A (IM) possibilidade da extensão imunidade tributária recíproca para as empresas públicas e sociedades de economia mista.

Abstract

In order to protect some social, religious and ethical politicians, brought into the constitutional text to tax immunity. This immunity is a limitation of the power to tax the state, and withdraw validity directly from the Constitution, by this fact guide the ordinary legislator to when editing standards, make observing the constitutional limitation brought by immunity, the constitutional norm is the largest source of defense that protected one may invoke when he sees threatened right. The detailed study was a sort of immunity in particular, which is the reciprocal tax immunity, which constitutes a sealing Ente Governmental collect taxes other. This immunity also extends foundations and municipalities, pursuant to art. 150 Paragraph 2 of the Constitution. There are all the taxes covered by reciprocal tax exemption, but only those that focus on income, service and heritage. Throughout the study was sought to verify through the jurisprudence of the Supreme Court is the extent of this immunity would be possible for the Public Enterprises and Societies of Mixed Economy, analyzing some trial it was found that when these entities provide a public service granted directly by the Constitution, the one who created it, and even charging fee for the maintenance of the service do not have the finalistic order to profit.