TAX ACTIVITY IN THE FACE OF INSTITUTIONAL IMMUNITIES
Gabriel Ribeiro
Broschiertes Buch

TAX ACTIVITY IN THE FACE OF INSTITUTIONAL IMMUNITIES

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This paper addresses the issues involving the tax activity facing the immunities of political parties, labor unions, educational and social welfare institutions, notably under the prism of the understandings installed in jurisprudence and doctrine. This research also presents a legal framework on the theme discussed and its application to concrete cases, with emphasis on the positions adopted by the Supreme Court. To this end, it will be necessary to demonstrate the State's taxation system, thus arriving at the reasons and grounds that led the Constituent Power to establish immunities for the ...