The Tax Imunnity for Temples of Any Cult

a Critical Analysis of the Superior Courts Jurisprudence

Abstract

This article aims to analyze aspects of the tax immunity granted to temples of any cult. This immunity causes devious understandings in the superior courts, which tend to enlarge the limitations expressed by the Federal Constitution. Thus, it is our goal to delimitate intersections between the tax non-incidence on the immune subject and the economic field, so to honor the constitutional ambitions e the justification for the immunity towards temples of any cult. It is intended to demystify the tax immunity on possible taxes which affect the temples and, lastly, to demonstrate that the superior courts have no established logical criteria to identify or limitate the above-mentioned immunity and, because of that, enlarge it over the limits imposed by the Federal Constitution, impacting on the economic field and going against the basic justification of the immunity for temples of any cult: the absence of contributive capacity and freedom of religion.