IMUNIDADES CONSTITUCIONAIS TRIBUTÁRIAS REFERENTE ÀS INSTITUIÇÕES EDUCACIONAIS E ASSISTÊNCIA SOCIAL SEM FINS LUCRATIVOS

Abstract

This undergraduate thesis aims to analyze the constitutional tax immunities applicable to non-profit educational and social assistance institutions, in light of the 1988 Federal Constitution and the National Tax Code. The research is justified by the social and legal relevance of these entities, which, even indirectly, act as partners of the State in the implementation of fundamental rights, especially the rights to education and social assistance, as established in Article 6 of the Constitution. The main sources used include the Federal Constitution, the National Tax Code, the doctrines of renowned scholars such as José Afonso da Silva and Roque Carrazza, as well as precedents from the Federal Supreme Court (STF), including Themes 693, RE 410715/SP, and Binding Precedent No. 52. The method employed was the deductive approach, through a normative and interpretative analysis of relevant constitutional and legal provisions, combined with the examination of judicial decisions. It is concluded that tax immunity constitutes a limitation on the power to tax, ensuring financial viability for institutions that serve the public interest and, by virtue of their constitutional protection, enjoy solid legal certainty and significance.