A norma jurídico constitucional da imunidade tributária, seus aspectos, valores, efeitos e alcance

Abstract

ABSTRACT.

The purpose of this study is to make a detailed analysis of the constitutional juridical rule of tax immunity and try to understand it in all that it entails. We thus sought to define it and reveal its juridical nature, subsequently showing its aspects, effects and scope, ultimately analyzing the particularities thereof. Given that immunity rules are constitutional norms, and act as structural legal rules, which impose material limitations that in turn contribute to limit the scope of the state action, we first studied the system under the positive law, revealing the relationship between the latter and the juridical rules, having further analyzed the ambit of juridical rules, while seeking to understand the logical structure thereof. The first part of our study established the premises we adopted in order to develop it with precision. In addition we established the fundamental role of language, emphasizing that the juridical rules live in the universe of discourse, that is, the positive law system, language having nonetheless developed the essential function of creating social and juridical reality. We further studied the Theory of Values, seen that our Constitution shelters countless values and immunity rules aim to support, protect and guarantee the materialization of such values. The second part of our study sought to clarify the several controversial issues pervading the ambit of tax immunities. For such purpose, Chapters VII, VIII, IX and X hereof sought to establish their legal nature and effects, their scope and characteristics, as well as their classification, ultimately having proceeded to a minute analysis of the immunities identified in our present Constitution.