The question of the immunity tax on patrimony and income of determined entities determined for the Constituent has narrow relation with the adequate use of the properties and the social end which if destine. In this aspect the physical goods are imperious to consider as property not only but all the capital and patrimony of one determined legal entity. The Constitution of 1988, currently in vigor, consigns the beginning of the social function of a more explicit form, showing to the evolution of the concept and its application in our legal system. The subject is dealt with including form in two chapters: of the individual and collective rights and duties and of the economic and financial order. In the first chapter, art. 5, interpolated proposition XXII assures the property right while interpolated proposition conditions it to XXIII the satisfaction of its social function.

In as the constitutional chapter, art. 170 attribute to the economic order, established in the valuation of the human work and in the free one initiative, the purpose to guarantee to all a worthy existence, as the ditames of justice social and observed the principles of the national sovereignty, private property e, again, of the social function of the property, let us see: ' ' Art. 170. The economic order, established in the valuation of the human work and in the free initiative, has finally to assure to all worthy existence, as the ditames of social justice, observed the following principles: I national sovereignty; II private property; III social function of propriedade.' ' OF the PUBLIC INTEREST In if treating to protection to the property, parallel to its social function we have also the public interest that it guides the use, joy, enjoyment and disposal of the religious patrimony in screen. The notion of public interest, for being difficult of being fit with objetividade in existing the legal or sociological categories always was object of concern in the legislation, as it is surveyed in paragraphs below.