IPTU: a study of the spatial criterion in tax case

Abstract

From a detailed study of tax incidence matrix rule, it was made possible the construction of that relating to the property tax with the previsions in the Art. 156, I of the Federal Constitution and Arts. 32 and 34 of the National Tax Code. In the norm antecedent, we have the tax hypothesis built by criteria wherein the incidence criterion is characterized by the location of fact i.e. the place where it is accomplished the material criterion that refer to property, useful ownership or possesion with final will. The spatial criterion entails the analysis of events on the definition of urban and rural areas and therefore the controversies between the tax of IPTU and Rural Land Tax - ITR, given the impact of both on the landed property. The determination of urban and rural areas is function of general norm, based on CTN, since this was welcomed by the Federal Constitution as a supplementary law. However, nothing prevents the fact that municipalities can draw some guidelines in this way. As for the feature chosen to define wheter the property is urban or rural, the CTN has chosen the criterion of location while the Supreme Court - STF - understood applicable de decree nº. 57/66 which elects the criterion of destination because it is a subsequent law. It turns out that despite the Supreme Court argument, the discretion of CTN is which reconciles with the constitutional commandments and excel for autonomy of the municipality preventing that taxpayers choose tax payable by way of tribute.