O imposto territorial rural e a Emenda Constitucional n°. 42/2003

• Autor(a) principal: Silva, Eduardo Ramos Viçoso
• Data de Publicação: 2015
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/33920
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Imposto territorial rural; Imunidade e isenção; Áreas invadidas; Ganho de capita; Rural land Tax; Immunity and exemption; Invaded areas; Capital gain

This study has the scope to analyze the current regulations in the Brazilian legal system regarding the Rural Land Tax - ITR. The idea is to initiate the analysis within a constitutional range, going through the taxing power and, therefore, the founding legislation of this tax, especially regarding the Constitutional Amendment no. 42/03 and its implications for the current model of ITR, whose tax capacity may be granted to municipalities that so wish it, by an agreement. In the course of the development, it will be examined the main issues that currently impact on the mentioned tax, such as the chances of immunity and exemption, its incidence of conflicts with the property tax (“IPTU”), its implications on invaded areas and, finally, the importance of the Declaration of ITR when calculating the capital gain incident on the sale of a rural property, provided that it meets the requirements of current law