The Reciprocal Tax Immunity in Public-Private Partnership and Concession Contracts

Abstract

The granting of reciprocal immunity for contractual relations based on private companies providing public services has profound repercussions on the conduct of business activities in the country, as well as being an issue that is frequently analyzed by the Brazilian judiciary. In this study, in an in-depth look at the constitutional and historical bases of the development of Brazilian reciprocal immunity, we seek to understand what the limits should be so that reciprocal immunity is recognized correctly, guaranteeing it for the people targeted by the Constituent Assembly. To this end, a constitutional (historical), doctrinal and jurisprudential (Federal Supreme Court) study is carried out on the subject, allowing the most appropriate understanding of the extent of reciprocal immunity to be outlined.