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A imunidade tributária de templos de qualquer culto

Andréia Tassiane Antonacci, Cristiano Rosalino Braule Pinto

Resumo


O presente artigo destina-se a examinar a evolução constitucional da imunidade tributária a templos de qualquer culto (art. 150, VI, b da Constituição Federal), estabelecendo uma relação entre poder de tributar, Estado e laicidade. Para tanto, faz-se um apanhado de conceitos doutrinários como “competência tributária” e “imunidade tributária”. Aborda-se, ainda, a discussão acerca da interpretação atual da imunidade religiosa conforme o Supremo Tribunal Federal. Conclui-se pela necessidade de se debater o tema socialmente, tendo a vista a sugestão legislativa para que se considere o fim da imunidade tributária de templos de qualquer culto.

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