Incidência dos impostos (IPTU E ITR) em propriedade rural localizada em área urbana
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Tipo
TCC
Data de publicação
2020-06
Periódico
Citações (Scopus)
Autores
Campos, Ricardo Uehara Minelli
Orientador
Gioia, Fulvia Helena de
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho visa analisar a incidência dos tributos de Imposto Territorial Rural – ITR e
Imposto sobre a Propriedade Predial e Territorial Urbana – IPTU em propriedade rural
localizada em área urbana. Nos primeiros capítulos serão estudados os critérios de formação,
as regulamentações, as características, as instituições e outros aspectos relevantes do ITR e do
IPTU. Após o estudo sobre os tributos em referência, será analisado a regra matriz do ITR e do
IPTU diante do aspecto material e dos critérios de localização previstos nos artigos 29 e 32 do
Código Tributário Nacional e a apresentação das características das áreas rurais e urbanas. Feito
isso, iniciará a discussão referente ao conflito de competência existente entre a União e os
Municípios sobre a incidência do ITR e do IPTU em propriedade rural localizada em área
urbana, sob a perspectiva dos critérios de localização e destinação do imóvel. Dessa forma,
através de análises documentais, doutrinárias e jurisprudenciais, chega-se à conclusão da
importância do critério de destinação do imóvel para instituição do ITR e do IPTU para que
ocorra a relação jurídico-tributária entre o Ente Federativo e o contribuinte e a confirmação da
essência da materialidade do imposto que é conferido à União ou aos Municípios.
The present paper aims to analyze the incidence of the Tax on Rural Property and Tax on Land Ownership and Territorial Urban on rural properties located in urban areas. In the first chapters, formation criteria, regulations, characteristics, institutions, rule-array and other relevant aspects of Tax on Rural Property and Tax on Land Ownership and Territorial Urban will be studied. After the study on the taxes in question, it will be analyzed the tax incidence matrix rule for Tax on Rural Property and Tax on Land Ownership and Territorial Urban in view of the material aspect and the location criteria provided by the articles 29 and 32 of the National Tax Code and the presentation of the characteristics of rural and urban areas. That done, it will start the discussion regarding the conflict of competence between the Union and the Municipalities on the incidence of the Tax on Rural Property and Tax on Land Ownership and Territorial Urban on rural property located in an urban area, from the perspective of the location and allocation criteria of the property. Thus, through documentary, doctrinal and jurisprudential analysis, it comes to the conclusion of the importance of the property allocation criteria for the institution of the Tax on Rural Property and Tax on Land Ownership and Territorial Urban for the legal tax relationship between the Federative Entity and the taxpayer and the confirmation of the essence the materiality of the tax that is conferred to the Union or to the Municipalities.
The present paper aims to analyze the incidence of the Tax on Rural Property and Tax on Land Ownership and Territorial Urban on rural properties located in urban areas. In the first chapters, formation criteria, regulations, characteristics, institutions, rule-array and other relevant aspects of Tax on Rural Property and Tax on Land Ownership and Territorial Urban will be studied. After the study on the taxes in question, it will be analyzed the tax incidence matrix rule for Tax on Rural Property and Tax on Land Ownership and Territorial Urban in view of the material aspect and the location criteria provided by the articles 29 and 32 of the National Tax Code and the presentation of the characteristics of rural and urban areas. That done, it will start the discussion regarding the conflict of competence between the Union and the Municipalities on the incidence of the Tax on Rural Property and Tax on Land Ownership and Territorial Urban on rural property located in an urban area, from the perspective of the location and allocation criteria of the property. Thus, through documentary, doctrinal and jurisprudential analysis, it comes to the conclusion of the importance of the property allocation criteria for the institution of the Tax on Rural Property and Tax on Land Ownership and Territorial Urban for the legal tax relationship between the Federative Entity and the taxpayer and the confirmation of the essence the materiality of the tax that is conferred to the Union or to the Municipalities.
Descrição
Palavras-chave
imposto territorial rural , imposto sobre a propriedade predial e territorial urbana , regra-matriz de incidência tributária , tax on rural property , tax on land ownership and territorial urban , rule matrix tax incidence