A análise sobre a divergência do valor venal do imóvel referência para fins da base de cálculo do IPTU e do ITBI

• Autor(a) principal: Almeida, André Augusto Cursino Carvalho de
• Data de Publicação: 2017
• 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/33317
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Considerações acerca da base de cálculo do IPTU e do ITBI; ITBI-Tributação com base em valor diferente do utilizado para cobrança do IPTU; Divergência do valor venal do imóvel para fins da base de cálculo; Planta-genérica e efetivo valor de mercado; Necessidade de lei para majoração do valor venal do imóvel; Considerations about the calculation base of the IPTU and the ITBI; ITBI - Taxation based on value different from that used for IPTU collection; Divergence of the real value of the property for purposes of the calculation base; Generic-plant and effective market value; Necessity of law to increase the current value of the property

The present work has as scope the study of the divergence of the reference value of the property as a calculation base for IPTU and ITBI purposes; thus, in particular, the work will focus more heavily on the concept of divergence between the market values of the same urban property, used by most municipalities in one of the items resulting from the tax norm, which in this case is the base of calculation, present in the prescriber of the tax law. Considering the very important function of the calculation basis in the discovery of the real and effective value of the tax in the case of both the IPTU and the ITBI, which after being determined will be demanded from their respective taxpayers, the analysis will be presented in the case of the IPTU, the majority of the municipalities, by launching the official tax on urban land and property, use generic formulas, which cover hundreds of thousands of real estate, and particularly in large metropolises, millions of real estate. In turn, regarding the ITBI, instead of the procedure adopted in the IPTU, through the application of Generic Plants of values that in most cases do not portray the real market value of the real estate, the municipalities adopt through the launching by homologation or by declaration, a system much more compared to the reality of the real and fair value of the sale or market of the real estate, that is, the real and fair value of the property transmitted by the owners in the purchase and sale transactions between individuals. Finally, it is intended to carry out a study on the understanding of jurisprudence, which prevails within the scope of the Superior Court of Justice-STJ. The High Court admits a different market value of a single property for purposes of calculation base of the IPTU and ITBI, and we will deal with the need for legal forecast for the increase in the real value of the property coming from the Generic Plant of Values and the position of the Federal Supreme Court on this controversial issue