Imunidade dos Partidos Políticos, Sindicatos de Trabalhadores e Instituições de Educação e Assistência Social
A imunidade de partidos políticos, inclusive suas fundações, das entidades sindicais dos trabalhadores e das instituições de educação e de assistência social sem fins lucrativos, insculpida no art. 150, VI, “c”, encontra fundamento na realização de direitos fundamentais e na efetivação de valores constitucionalmente relevantes. Essa imunidade é muito debatida na doutrina e nos tribunais. Entretanto, ainda remanescem tópicos problemáticos e questões sem definição. Com o intuito de elucidar o tema e aprofundar-se no estudo da imunidade referida, o presente trabalho, valendo-se de pesquisa bibliográfica e jurisprudencial, analisará questões como abrangência e regulamentação do benefício fiscal e entidades beneficiadas pela imunidade, examinando criticamente o entendimento do Supremo Tribunal Federal e da doutrina.
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