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Rondônia law that prevents the Tax on the Circulation of Goods and Services collection from churches is considered unconstitutional


By majority vote, the Plenary of the Brazilian Federal Supreme Court (STF), in a virtual session, declared the unconstitutionality of Law 4.012/2017, of Rondônia, which prohibits the collection of the Tax on the Circulation of Goods and Services (ICMS) on the electricity, water, telephone and gas bills of churches and religious temples. The decision was made in the judgment of Direct Unconstitutionality Action (ADI) 5816, filed by the government of Rondônia, upheld. The injunction previously granted had suspended the rule.

The rapporteur, Justice Alexandre de Moraes, said that the intended effect of the law is not supported by the immunity provided for in Article 150, item VI, sub-paragraph "b", of the Federal Constitution (CF). The provision prohibits the collection of taxes on temples of any cult. According to him, the case law of the STF is in the sense that this immunity prevents the characterization of the tax relationship only in the event that the immune entity is a taxpayer of the tax law.


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