A imunidade recíproca tributária e sua aplicabilidade às empresas estatais: análise crítica da jurisprudência do STF

Abstract

This monograph attempts to analyze the institute of reciprocal immunity, legally understood as the non institution, by constitutional determination, of taxation on property, income or services of the federative entities upon each other (art.150, VI, "a"). The focus of the investigation is the analysis of the constitutionality of the extension of reciprocal immunity to public and mixed capital companies. The objective of the work was to review the doctrine and the mainly jurisprudence on the extent of reciprocal tax immunity in opposition to their constitutional and legal mechanisms, aiming to achieve a correct understanding of the institute and its applicability. The study was conducted on a deductive method basis relying on bibliographical and documentary research techniques. The findings, supported by the dominant doctrine, show that the Supreme Court in its decisions on the subject assumes incompatible position in relation to what states the current constitutional text, mainly challenging the principles inherent to Brazilian economic order and promoting unfair competition. Therefore we concluded that the understanding of the Constitution Guardian is contaminated by notorious unconstitutionality, shown by the judiciary exceeding its limits on the function of negative legislator and decharacterizing the signification of the Constitution by politically motivated decisions.