Limits of the term "motor vehicles" for the purpose of levy of property taxes the vessels and aircraft
DOI:
https://doi.org/10.5433/1980-511X.2009v4n2p117Keywords:
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.Downloads
Downloads
Published
How to Cite
Issue
Section
License
Os autores cedem à Revista do Direito Público, direitos exclusivos de primeira publicação, com o trabalho simultaneamente licenciado sob a Licença Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Esta licença permite que terceiros façam download e compartilhem os trabalhos em qualquer meio ou formato, desde que atribuam o devido crédito de autoria, mas sem que possam alterá-los de nenhuma forma ou utilizá-los para fins comerciais. Se você remixar, transformar ou desenvolver o material, não poderá distribuir o material modificado.