A The 116 Constitutional Amendment and its Constitutionality in the light of the Principles of Religious Freedom and State Secularity

Abstract

The article presents a chronological narrative, from the 1988 Constitutional Assembly up to the enactment of Constitutional Amendment 116, on the subject of tax immunity on the incidence of the Urban Territorial Property Tax (IPTU) on properties used as religious temples of any religion. A preliminary analysis of the principles of religious freedom and state secularism in the Federal Constitution of 1988 is carried out, following the Brazilian model of collaborative secularism. Next, the institute of religious organizations and tax immunities is presented, differentiating them from exemptions, as well as distinguishing taxes from taxes. Finally, it discusses religious tax immunity and its application with regard to the collection of property tax, analyzing the discussions on the subject in the Federal Supreme Court (STF) and the proposed amendment to the Constitution No. 133/2015, which has led to the enactment of Constitutional Amendment 116.