Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft

Detalhes bibliográficos
Autor(a) principal: de Oliveira, Pérola Toneti
Data de Publicação: 2009
Outros Autores: Cordeiro da Silva, Suélen S., Tonzar, Thatiana Freitas
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista do Direito Público
Texto Completo: https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10784
Resumo: Presented itself a study on the existing doctrinal and jurisprudential issues regarding the addition "motor vehicle" contained in the substantive test the hypothesis tax levy of property taxes, about the limits of this expression with respect to vessels and aircraft. To this end, it was examined, synthetically, the substantive test as well as each of its elements. They showed up the doctrinal and jurisprudential arguments for and against the levy of tax on such vehicles (ships and aircraft). It was found that the theses contrary to the incidence gain greater impact before the States since the Supreme Court signed previous to understand the non-levy of property taxes in such cases. It was concluded about the possibility of Complementary Law standardize such conflicting issue.
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spelling Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraftLimites da expressão “veículos automotores” para fins de incidência do IPVA: as embarcações e aeronavesIPVACritério materialEmbarcaçõesAeronaves.Presented itself a study on the existing doctrinal and jurisprudential issues regarding the addition "motor vehicle" contained in the substantive test the hypothesis tax levy of property taxes, about the limits of this expression with respect to vessels and aircraft. To this end, it was examined, synthetically, the substantive test as well as each of its elements. They showed up the doctrinal and jurisprudential arguments for and against the levy of tax on such vehicles (ships and aircraft). It was found that the theses contrary to the incidence gain greater impact before the States since the Supreme Court signed previous to understand the non-levy of property taxes in such cases. It was concluded about the possibility of Complementary Law standardize such conflicting issue.Apresentou- se um estudo acerca da problemática doutrinária e jurisprudencial existente em relação ao complemento “veículo automotor” contido no critério material da hipótese de incidência tributária do IPVA, acerca dos limites de tal expressão em relação às embarcações e às aeronaves. Para tanto, analisou-se, sinteticamente, o critério material, bem como cada um de seus elementos. Apresentaram-se as teses doutrinárias e jurisprudenciais favoráveis e contrárias à incidência do imposto sobre esses veículos (embarcações e aeronaves) . Verificou-se que as teses contrárias à incidência ganham maior repercussão perante os Estados, uma vez que o Supremo Tribunal Federal firmou precedente ao entender pela não incidência do IPVA nesses casos. Concluiu-se acerca da possibilidade de Lei Complementar uniformizar tal questão conflitante.Universidade Estadual de Londrina2009-12-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1078410.5433/1980-511X.2009v4n2p117Revista do Direito Público; v. 4 n. 2 (2009); 117 - 1301980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10784/9444de Oliveira, Pérola TonetiCordeiro da Silva, Suélen S.Tonzar, Thatiana Freitasinfo:eu-repo/semantics/openAccess2017-03-16T16:44:26Zoai:ojs.pkp.sfu.ca:article/10784Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:26Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft
Limites da expressão “veículos automotores” para fins de incidência do IPVA: as embarcações e aeronaves
title Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft
spellingShingle Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft
de Oliveira, Pérola Toneti
IPVA
Critério material
Embarcações
Aeronaves.
title_short Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft
title_full Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft
title_fullStr Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft
title_full_unstemmed Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft
title_sort Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft
author de Oliveira, Pérola Toneti
author_facet de Oliveira, Pérola Toneti
Cordeiro da Silva, Suélen S.
Tonzar, Thatiana Freitas
author_role author
author2 Cordeiro da Silva, Suélen S.
Tonzar, Thatiana Freitas
author2_role author
author
dc.contributor.author.fl_str_mv de Oliveira, Pérola Toneti
Cordeiro da Silva, Suélen S.
Tonzar, Thatiana Freitas
dc.subject.por.fl_str_mv IPVA
Critério material
Embarcações
Aeronaves.
topic IPVA
Critério material
Embarcações
Aeronaves.
description Presented itself a study on the existing doctrinal and jurisprudential issues regarding the addition "motor vehicle" contained in the substantive test the hypothesis tax levy of property taxes, about the limits of this expression with respect to vessels and aircraft. To this end, it was examined, synthetically, the substantive test as well as each of its elements. They showed up the doctrinal and jurisprudential arguments for and against the levy of tax on such vehicles (ships and aircraft). It was found that the theses contrary to the incidence gain greater impact before the States since the Supreme Court signed previous to understand the non-levy of property taxes in such cases. It was concluded about the possibility of Complementary Law standardize such conflicting issue.
publishDate 2009
dc.date.none.fl_str_mv 2009-12-15
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artigo avaliado pelos Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10784
10.5433/1980-511X.2009v4n2p117
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10784
identifier_str_mv 10.5433/1980-511X.2009v4n2p117
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10784/9444
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Londrina
publisher.none.fl_str_mv Universidade Estadual de Londrina
dc.source.none.fl_str_mv Revista do Direito Público; v. 4 n. 2 (2009); 117 - 130
1980-511X
reponame:Revista do Direito Público
instname:Universidade Estadual de Londrina (UEL)
instacron:UEL
instname_str Universidade Estadual de Londrina (UEL)
instacron_str UEL
institution UEL
reponame_str Revista do Direito Público
collection Revista do Direito Público
repository.name.fl_str_mv Revista do Direito Público - Universidade Estadual de Londrina (UEL)
repository.mail.fl_str_mv ||rdpubuel@uel.br
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