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Previous issue date: 2017-12-01 === The focus of this scientific paper is to investigate whether the duty exemption conferred on
temples of any religious worship as an effective tool of the fundamental right to freedom of
belief and conscience reaches with equal protection the temples of the Masonic, extending
over them the constitutional mantle of the duty exemption. To do so, necessary was to
conceptualize Freemasonry and its historical definition, by looking at its nature from the point
of view of the civil right as an association and an integral body of the third sector. This paper
discusses the freedom of belief and conscience as fundamental rights and their capability of
sustaining the Democratic Rule of Law in its outwardly secular contours. It also presents an
analysis of the comparative laws on the relevant points of this paper by verifying how the
other nations understand them. The paper is carried out on the hard task of verifying how the
doctrine and jurisprudence has manifested itself on the proposed subject by causing the study
to be elaborated, in a careful way, on the basis of the understandings elaborated by them.
From a critical perspective, this paper aims to analyze how the institute of duty exemption has
been treated, considering it as relevant for a better analysis and understanding, which, of
course, will bring improvements in the legal system of the country as a whole. === O trabalho objetiva averiguar se a imunidade tribut??ria conferida aos templos de qualquer
culto, enquanto instrumento efetivador do direito fundamental ?? liberdade de cren??a e
consci??ncia, atinge com igual prote????o os templos dos cultos ma????nicos, estendendo sobre
estes o manto constitucional da imunidade tribut??ria. Para tanto, lan??a-se a conceituar a
ma??onaria e a defini-la historicamente, perquirindo a sua natureza do ponto de vista do direito
civil p??trio enquanto associa????o e corpo integrante do terceiro setor. Discorre acerca da
liberdade de cren??a e consci??ncia enquanto direitos fundamentais e capazes de sustentar o
Estado Democr??tico de Direito em seus contornos declaradamente laicos. Apresenta uma
analise do direito comparado sobre os pontos relevantes do trabalho, buscando constatar como
as demais na????es os compreende. O trabalho lan??a-se ?? espinhosa tarefa de verificar como a
doutrina e jurisprud??ncia tem se manifestado a respeito do tema proposto fazendo com que o
estudo seja elaborado, de forma cuidadosa, com base nos entendimentos por eles exarados.
Sob uma perspectiva cr??tica busca analisar como o instituto da imunidade tribut??ria vem
sendo tratado, considerando-o como relevante para uma melhor an??lise e compreens??o, o que,
por certo, ocasionar?? um aperfei??oamento no sistema jur??dico p??trio como um todo.
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