IPTU sobre a posse: os limites da incidência aplicado pelo Supremo Tribunal Federal.
Resumo
The Urban Land Property Tax (IPTU) is a tax that is also levied on the ownership of
immovable property, which can be manifested legally in different ways. This finding,
associated with the significant informality of the Brazilian real estate market, reveals
the need to research the phenomenon of taxable ownership. Thus, the objective of this
study is to understand the limits applied by the Federal Supreme Court (STF) in the
process of IPTU levying on possession and its repercussions on the legal system, from
the date of the new Civil Code in force. Therefore, this work consisted of a research
with a strategic basic purpose, exploratory and qualitative approach, adopting the
inductive method as a form of logical reasoning to analyze the results. It is also
noteworthy that the collected data came from bibliographic and documentary surveys,
including decisions issued by the Supreme Court, which were selected through direct
consultation on its website and examined in a timely and systematic way in relation to
the other consulted sources. After the analyses, it was found that the Supreme Court
initially signed the understanding that only possession with the intention of being the
owner is subject to the incidence of the urban real estate tax. However, this positioning
was made more flexible, introducing a new tax parameter by allowing the collection of
charges also on split ownership arising from an obligatory right, provided that the
property is exploited economically, aiming for profit. Based on this result, it was
possible to determine which property occupants may be responsible for paying the
IPTU, even if they do not have a formal title to the property, clarifying the boundaries
of the tax incidence to be practiced by the Municipalities, vis-à-vis property owners.
Keywords: IPTU. Tax Material criterion. Taxable possession. Judicial parameter