Imunidade tributária das entidades de assistência social : da certificação das entidades pela administração pública para gozo da imunidade aos impostos e contribuições sociais

Abstract

This research aims to examine, without pretending to exhaust the subject, the figure of Entities of Social Assistance, its evolution in the history of the world and in Brazil, as well as its direct relation to social rights, comparing the performance of these entities with the creation of public policies by the State, in order to define what are the applicable immunities, also pointing the agencies responsible for this recognition and certification. Still, will be discussed _ about the concept of immunity, language and principles of law, performing a walk on the Constitutional Law, Labour Law, Administrative Law and Tax Law, correlating such matters insofar as they contribute to the evolution of the theme. Note that for proper development of this work will be based on literature, jurisprudence and legal research. Key Words: Tax Law. Tax immunity. Entity for Social Assistance. Munus Publico. Public Policy