III
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Comments on the Constitutional Norms
Comments to the Article 150
§49. Such as expressed at the end of the comment 11 (above developed concerning to Second Paragraph of the Article under analysis) it is important note which whom guarantee the end shall guarantee the means to acquire the end; and that, in this sense, the tax immunity stated by the Public Power, relating to the legal entities established in the constitutional text, shall consider not only the end-activities, but, also, the instrumental-activities which will be developed by these legal entities. Essential activities (which are determined by reason of constitute the characterizer kernel of the legal entities who develops a specific activity) in the meaning above, involve the end activity and the activity required for the get the end.
§50. When the Fourth Paragraph is interpreted in a teleological way, it is possible verify, yet, that its difference with the Second Paragraph [concerning the phrases, respectively, “related with the essential activities of entities mentioned in these devices” (§ 4) and “related to their essential purposes or resulting from these” (§ 2)] it is not enough to interpreted these Paragraphs of a distinct way concerning to the necessity of also consider the instrumental activities as immunes to the taxation power. Both the immunity which refers to the mentioned activities expressed in the Fourth Paragraph (that are the activities developed by the private sphere) as the activities developed by the legal entities which are longa manus of the State; both are activities of interest of all, being equally necessary to the social as a whole, and, because this, worthies of tax exemption.
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