A charitable social assistance entity that demonstrates

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cumulatively: (…) IV – apply annually at least twenty percent of the gross revenue from the sale of services and goods that are not part of fixed assets, as well as operational contributions, free of charge, the amount of which will never be less than the exemption from social security contributions enjoyed" . The Colenda First Section, recently, in the judgment of MS nº 8.888⁄DF, pacified the understanding due to the impossibility of constitutionally granted immunity being restricted by decree. In that judgment, Minister Franciulli Netto, speaking on the issue, made reference to other precedents of the First Section that would also have ruled out the change in the immunity criteria defined based on the Constitution.

I transcribe an excerpt from the vote mentioned above, verbatim : "Regarding Decree-Law No. 752⁄93, the illustrious Minister Peçanha Martins highlighted, when casting his vote in the judgment of Writ of Mandamus 5.930⁄DF, that, in the case of immunity, "it is impossible for the administrative authority to r Phone Number List estrict the effectiveness of the constitutional rule contained in art. 195, § 7º, of CF⁄88, as already proclaimed by the excellent praetorium, greatest interpreter of the Political Charter" (Rel. Min. Demócrito Reinaldo, DJ of 23.08.99). In effect, the immunity conferred by law with protection in the Federal Constitution could never be revoked by decree, which would violate the principle of hierarchy of laws, notably in the specific case in which the decree does not have the nature of an autonomous regulation.



In the same sense, the distinguished Minister João Otávio de Noronha highlighted, in a recent judgment, that "Decree 751, of February 16, 1993 (current Decree 2,536, of 04/06/98), by intending to regulate item II of article 55 of the Law No. 8,212, of 07/24/91, could not exceed the limits established therein, as it is the legal diploma itself that, through § 1 of the same article 55, expressly protects the tax benefit granted under the aegis of the previous legislation" (MS 8.867⁄DF, Rel. Min. João Otávio de Noronha, DJ of 26.05.2003). The Excellency Federal Supreme Court, when examining the issue, recognized that it was tax immunity, and not a simple exemption, by highlighting that "the clause included in art.