Análise da imunidade tributária condicionada dos impostos de competência da união em face do direito à educação
The objective of this article is the elaboration of an analysis of the conditional tax immunity of taxes under the competence of the Union in view of the right to education. To this end, a literature and jurisprudential review is carried out on tax immunity and conditional immunity. In addition, the...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
2023
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| Subjects: | |
| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8800516 |
| Source: | Revista de Direito, ISSN 2527-0389, Vol. 15, Nº. 1, 2023 |
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| Summary: |
The objective of this article is the elaboration of an analysis of the conditional tax immunity of taxes under the competence of the Union in view of the right to education. To this end, a literature and jurisprudential review is carried out on tax immunity and conditional immunity. In addition, the relationship between the conditional immunity of non-profit educational institutions and the right to education is observed. And finally, current jurisprudence on the immunity of educational institutions and some taxes of the Union are analyzed, namely Import Tax (II), Tax on Industrialized Products (IPI) and Tax on Financial Operations (IOF). It is concluded that the purpose was achieved and that the conditional tax immunity of non-profit educational institutions is a constitutional tool that assists the State in its duty to ensure the right to education. |
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