III
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Comments on the Constitutional Norms
Comments to the Article 150
§45. Government Agencies and the Foundations instituted and maintained by the Public Power are constitutive parties of the Public Administration as a whole. The Agencies are characterized by the administrative and financial autonomy which they has, essential elements for a decentralized administration - administration in which the State acts indirectly by juridical entities of public law constituted for the performance of specific activities; generally, for the performance of regulatory activities in social and economical fundamental sectors, such as health and capital markets. Already the mentioned Foundations - parties of the administrative machine – are (such as any Foundations) juridical entities which has their characterization given by the personification of their aims on an asset allocation. Once stablished the basic concepts on these creatures of the State, which serve the State, it is important, for imunity purposes, understand that whom give the end needs also give the means to achieve the end. In this sense, the imunity of the Government Agencies and Foundations instituted and maintained by the Public Power shall achieve not only the end-activity, but, also, the means-activity which are exercised by these juridical entities.
§45b. The Brazilian Constitutional Amendment nº 132/2023 add to this tax immunity the public company that provides postal service (“Correios”). The monopoly of the postal services in Brazil was given by the Brazilian Federal Constitution in the Article 21, X, and the Law 6.538/78. The tax immunity is a way to facilitate this monopoly.
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