Abstract:
The present work aims at answering the following question: Does the tax
immunity granted to the temples of any cult violate the principle of isonomy?
The article brings the conceptualization of the main constitutional principles on
the subject consolidating the conceptual basis followed by the jurisprudential
explanation of the pacificated decisions of the Federal Supreme Court in the
interpretative relation of the constitutional device in which it grants the tributary
immunity to the religious temple. Using beyond jurisprudence the doctrine for
the solid construction demonstrating the unconstitutionality of the understanding
given to the constitutional device.
