A questão controvertida sobre a imunidade tributária de entidade beneficente de assistência social

Abstract

The present monography studies the role performed by the philantropic entities of public support as a replacement of the Govern, due to theinneficiency of the second to enforce the given “social rights” writen in the Federal Constitution article 6th, more precisely: education, health, nutrition, employment, home, transportation, welfare, security, etc. On the other hand, since they developed activities focused in the collective, such entities have been protected in the tributary sphere by the current law, wich gave them taxation immunity related to the so called “social security contribution”. Besides that, the present work analises the mandatory requirements needed to be granted such immunities, under the doctrine and jurisprucence from the Brazilian Supreme Court “STF”, in order to demonstrate since the last thirty years, or in other terms, under the 1988 Brazilian Federal Constitution,that the legislator (federal, state and city congress house) have been illegaly denying such tributary immunities to philantropic entities, notoriously, the social security contribution, creating more mandatory requirements than have been previously ratified