A IMUNIDADE TRIBUTÁRIA DOS TEMPLOS E O DESVIO DE FINALIDADE: UMA ANÁLISE DA JURISPRUDÊNCIA DO STF SOBRE A EXTENSÃO DA NORMA IMUNIZANTE A ATIVIDADES GERADORAS DE RENDA

Abstract

The tax immunity of temples, as provided for in Article 150, VI, "b", of the Federal Constitution of 1988, represents a limitation on the power to tax and an instrument for the protection of religious freedom and state secularism. However, the growing exploration of economic activities by religious entities raises legal uncertainty regarding the limits of this protection, especially given the possibility of a deviation from purpose. This paper analyzed the jurisprudence of the Federal Supreme Court, with emphasis on Extraordinary Appeal No. 562,351, in order to identify objective criteria capable of distinguishing activities compatible with the essential purpose of faith from those that constitute autonomous and competitive economic activity. It is concluded that the Court has sought parameters such as the essentiality of the activity to worship, the full reversion of resources to religious purposes, and the absence of profitable habituality, in order to preserve the balance between constitutional protection and the economic order. Thus, the research contributes to greater legal certainty, offering interpretative guidelines for the Tax Administration, taxpayers, and society itself.