Imunidade Tributária Religiosa: Cláusula de Garantia ou de fomento? Um debate à luz da Hermenêutica Jurídica

Abstract

The article discusses the legal nature of the constitutional provisions that regulate religious tax immunity. The problem of the study is whether immunity would be a guarantee clause, and, therefore, should be interpreted restrictively, or, on the contrary, would be a promotion clause, allowing for broad interpretations. The central hypothesis is that the extensive interpretations are the result of biases based on the interests of the subjects who would benefit, so that a systematic interpretation, in light of the current legislation and legal hermeneutics, leads to the conclusion that religious tax immunity is a clause of warranty. Methodologically, the article uses the qualitative method, addressing the relationships between discourse theory, social capital theory and legal hermeneutics; the possibility of antinomies and the role of hermeneutics and, at the end, it analyzes the constitutional provisions that regulate religious freedom, state secularism and tax immunity according to methods and principles of legal hermeneutics.