A constitucionalidade da instituição da CBS frente à imunidade do art. 150, VI, “d” da CF/1988

Abstract

The present scientific article aims to make an analysis of the normative nature, the characteristics and principiological foundations of tax immunity foreseen in the art. 150, VI, “d” of the Brazilian Federal Constitution, as well as analyze the compatibility of the Bill n° 3.887/2020 with the same constitution, more specifically in what refers to the implementation of Social Contribution on Goods and Services that is based on the gross revenue earned by the legal person. In order to do so, some arguments and reflections are presented, ones with tax legal, hermeneutical and philosofical nature, aiming to define the protective amplitude of the earlier mentioned immunizing rule, and, after that, to prove that its fundamentals do not support its very own existence. The research was based on essentially bibliographic sources, using the constitutional and tax doctrine in addition to articles and legal predictions about the subject.