A progressividade das alíquotas do ITBI e a insegurança jurídica
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Tieppo, Fabio Lunardi
Orientador
Fiorin, Rangel Perrucci
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Resumo
O presente trabalho visa analisar a insegurança jurídica decorrente da aplicação de alíquotas progressivas no ITBI. O estudo explora a discussão acerca da interpretação doutrinária e jurisprudencial do Princípio da Capacidade Contributiva, bem como a evolução do entendimento do Supremo Tribunal Federal acerca da progressividade de alíquotas do ITBI, analisando os votos dos Ministros e a posição da doutrina atual. Neste trabalho foi estudada a alteração de entendimento do STF que, ao julgar a progressividade do ITCMD, passou a permitir a progressividade tributária no caso de impostos classificados como “reais”. Essa alteração de entendimento acerca da progressividade nos impostos reais gerou insegurança jurídica, dada a possibilidade da edição de leis municipais que instituam alíquotas progressivas. Também, foi analisada a jurisprudência atual dos tribunais, de modo a identificar como a deliberação do STF impactou nas decisões de tribunais inferiores. Por fim, conclui-se que, embora o STF tenha permitido a progressividade no caso de impostos reais, a proibição ainda não foi alterada no tocante ao ITBI. Apesar de ter enfraquecido o fundamento da Súmula 656, e possivelmente indicado um futuro posicionamento do Tribunal, até que ocorra uma manifestação formal por parte do Supremo, a progressividade do imposto municipal continua vedada.
The present paper aims to study the legal uncertainty resulting from the application of progressive rates in the ITBI. The paper explores the discussion about the doctrinal and jurisprudential interpretation of the principle of Contributory Capacity, as well as the evolution of the Supreme Federal Court's understanding of the progressiveness of ITBI rates, analyzing the votes of the ministers and the position of the current doctrine. In this work, the alteration of the STF's understanding was studied, which, when judging the progressiveness of the ITCMD, started to allow the taxation progressivity in the case of taxes classified as “real”. This change in understanding about the progression in real taxes has generated legal uncertainty, given the possibility of enacting municipal laws that institute progressive rates. Also, the current jurisprudence of the courts was analyzed, in order to identify how the STF decision impacted the decisions of lower courts. Finally, it concludes that, although the STF has allowed progressivity in the case of real taxes, in relation to the ITBI the prohibition has not yet been changed. Although it has weakened the foundation of Precedent 656, and possibly indicated a future positioning of the Court, until a formal manifestation of the Supreme Court occurs, the progressiveness of the municipal tax remains prohibited.
The present paper aims to study the legal uncertainty resulting from the application of progressive rates in the ITBI. The paper explores the discussion about the doctrinal and jurisprudential interpretation of the principle of Contributory Capacity, as well as the evolution of the Supreme Federal Court's understanding of the progressiveness of ITBI rates, analyzing the votes of the ministers and the position of the current doctrine. In this work, the alteration of the STF's understanding was studied, which, when judging the progressiveness of the ITCMD, started to allow the taxation progressivity in the case of taxes classified as “real”. This change in understanding about the progression in real taxes has generated legal uncertainty, given the possibility of enacting municipal laws that institute progressive rates. Also, the current jurisprudence of the courts was analyzed, in order to identify how the STF decision impacted the decisions of lower courts. Finally, it concludes that, although the STF has allowed progressivity in the case of real taxes, in relation to the ITBI the prohibition has not yet been changed. Although it has weakened the foundation of Precedent 656, and possibly indicated a future positioning of the Court, until a formal manifestation of the Supreme Court occurs, the progressiveness of the municipal tax remains prohibited.
Descrição
Palavras-chave
progressividade tributária , ITBI , capacidade contributiva , tax progressivity , contributory capacity