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Previous issue date: 2016-12-07 / Religion and tributes have always gone together throughout the history of mankind.
Religiousness is a remarkable feature of a great part of the world's population. Therefore, the
immunity of the temples of any worship is an issue that arouses the interest of the legal
community, presenting controversies, and generating diverse considerations, fomented, in
particular, by the recent broadening intelligence adopted by the Federal Supreme Court
regarding the concept of the expression ???Temples of any worship servisse??? contemplated in the
Brazilian Federal Constitution of 1988, on its article 150, VI," b ". The concepts of "worship"
and "temple" are not settled in the national legislation, and it is up to the doctrine and
jurisprudence to define them. The secularisation of the State and the tributary immunity over
the temples of any worship service raise questions about the constitutional interpretation
historically given to the issue and enable of variances over the original intention of mentioned
immunity. The main purpose of this study is to answer if the tributary immunity, effectively
guarantees the right of freedom of belief of Brazilian citizens is. / Religi??o e tributos sempre caminharam juntos ao longo da hist??ria da humanidade. A
religiosidade ?? tra??o marcante de grande parte da popula????o mundial. Diante disso, a imunidade
dos templos de qualquer culto ?? um tema que desperta o interesse dos operadores do Direito,
apresentando controv??rsias e gerando diversas considera????es, fomentadas, em especial, pelo
recente entendimento ampliativo adotado pelo Supremo Tribunal Federal quanto ao conceito
da express??o ???templos de qualquer culto???, prevista na Constitui????o Federal Brasileira de 1988,
em seu artigo 150, VI, ???b???. Os conceitos de ???culto??? e ???templo??? n??o est??o positivados na
legisla????o p??tria, cabendo ?? doutrina e ?? jurisprud??ncia defini-los. A laiciza????o do Estado e a
imunidade tribut??ria sobre os templos de qualquer culto trazem questionamentos sobre a
interpreta????o constitucional historicamente dada ao tema e a possibilidade de desvios no intuito
original da referida imunidade. O principal objetivo deste trabalho ?? responder se, por meio da
imunidade tribut??ria, garante-se efetivamente o direito de liberdade de cren??a aos cidad??os
brasileiros.
| Identifer | oai:union.ndltd.org:IBICT/oai:bdtd.ucb.br:tede/2203 |
| Date | 07 December 2016 |
| Creators | Oliveira, Ricardo Lima de |
| Contributors | Correia Neto, Celso de Barros |
| Publisher | Universidade Cat??lica de Bras??lia, Programa Strictu Sensu em Direito, UCB, Brasil, Escola de Humanidade e Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da UCB, instname:Universidade Católica de Brasília, instacron:UCB |
| Rights | info:eu-repo/semantics/openAccess |
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