The extent of the motor vehicle for expression incidence purposes of property taxes

Detalhes bibliográficos
Autor(a) principal: Felix, Giovanna Araújo
Data de Publicação: 2008
Outros Autores: Garcia, Maria Luiza
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/10892
Resumo: The property taxes is a relatively new tax under Brazilian law, and that is an important source of revenue of the states. At first, it seems a simple tax, but there are still many controversial issues to be discussed and resolved. Among these causative points of divergence is the concept of material IPVA criteria, ie which limits the term 'motor vehicle'. Some State Finance argue that the material IPVA discretion in the manner as described in the Constitution covers boats and aircraft, in addition to land vehicles. The doctrine and jurisprudence differ on the subject, which contributes to legal uncertainty for taxpayers and tax war between states. Thus, it is necessary to issue a supplementary law, of national character, that defines this kind of tribute, and end with discussions on the subject.
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spelling The extent of the motor vehicle for expression incidence purposes of property taxesA extensão da expressão veículo automotor para fins de incidência do IPVAIPVAVeículo AutomotorCritério MaterialEmbarcaçõesAeronaves.The property taxes is a relatively new tax under Brazilian law, and that is an important source of revenue of the states. At first, it seems a simple tax, but there are still many controversial issues to be discussed and resolved. Among these causative points of divergence is the concept of material IPVA criteria, ie which limits the term 'motor vehicle'. Some State Finance argue that the material IPVA discretion in the manner as described in the Constitution covers boats and aircraft, in addition to land vehicles. The doctrine and jurisprudence differ on the subject, which contributes to legal uncertainty for taxpayers and tax war between states. Thus, it is necessary to issue a supplementary law, of national character, that defines this kind of tribute, and end with discussions on the subject.O IPVA é um imposto relativamente novo no direito brasileiro, e que representa uma importante fonte de arrecadação dos Estados. A priori, parece ser um imposto simples, mas existem ainda muitos pontos polêmicos a serem debatidos e resolvidos. Entre estes pontos causadores de divergência está o conceito do critério material do IPVA, ou seja, quais os limites da expressão ‘veículo automotor’. Algumas Fazendas Estaduais defendem que a o critério material do IPVA, da forma como foi descrito na Constituição Federal abrange embarcações e aeronaves, além dos veículos terrestres. A doutrina e a jurisprudência divergem sobre o tema, o que contribui para a insegurança jurídica dos contribuintes e guerra fiscal entre os Estados. Assim, faz-se necessária a edição de uma lei complementar, de caráter nacional, que defina esta espécie de tributo, e termine com as discussões acerca do tema.Universidade Estadual de Londrina2008-07-15info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo avaliado pelos Paresapplication/pdfhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/1089210.5433/1980-511X.2008v3n1p43Revista do Direito Público; v. 3 n. 1 (2008); 43 - 521980-511Xreponame:Revista do Direito Públicoinstname:Universidade Estadual de Londrina (UEL)instacron:UELporhttps://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10892/9525Felix, Giovanna AraújoGarcia, Maria Luizainfo:eu-repo/semantics/openAccess2017-03-16T16:44:27Zoai:ojs.pkp.sfu.ca:article/10892Revistahttps://www.uel.br/revistas/uel/index.php/direitopubPUBhttps://www.uel.br/revistas/uel/index.php/direitopub/oai||rdpubuel@uel.br1980-511X1980-511Xopendoar:2017-03-16T16:44:27Revista do Direito Público - Universidade Estadual de Londrina (UEL)false
dc.title.none.fl_str_mv The extent of the motor vehicle for expression incidence purposes of property taxes
A extensão da expressão veículo automotor para fins de incidência do IPVA
title The extent of the motor vehicle for expression incidence purposes of property taxes
spellingShingle The extent of the motor vehicle for expression incidence purposes of property taxes
Felix, Giovanna Araújo
IPVA
Veículo Automotor
Critério Material
Embarcações
Aeronaves.
title_short The extent of the motor vehicle for expression incidence purposes of property taxes
title_full The extent of the motor vehicle for expression incidence purposes of property taxes
title_fullStr The extent of the motor vehicle for expression incidence purposes of property taxes
title_full_unstemmed The extent of the motor vehicle for expression incidence purposes of property taxes
title_sort The extent of the motor vehicle for expression incidence purposes of property taxes
author Felix, Giovanna Araújo
author_facet Felix, Giovanna Araújo
Garcia, Maria Luiza
author_role author
author2 Garcia, Maria Luiza
author2_role author
dc.contributor.author.fl_str_mv Felix, Giovanna Araújo
Garcia, Maria Luiza
dc.subject.por.fl_str_mv IPVA
Veículo Automotor
Critério Material
Embarcações
Aeronaves.
topic IPVA
Veículo Automotor
Critério Material
Embarcações
Aeronaves.
description The property taxes is a relatively new tax under Brazilian law, and that is an important source of revenue of the states. At first, it seems a simple tax, but there are still many controversial issues to be discussed and resolved. Among these causative points of divergence is the concept of material IPVA criteria, ie which limits the term 'motor vehicle'. Some State Finance argue that the material IPVA discretion in the manner as described in the Constitution covers boats and aircraft, in addition to land vehicles. The doctrine and jurisprudence differ on the subject, which contributes to legal uncertainty for taxpayers and tax war between states. Thus, it is necessary to issue a supplementary law, of national character, that defines this kind of tribute, and end with discussions on the subject.
publishDate 2008
dc.date.none.fl_str_mv 2008-07-15
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/10892
10.5433/1980-511X.2008v3n1p43
url https://ojs.uel.br/revistas/uel/index.php/direitopub/article/view/10892
identifier_str_mv 10.5433/1980-511X.2008v3n1p43
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/10892/9525
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. 3 n. 1 (2008); 43 - 52
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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