A Imunidade Tributária dos Cemitérios

Templos de Qualquer Culto

Abstract

The Federal Constitution, in its article 150, VI, “c”, grants tax immunity to temples of any kind of cult, based on a fact reality. This is a “hybrid immunity”, since it has subjective aspects (income, property and services) and objective ones (connection to the temple). A deep analysis of the cemeteries’ history and importance to all societies, cultures and religions over the world, clearly demonstrates that they are temples, and therefore are comprehended in the constitutional rule.