Autor: ARTE E CIÊNCIA CONTÁBIL | Publicado: 2011-09-23T05:36:00-07:00

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Questão 3 



A Igreja Céu Azul, que
goza de imunidade quanto ao pagamento de certos tributos, é proprietária de
vários imóveis, um deles alugado a terceiro, e outro, onde são celebrados os
cultos, que possui uma casa pastoral, um cemitério e um amplo estacionamento. 

Considerando a situação hipotética apresentada e as normas atinentes à
imunidade tributária, assinale a opção correta.

a)
     O imóvel alugado a terceiros goza de imunidade quanto ao pagamento do
     imposto sobre a propriedade predial e territorial urbana, desde que o
     valor dos aluguéis seja aplicado nas atividades essenciais da Igreja Céu
     Azul. 


b)
     A imunidade tributária conferida à referida igreja dispensa-a do
     recolhimento de impostos, taxas, contribuições de melhoria, bem como do
     cumprimento de obrigações tributárias acessórias. 


c)
     Apenas a União está autorizada a instituir impostos sobre o patrimônio,
     renda e serviços da Igreja Céu Azul. 


d)
     A imunidade não abrange a casa pastoral, o cemitério e o estacionamento da
     Igreja Céu Azul, pois a norma constitucional se refere apenas aos templos
     de cultos religiosos.