Illegality in the law number 13.296/2008: the domicile question concerning to rental and dealership of vehicles

Abstract

The Tax on Motor Vehicles (IPVA) is a relatively new tribute in Brazilian Tax System. After analyzing the emergence and evolution of the tax in the country; will be analyzing its merits in relation to the criterion that give bases in it’s rule, specially those whom importance is crucial to this study. In a second moment, the work examines the criteria of material and temporal impact hypothesis, leaving to a later time, when the study of the criterion of personal tax relationship, analysis of the spatial criterion of the tax. Subsequently, it will address the problem related to the competence of Member States for establishment and collection of tax due to lack of supplementary law to govern the matter. Due to this gap in the legal system, will be outlined the need for the Tax Law to rely matter disciplined Diplomas  other branches of law, especially in the Civil Code and the Brazilian Traffic Code. Analyze will then address the discipline of law in the homeland and its relevance for the interpretation of Law 13.296/2008 of Sao Paulo State which regulates matters pertaining to the Tax on Motor Vehicles in this state, especially in treatment of these standards in relation to rental car companies. Some devices of this tax legislation, as will be shown in this work, violated standards outlined by institutes of national character, which affects it’s legality.