Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft

Authors

  • Pérola Toneti de Oliveira Univesidade Estadual de Londrina (UEL), Londrina
  • Suélen S. Cordeiro da Silva UEL
  • Thatiana Freitas Tonzar UEL

DOI:

https://doi.org/10.5433/1980-511X.2009v4n2p117

Keywords:

IPVA, Critério material, Embarcações, Aeronaves.

Abstract

Presented itself a study on the existing doctrinal and jurisprudential issues regarding the addition "motor vehicle" contained in the substantive test the hypothesis tax levy of property taxes, about the limits of this expression with respect to vessels and aircraft. To this end, it was examined, synthetically, the substantive test as well as each of its elements. They showed up the doctrinal and jurisprudential arguments for and against the levy of tax on such vehicles (ships and aircraft). It was found that the theses contrary to the incidence gain greater impact before the States since the Supreme Court signed previous to understand the non-levy of property taxes in such cases. It was concluded about the possibility of Complementary Law standardize such conflicting issue.

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Author Biographies

Pérola Toneti de Oliveira, Univesidade Estadual de Londrina (UEL), Londrina

Graduada do curso de Direito da Universidade Estadual de Londrina 

Suélen S. Cordeiro da Silva, UEL

Graduada do curso de Direito da Universidade Estadual de Londrina 

Thatiana Freitas Tonzar, UEL

Graduada do curso de Direito da Universidade Estadual de Londrina 

Published

2009-12-15

How to Cite

de Oliveira, P. T., Cordeiro da Silva, S. S., & Tonzar, T. F. (2009). Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft. Revista Do Direito Público, 4(2), 117–130. https://doi.org/10.5433/1980-511X.2009v4n2p117

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Section

Artigos