Imposto sobre a propriedade predial e territorial urbana: um estudo sobre o critério material da regra matriz de incidência tributária

• Autor(a) principal: Almeida, Victor Monteiro
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/24041
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Imposto predial e territorial urbano; Regra Matriz de Incidência Tributária; Ostentar Animus Domini; Urban Real Estate Property Tax (IPTU); Matrix Rule of Tax Incidence; To have animus domini

Few are the tax scholars who dispose themselves to analyze the subject addressed in detail herein, because it seems uncontroversial in view of the doctrine that the material criterion of the Matrix Rule of Tax Incidence (RMIT, in the Portuguese acronym) of the Urban Real Estate Property Tax (IPTU, in the Portuguese acronym) will be formed, alternatively, by the verbs to have, to possess or to hold title, together by the respective complements property, possession or useful domain; however, there is no description of the situations in which each of these verbs and complements will manifest wealth that would be subject to taxation by the property and real estate tax studied herein. As a consequence, without further technical digressions, the Judiciary pacified the matter by granting the prerogative to the competent Tax Authorities to elect any of those three potential material criteria to promote the IPTU collection. Nonetheless, the binding judicial precedents that dealt with the issue, analyzed the problem from a non-juridical, or rather, economic perspective; contradicting several constitutional principles that - as objective limits - dispose themselves to satisfy the constitutional value standardized by the over-principle of legal certainty. From a pragmatic perspective, the problem is accentuated by the fact that the Tax Authorities promote the enforcement of this tax against who they see fit, without any determining legal criteria. In this sense, the work now proposed, based on the jusphilosophical line of the Semantic Logical Constructivism, aims to analyze the problematization, from the strictly legal point of view, establishing solid cornerstones that will allow us to conclude that the material criterion of the IPTU RMIT will be formed by the verb to have and by the complement animus domini, as the only legal fact capable of revealing the wealth externalized by the economic availability of the immovable property and, therefore, only this legal fact will authorize the collection of the IPTU