Another topic found in THE TOP 10 of the themes of religious law: municipal permit, can the municipality require a permit to allow the functioning of the Church?Is permission an indispensable document to the point that the municipality incorporates it as a condition for the functioning of the churches?Can the municipality threaten to close a church that does not have permission?Let’s do it in stages:
The prohibition of shame is often mitigated by Brazilian municipalities that require religious organizations to have a license, by the way, illegally and arbitrarily, as if it were a civil association. The mere fact of issuing the permit, for municipal purposes, does not result in non-compliance with constitutional rules; however, as an operational requirement or not, it makes it illegal, as opposed to Federal Decree No. 119-A / 1890, in addition to violating the constitutional text.
- An example of an affront to the Republican Constitution and Decree No.
- 119-A is the requirement that the church must have a location permit and/or operation to apply for IPTU immunity in its temple.
- Whenever the Municipal Public Authorities require the location and/or operating permit to file the application for religious immunity.
- The municipal official must certify the refusal in order for the Religious Organization to apply the constitutional remedy of the injunction of mandamus.
- It should be recalled that the official is obliged to issue a certificate in this regard.
- Under penalty of having committed a crime of malpractice.
- As stipulated in article 319 of the Penal Code.
- For not performing an official act in which it is required in article 5.
- XXXIV.
- “B”.
- Of the Brazilian Constitution.
There are several net and certain rights infringed by the Municipal Public Administration, among which we can cite decree-law 119A / 1890, as well as art. 19, I, of the Brazilian Constitution, among other constitutional provisions that guarantee religious freedom, the free exercise of worship and prohibit all shame of the State in the full exercise of religiosity. The cladding authority shall be the municipal mayor or municipal secretary corresponding to the municipal agricultural portfolio.
If the application for immunity is received, which results in the negative recognition of religious immunity due to the absence of a permit, the organization must ask the judiciary for religious tax immunity The process is carried out by means of declaratory action, including an unconstitutional request. for diffuse control and between parties of any municipal legal provision that stipulates the existence of a municipal permit by the religious organization to be exempt from taxes under the Brazilian Constitution.
Decree No. 119-A / 1890 puts an end to any doubt, as can be seen
Article 1. Se prohibits the federal authority, as well as that of federal states, from issuing laws, regulations or administrative acts, creating or prohibiting a religion, and creating differences between the inhabitants of the country, or in the services supported at the expense of the budget, due to philosophical or religious beliefs or opinions.
Article 2 Also belongs to the right of all religious confessions to worship, to be governed by their faith no longer to be contradicted in private or public acts, which are of interest to the exercise of this decree.
The legal text is clear and imperative in the sense that the state should not interfere with the functioning of religious cults and their various manifestations.
So what is Alvar’s ultimate purpose?Answer: after the registration of the statutes of the social organization, and after being duly registered in the national register of legal persons, the municipal taxpayers’ standard must be carried out with the municipality; Despite their immunity, religious organizations have other obligations to public entities, such as the payment of fees and contributions, once registered, the religious organization may transmit the location and/or operating permit, another document that is not mandatory. However, as already mentioned, it streamlines other processes with public authorities, such as IPVA’s request for motor vehicle immunity. property, required by some states (a requirement that may even be challenged), for example.
In other words, he’s just a facilitator
This text contains excerpts from the book: Religious Law: Theoretical and Practical Issues [3rd ed. Rev. e ampl. Sao Paulo, new life. ]