Federal District

Moreover, it is important to point out that the expenses tributaries of the government are related to the specific action (excepting the cases of the Union, States and Cities) and not ace entities. Difference between Immunity and Exemption Tax ' ' expenses tributrios' ' , treated in previous topic, they will appear in the legislation Brazilian tax as ' ' immunities or isenes' '. Many are the maken a mistake consideraes that define the two situations as equal, however, a good definition of the subjects in prominence is of basic importance to know which the duties and obligations of each institution. Then the immunity definition is determined by the Federal Constitution, through article 150, interpolated proposition VI, alneas ' ' b and c' ' , I contend the following writing: : ' ' Without damage of other guarantees assured to the contributor, it is forbidden To the Union, the States, the Federal District and the Cities, (…), to institute taxes on: ) Patrimony, income or services ones of the others; b) temples of any cult; c) patrimony, income or services of the political parties, also its foundations, of the syndical entities of the workers, the institutions of education and social assistance, without lucrative ends, taken care of the requirements of lei.' ' In other words, immunity tax is the fiscal resignation or prohibition of collection of tribute established in constitutional headquarters. Of one it forms generic, it occurs when the constitutional rule hinders the incidence of the rule of law of taxation, creating a public law to demand that the State if abstains to charge tributes. Soon, what it is immune cannot be taxed for ability absence tax for in such a way. On the other hand, the Exemption is determined by Law. Conceptually it is determined for the legal dismissal of the payment of tributes. One notices that, as is determined by Law, it can be revoked by another complementary law.

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