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São Paulo court denies tax immunity to Lagoinha Church for festival
A court in São Paulo has ruled that the Igreja Batista da Lagoinha must pay taxes on ticket sales from its “Vira Brasil 2025” festival. The decision denies the church's claim to tax immunity for the event, which was held on December 31, 2024, at Allianz Parque.
The Municipality of São Paulo had charged R$ 254,456.55 in Service Tax (ISS) on the revenue. While the church argued the event was religious in nature and thus protected by constitutional immunity, Judge Fabricio Figliuolo Horta Fernandes ruled that the festival functioned as an independent economic and entertainment activity.
Key factors in the decision included the sale of various ticket categories, including high-priced VIP sections, the presence of private sponsors, and a commercial contract for television broadcasting. The court concluded that the church failed to prove the revenue was directly linked to its essential religious purposes.
Entities
Allianz Parque · Fabricio Figliuolo Horta Fernandes · Igreja Batista da Lagoinha · Município de São Paulo
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 2 SOURCES] The tax immunity for religious entities does not automatically cover all activities performed by these institutions. www.cnnbrasil.com.br · comunhao.com.br
- [○ 1 SOURCE] The court ruled that the Vira Brasil 2025 festival functioned as an independent economic activity due to VIP ticket categories, private sponsorships, and a television broadcast contract. comunhao.com.br
- [● 2 SOURCES] The Municipality of São Paulo charged R$ 254,456.55 in Service Tax (ISS) regarding the festival's ticket sales. www.cnnbrasil.com.br · comunhao.com.br
- [○ 1 SOURCE] The church argued the event had a religious character involving praise, preaching, and biblical teachings. www.cnnbrasil.com.br