A progressividade das alíquotas do IPTU e o direito de propriedade

Abstract

The current paper, consequent instrument of the latu sensu post-graduation course in Tax Law, has the purpose of showing, from an initial analysis of the event of levy, the legal fundaments for the application of progressive aliquots of the Real State Tax (“IPTU – Imposto sobre a Propriedade Predial e Territorial Urbana”), with both fiscal and extra fiscal points of view, always raising the discussion through the various opinions and judgments that address the issue. Furthermore, the paper has also the objective of revisits the Amendment nº 29 of the Constitution, from September 13th, 2000 (“EC 29/2000”), and its many implications through the bottom line question, bringing, for this matter, all the background information required, that will inform the study from the theoretical and practical viewpoints. Finally, during the study of the concepts of property, property right, public function, contributory capacity, equality, extra fiscal order and fiscal order, will try to describe, through a logic argument, being loyal to the first conclusions of this work, the understandings reached by the student, which will represent, so, the basis of the this research