The Supplementary Law n. 160/2017 as an Immunity Regulator of the Investment Subsidies Use Conceded by the States and the Federal District

Abstract

The generic immunities destined for federated entities to prevents them from taxing assets, income or services, from one another should be applied to eliminate from federal taxing the income obtained by taxpayers with tax benefits granted by the States and the Federal District, since these benefits are characterized as income waivers delivered by these same federal entities. In this sense, the Supplementary Law n. 160/2017 should be interpreted as an immunity regulator in establishing the legal concept of investment subsidy as well as the material aspects of its tax immunity.