The extent of the motor vehicle for expression incidence purposes of property taxes

Abstract

The property taxes is a relatively new tax under Brazilian law, and that is an important source of revenue of the states. At first, it seems a simple tax, but there are still many controversial issues to be discussed and resolved. Among these causative points of divergence is the concept of material IPVA criteria, ie which limits the term 'motor vehicle'. Some State Finance argue that the material IPVA discretion in the manner as described in the Constitution covers boats and aircraft, in addition to land vehicles. The doctrine and jurisprudence differ on the subject, which contributes to legal uncertainty for taxpayers and tax war between states. Thus, it is necessary to issue a supplementary law, of national character, that defines this kind of tribute, and end with discussions on the subject.