A imunidade recíproca e a tributação das subvenções governamentais

Abstract

This research aims to analyze the constitutionality of setting legal requirements for the classification of ICMS tax incentives granted by Member States as government subventions and, consequently, to exclude such amounts from real profit for taxation purposes, in view of reciprocal immunity. Based on the hypothetical-deductive approach, this qualitative study was developed through a bibliographic research technique, based on national legal doctrine, exploring the concepts of reciprocal immunity, government subventions and the limit of infraconstitutional legislation towards the constitutional text, as well as the pertinent legislative framework. In the end, it was concluded that the establishment, by means of an ordinary law, validated by a complementary law, of requirements to remove the taxation of Corporate Tax (IRPJ and CSLL) on government subventions granted by the member states of the federation violates reciprocal immunity, as it culminates in the restriction of the constitutional content of the immunity and, consequently, it allows the taxation of funds from the Member States granted to taxpayers for the purpose of regional development.