The interpretation methods of tax immunities applied by the Brazilian Supreme Court and the Masonic Temples imunity

Abstract

The objective of the present work is to make comments, in the light of the Logical-Semantic Constructivism method, to the construction that the Brazilian Supreme Court (STF) has given to tax immunities for the temples of any kinds of cults. In particular, we will focus on the extensive, restrictive and teleological criteria of interpretation. This is because, sometimes, the STF applies the extensive interpretation, sometimes applied the restrictive interpretation, however, it is always grounding that the interpretation conferred would be incompliance with the finalistic exegesis of the institute. Due to this lack of consistency, the STF ended up restricting the scope of immunity intended for the temples of any cult for Freemasonry. This fact reveals, as a result and conclusion of the research presented here that, despite the existence of doctrinal and jurisprudential controversy and without the pretension of exhausting the theme, the STF made an evaluative option for freedom of belief to the detriment of freedom of conscience, although the first is a corollary of the second.