THE DISTRIBUTION OF THE BURDEN OF PROOF IN THE BINDING BETWEEN PATRIMONY, INCOME AND SERVICES OF RELIGIOUS TEMPLES OF ANY CREED WITH THEIR ESSENTIAL PURPOSE: OF THE NEED OF REVISION OF THE STF'S RULING

Abstract

This paper aims to expand the discussion on the way in which the burden of proof is distributed regarding reversal of patrimony, income and services of religious entities for the purpose of tax immunity established in item VI, paragraph "b", article 150 of the CRFB/1988, a subject already ruled by the Supreme Court, so to demonstrate the misjudgment of that court of equating the temples of any creed immunity to other subjective immunities. Furthermore, it also suggests what is hopped to be the best approach to the desired jurisprudential reversal. Likewise, the juridical and political difficulties of reverting a ruling regarding religious freedom, a value so dear to the Brazilian society, will be made clear.