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A IMUNIDADE DOS TEMPLOS ROSA-CRUZES DA AMORC

Authors

  • HIDEMBERG ALVES DA FROTA UNIVERSIDADE CATÓLICA DE SANTOS

DOI:

https://doi.org/10.58422/releo2021.e1224

Abstract

This paper proposes that the scope of tax immunity granted to “temples of all cults” includes
the collective environments of the Rosicrucians from The Ancient and Mystical Order Rosæ
Crucis (AMORC). It delves into the possibility of legally extending, to AMORC temples
(particularly, its lodges, chapters and pronaoi), the tax immunity carved in the 1998 Federal
Constitution of Brazil. It was established that AMORC Rosicrucian temples do in fact fulfill
all four elementary requirements for a temple to be deemed as “of any cult”—thus affording
them, according to Carrazza, such tax immunity—namely: (a) AMORC adherents share a
belief in divinity, (b) AMORC possesses a significant contingent of adherents across the
world and its doctrine, expounded by means of monographs, periodicals and other publications,
encompasses procedures specifically aimed at worshipping God through individual or
collective meditation or collective ceremonies of an initiatic nature, (c) AMORC, in those
countries where its initiation temples have been established, is composed of an organizational
structure that is legally formalized, consisting of what AMORC calls “affiliated bodies”
(in addition to lodges, chapters and pronaoi, the Martinist heptads) and their own managing
board (headed by the Imperator and the Grand Masters), and, moreover, (d) AMORC is an international organization that enjoys stability and is imbued with the spirit of perpetuity.

Author Biography

HIDEMBERG ALVES DA FROTA, UNIVERSIDADE CATÓLICA DE SANTOS

Especialista em Direito
Internacional e
Direitos Humanos
( P o n t i f í c i a
U n i v e r s i d a d e
Católica de Minas
Gerais – PUC
Minas). Especialista
em Direito Público
(Escola Paulista de
Direito – EDP).
Especialista em
Direito Penal e
C r i m i n o l o g i a
( P o n t i f í c i a
U n i v e r s i d a d e
Católica do Rio
Grande do Sul –
PUCRS). Especialista
em Direitos
Humanos e Questão
Social (Pontifícia
Universidade Católica
do Paraná – PUCPR).
Especialista em
Psicologia Positiva:
Ciência do Bem-Estar
e Autorrealização
(PUCRS). Especialista
em Direito e
Processo do Trabalho
(PUCRS). Especialista
em Direito Tributário
(PUC Minas). Agente
Técnico-Jurídico do
Ministério Público
do Estado do
Amazonas (MP/AM).
alvesdafrota@gmail.
com

Published

2021-12-06

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