A aplicação da imunidade tributária recíproca em contratos de concessão PPP – uma análise da linha - 6 do metrô de São Paulo
Loading...
item.page.type
TCC
Date
2023-12
item.page.ispartof
item.page.citationsscopus
Authors
Peres, Carolina Coracini Garcia
publication.page.advisor
Souza, Eduardo Stevanato Pereira de
Journal Title
Journal ISSN
Volume Title
publication.page.board
publication.page.program
Abstract
A imunidade tributária recíproca, prevista no artigo 150, VI, a, da Constituição
Federal de 1988, possui grande repercussão nas discussões que lastreiam o judiciário
brasileiro, especialmente nos tribunais superiores, como o Supremo Tribunal Federal. Dentre
as discussões, destaca-se o caso das obras efetuadas pela Concessionária Linha Universidade
S/A para a construção da Linha 6 Laranja do Metrô de São Paulo, a qual vem sendo cobrada
do IPTU pelo Município. O objetivo deste trabalho é expor sucintamente conceitos básicos do
direito administrativo e tributário, aplicando-os ao caso concreto. Para tal, apresentou-se uma
abordagem qualitativa de pesquisa, abrangendo doutrinas e a jurisprudência brasileira. Por
fim, discorreu-se sobre o caso concreto para discutir sobre a incidência da imunidade
recíproca aos imóveis desapropriados pela Concessionária Linha Universidade S/A para
construção e implementação da obra de metrô no Estado de São Paulo, considerando as teses
de repercussão já firmadas no ordenamento jurídico.
The tax immunity set in the 1988’s Federal Constitution, article 150, VI, a, has great repercussions in discussions in the Brazilian judiciary, especially in the higher courts, such as the Federal Supreme Court. Among those, this article highlights the cases of the Concessionária Linha Universidade S/A, designated to build the Subway Line 6 Orange from São Paulo, who’s being charged the IPTU (property tax) from the city’s municipality. This article’s main goal is to briefly explain basic concepts of administrative and tax law, applying them in the shown case. Therefore, qualitative research was presented, including legal doctrines and Brazilian’s case law. At last, it was written about the specificity of the shown case, discussing about whether must be given the tax immunity to the properties that were expropriated by Concessionária Linha Universidade S/A for the construction of São Paulo’s subway, considering the previous thesis already discussed by the Federal Supreme Court.
The tax immunity set in the 1988’s Federal Constitution, article 150, VI, a, has great repercussions in discussions in the Brazilian judiciary, especially in the higher courts, such as the Federal Supreme Court. Among those, this article highlights the cases of the Concessionária Linha Universidade S/A, designated to build the Subway Line 6 Orange from São Paulo, who’s being charged the IPTU (property tax) from the city’s municipality. This article’s main goal is to briefly explain basic concepts of administrative and tax law, applying them in the shown case. Therefore, qualitative research was presented, including legal doctrines and Brazilian’s case law. At last, it was written about the specificity of the shown case, discussing about whether must be given the tax immunity to the properties that were expropriated by Concessionária Linha Universidade S/A for the construction of São Paulo’s subway, considering the previous thesis already discussed by the Federal Supreme Court.
Description
Keywords
imunidade recíproca , IPTU , Supremo Tribunal Federal , concessionárias , tax immunity , property tax , Federal Supreme Court , concessionary company