ssimo no que se refere ao equil??brio social e pol??tico-administrativo do pa??s.