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Imunidade tributária em templos religiosos: privilégio ou liberdade de crença?
(2019) Abreu, Sodre de
The tax immunity of the temples of any cult is a limit imposed by the Federal Constitution (CF) as it refers to the act of collecting taxes, which operates as a tool of law that aims at the consummation of religious freedom as an essential benefit. This work is an attempt to expose the positions that compose the CF on the tax immunity, besides explaining the position of the STF on it. The objective of this research is to investigate the actions related to the tax immunity of the times of any cult. In addition to reporting on the use of the church as a tool for enrichment, practicing illegal actions, such as money laundering and tax evasion. The method used in this study was the one of the bibliographical research, research is based on the ideas of authors, such as: Amaro (2010), Ataliba (2010), Carvalho (2017), Machado (2011), Sabbag (2013), among others. Thus, it is concluded that there are no methodologies of control and monitoring that verify if the fundamental purposes of the church are being fulfilled in their totality. There is no rule limiting the generation or performance of churches or religious temples, which may trigger the non-compliance of the interests of society.