Tax Activity in the Face of Institutional Immunities

This paper addresses the issues involving the tax activity facing the immunities of political parties, labor unions, educational and social welfare institutions, notably under the prism of the understandings installed in jurisprudence and doctrine. This research also presents a legal framework on the theme discussed and its application to concrete cases, with emphasis on the positions adopted by the Supreme Court. To this end, it will be necessary to demonstrate the State's taxation system, thus arriving at the reasons and grounds that led the Constituent Power to establish immunities for the entities in question. At the end, the legal and political reasons and foundations of the respective hypotheses of constitutionally qualified non-levy will be exposed, based mainly on the decisions and understandings of the Supreme Court.