RECIPROCAL IMMUNITY IN STATE COMPANIES

Authors

  • Fernando Aurelio Zilveti

Keywords:

TAXATION, CONSTITUTION, RECIPROCAL IMMUNITY, FEDERATION

Abstract

The State and state companies have undergone changes due to socioeconomic developments. The greater state participation in economic activity is a reflection of this, as well as the exhaustion of some typical economic models of the 20th century. Naturally, the concept of reciprocal immunity applied to state-owned companies undergoes over time axiological adjustments according to the constitutional perspective of the legal interpreter. This article seeks to explore the topic of reciprocal immunity from the constitution of the Federal State and to see how the constitutional court STF guarantees this right to state-owned companies.

Author Biography

Fernando Aurelio Zilveti

Mestre, Doutor e Livre-docente em Direito Tributário pela Faculdade de Direito da Universidade de São Paulo. Diretor e Professor do IBDT. Advogado em São Paulo.

Published

2020-09-01

How to Cite

Zilveti, F. A. . (2020). RECIPROCAL IMMUNITY IN STATE COMPANIES . Revista Direito Tributário Atual, (46), 485–511. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/1104

Issue

Section

Doutrina Nacional (Not Peer Reviewed)