Iptu: a study about the criteria space of hypothesis tax

Abstract

Based on a detailed study of the rule array of tax incidence it was possible to develop the one which refers to urban property tax for that considering the article 156, R of the Federal Constitution and articles 32 and 34 of the National Tax Code. In the antecedent of the rule is the tax hypothesis which is formed of criteria within which the criterion of incidence is the fact’s location. The fact’s location is the material criterion that can be the location in which takes place the property, the useful domain or the possession with a definitive intent. The spatial criterion gives rise to the analysis of events about the definition of urban and rural areas and therefore the controversies between urban property tax and rural property tax, considering the impact of both on land property. The determination of urban and rural areas lies with the National Tax Code that is the general which was already approved by the Federal Constitution as supplementary law. However, nothing prevents the municipality to draw some guidelines in this regard. As to the characteristic chosen to define whether the property is urban or rural, the National Tax Code chose the criterion of location and the Decree 57 chose the one of the destination which according to Federal Court is applied under the previous law. It happens