A incidência do IPVA sobre os veículos objetos de arrendamento mercantil

• Autor(a) principal: Rodriguez, Rafael Oliveira
• Data de Publicação: 2016
• 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/35407
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Imposto sobre a Propriedade de Veículos Automotores – IPVA; Arrendamento mercantil; Regra-matriz de incidência tributária; Veículo automotor; Normas contábeis de arrendamento mercantil; Vehicle Property Tax (IPVA); Lease; Matrix-rule of tax levy; Motor vehicle; Accounting standards leasing

This piece of work demonstrates the problems faced by financial institutions regarding the passive subjection on IPVA (vehicle property tax) in relation to leasing contracts. So, let’s make some considerations about this particular federal tax. After having analyzed all aspects of the leasing contracts, including the methods for the accounting of the good for both lessor and lessee, and its depreciation. Then, it was analyzed the definition of “owner” according to the current legislation, so to define the main rules for charging the tax, developing all its constituting criteria, in conformity with all the considerations done during the study. Therefore, the main goal of this research is to find the actual passive part to the IPVA tax in case of leased cars, from the analyses of doctrines, legislation and comparisons with other methodologies which regulate other aspects related to leasing contracts