Imunidade tributária recíproca: impossibilidade de incidência do IPTU em sítios aeroportuários cedidos por meio de contrato de concessão – artigo 150, inciso VI, alínea “A”, da Constituição Federal
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TCC
Data de publicação
2023-06
Periódico
Citações (Scopus)
Autores
Simão, Rafael Scanferla
Orientador
Gioia, Fulvia Helena de
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No âmbito da Administração Pública, os bens imóveis pertencentes a União Federal poderão ser cedidos a particulares por meio de um Contrato de Concessão, por meio do qual são fixadas diversas obrigações. Após a averbação do Contrato de Concessão, as Concessionárias de Prestação de Serviço Público de Exploração de Infraestrutura Aeroportuária exercerão a posse, sem animus domini, do conjunto de imóveis que compõem determinado complexo aeroportuário, de propriedade da União Federal, exclusivamente para a prestação de serviço público sob regime de concessão, como também começarão a desenvolver melhorias, inclusive econômicas, para prestação de um serviço público dentro das expectativas dos passageiros que utilizam com certa frequência, como também do Poder Público. Considerando que as Concessionárias apenas possuem a posse precária do complexo aeroportuário, é certo que a União Federal permanece como única proprietária. Neste sentido, deve haver a aplicação da Imunidade Tributária Recíproca, prevista no artigo 150, inciso VI, alínea “a”, da Constituição Federal, que prevê a impossibilidade de um ente competente tributar outro ente competente, no caso, que determinado Município realize a cobrança de IPTU em face da União Federal. Além disso, importante destacar que os Municípios estão exigindo IPTU das Concessionárias de Prestação de Serviço Público de Exploração de Infraestrutura Aeroportuária, e estão utilizando como fundamentação as teses firmadas nos Recursos Extraordinários ns. 594.015/SP e 601.720/RJ. Ocorre que tão fundamentação encontra-se equivocada, isso porque sequer há obtenção de lucro com as atividades e serviços prestados pelas Concessionárias. O lucro é mera consequência dos termos fixados no Contrato de Concessão com a União Federal.
Within the scope of Public Administration, real estate belonging to the Federal Government may be granted to individuals through a Concession Contract, through which different obligations are protected. After the annotation of the Concession Agreement, the Concessionaires for the Provision of Public Service for the Exploitation of Airport Infrastructure exercise ownership, without animus domini, of the set of properties that make up a certain airport complex, owned by the Federal Government, exclusively for the provision of service public service under a concession regime, but will also begin to develop improvements, inclusive and favorable, to provide a public service within the expectations of passengers who use it with a certain frequency, as well as the Government. Considering that the Concessionaires only have precarious possession of the airport complex, it is certain that the Federal Government remains the sole owner. In this sense, there must be an application of the Reciprocal Tax Immunity, provided for in article 150, item VI, item "a", of the Federal Constitution, which provides for the impossibility of a competent entity to tax another competent entity, in the case that a given Municipality performs a IPTU collection against the Federal Union. In addition, it is important to highlight that the Municipalities are experimenting with the IPTU of the Concessionaires for the Provision of Public Service of Exploitation of Airport Infrastructure and are using as a basis the theses signed in the Extraordinary Resources ns. 594,015/SP and 601,720/RJ. It turns out that such fundamentalization is wrong, because even there is profit obtained with the activities and services provided by the Dealers. The profit is a mere consequence of the terms established in the Concession Agreement with the Federal Government.
Within the scope of Public Administration, real estate belonging to the Federal Government may be granted to individuals through a Concession Contract, through which different obligations are protected. After the annotation of the Concession Agreement, the Concessionaires for the Provision of Public Service for the Exploitation of Airport Infrastructure exercise ownership, without animus domini, of the set of properties that make up a certain airport complex, owned by the Federal Government, exclusively for the provision of service public service under a concession regime, but will also begin to develop improvements, inclusive and favorable, to provide a public service within the expectations of passengers who use it with a certain frequency, as well as the Government. Considering that the Concessionaires only have precarious possession of the airport complex, it is certain that the Federal Government remains the sole owner. In this sense, there must be an application of the Reciprocal Tax Immunity, provided for in article 150, item VI, item "a", of the Federal Constitution, which provides for the impossibility of a competent entity to tax another competent entity, in the case that a given Municipality performs a IPTU collection against the Federal Union. In addition, it is important to highlight that the Municipalities are experimenting with the IPTU of the Concessionaires for the Provision of Public Service of Exploitation of Airport Infrastructure and are using as a basis the theses signed in the Extraordinary Resources ns. 594,015/SP and 601,720/RJ. It turns out that such fundamentalization is wrong, because even there is profit obtained with the activities and services provided by the Dealers. The profit is a mere consequence of the terms established in the Concession Agreement with the Federal Government.
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serviço público , exploração de infraestrutura aeroportuária , contrato de concessão , public service , exploration of airport infrastructure , concession contract