Imunidades tributárias do terceiro setor

Abstract

The study presents a analysis of the nature, history, and challenges of the Third Sector, focusing on the tax issues affecting its organizations. Starting with a historical contextualization, it explores the evolution of nonprofit entities from antiquity to the present day, highlighting their importance in society. It examines the constitutional basis for the tax immunity granted to these organizations and the legal requirements for obtaining it, including the need for certifications such as CEBAS. Furthermore, it discusses the constitutionality of the recent Complementary Law No. 187/2021, raising concerns about its compatibility with constitutional principles and its impact on the Third Sector's operations, emphasizing the importance of a broad and in-depth debate on tax legislation applicable to the Third Sector, aiming to ensure the realization of fundamental rights and the strengthening of these organizations in the effective provision of essential services.