Tax Immunity of State Sanitation Companies

Authors

  • Stenio Santos Sales Companhia Espí­rito Santense de Saneamento - CESAN

Keywords:

tax immunity, state-owned enterprises, state sanitation companies, public service

Abstract

The object of the study is the analysis of the application of tax immunity to state sanitation companies. Based on the studies, it is shown that they provide public service, in a non-competitive environment, not performing activity of exploration of economic activity. Therefore, the exclusion of immunity described in paragraph 3 of art. 150 of the Constitution is not applicable in this case. It will be shown that the charging fee does not prevent the application of tax immunity to the entities under study. This paper will also show that the understanding is in line with the specialized literature and with the decisions of the Federal Supreme Court.

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Published

2023-06-21

How to Cite

Sales, S. S. (2023). Tax Immunity of State Sanitation Companies. Revista Direito Tributário Atual, (41), 416–435. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/650

Issue

No. 41 (2019)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 Stenio Santos Sales

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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