Detalhes bibliográficos
| Ano de defesa: |
2025 |
| Autor(a) principal: |
Marinucci, Sidnei Camargo
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| Orientador(a): |
Carrazza, Elizabeth Nazar
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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| Programa de Pós-Graduação: |
Programa de Pós-Graduação em Direito
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| Departamento: |
Faculdade de Direito
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| País: |
Brasil
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| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/44132
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Resumo: |
The 1988 Federal Constitution imposed several duties on the State, including acting in the fields of culture, sports and leisure, science and technology, the environment, health, and education. The services provided in these sectors are considered non exclusive, as they can also be provided by other parties. To enhance the efficiency of these public services, the Federal Union enacted Law No. 9,637/98, establishing certain requirements for a private, non-profit entity to qualify as a Social Organization and thereby enter into a management contract aimed at forming a partnership to foster and execute the activities mentioned above. Under this type of contract, the Public Administration transfers resources and requires the Social Organization to raise additional funds to make public services more efficient. This study seeks to analyze the legal relationship established between the Social Organization and the Public Administration in the management contract, examining whether the public funds and funds raised from third parties allocated to the execution of the management contract are subject to the incidence of the Municipal Service Tax (ISSQN), considering tax jurisdiction, the constitutional principles of contributive capacity and the prohibition of confiscation, as well as reciprocal immunity |
