SANTANAS, J. R.; http://lattes.cnpq.br/6007742198735658; SANTANA, Jaqueline Rosário.
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.