Instituições de assistência social e entidades beneficentes de assistência social: similaridade, conceito jurídico e algumas implicações

Abstract

Nowadays, the Brazilian Constitution brings a novelty when limiting the power of the Union in instituting contributions for the social security and has as a passive subject the beneficent entities of social attendance. Previously to its validity, similar limitation was already foreseen constitutionally, but relatively to tax its concerning the institutions of social attendance without lucrative ends, in what it was followed by the current Political Letter. In both devices, the constituent legislator left clear the need that the requirements for the benefit were instituted by Jaw (not referring to the complementary law), being in lhe first one referred, the tributary benefit was referred as exemption. Due to this the ordinary legislator started to discipline the matter, in the ambit of the contributions for the social security, as exemption and to dispose the requirements that the legal entities should cover, for being considered beneficent entities of social attendance. The research examines the great axiological vectors that determine the understanding of the content of juridical norms in that they locare such forecasts, starting trem the evolution of the historical, economical, and sociological contexts that influenced the development of the Brazilian people culture, lifting and analyzing concepts and knowledge from kindred disciplines that, in some way, are linked to Law, seeking the understanding, in the semantic and pragmatic plans, of the expression social attendance, its relationships to charity and meritoriousness, presenting a conceptual systematization of attendance, in a way to differentiate public and private attendance, with the purpose of unmasking the essence contained in the nomenclature it was positivated in the Constitution. In the interpretation of the constitutional devices, they are taken into account, its integration to a language system, concentrating the observations in the syntactic, semantic and pragmatic plans. It is concluded that the nomenclature used for institutions of social attendance without lucrative ends and beneficent entities of social attendance doesn't contemplare severaI entities, meaning legal entities of private law that again partnership with the State in the persecution of the objectives of the social attendance. Finally it is stood out that the educational and health institutions, without lucrative ends, can integrare those entity species, for ends of tributary immunity, unlike what happens to the shut entities of privare welfare, since they execute the demands foreseen in Complemental Law. Although lhe constitutional text has referred itself to the fiscal benefit as being exemption, actually it is immunity, coce the Constitution is not the own thirst that manages the tributary exemptions