The extension of tax exemption over state-owned companies as providers of public services:

an analysis under the Supreme Court's binding precedent number 508

Abstract

This paper discusses the criteria for identifying the legal regime applicable to state-owned  companies based on a concrete case still pending judgment by the Federal Supreme Court. The aim of this study was to identify if there is imprecision in the use of fundamental categories to the understanding of the subject, as well as if the parameters adopted in the decision are suitable for future decisions. Conceptual and normative methodological techniques were  adopted in the development of the theoretical frame and in the norm ative-legal study of the phenomenon for the analysis of the case selected for the study. In particular, it was identified that the notion of public services and decentralized mechanisms and institutes of the State for the provision of public services or for the exploitation of economic activities are used imprecisely. It was concluded, in this sense, that despite the imprecision in the concepts, there seems to be an indication that the Supreme Court is retaking the understanding that the state enterprise is a legitim ate choice of the Administration.