IPTU e ITR: a identificação do contribuinte nos casos de propriedade invadida

Abstract

The present work aims to determine who would be the legitimate taxpayer of the rural land tax and tax on urban land and property when the property is occupied by squatters. Therefore, at the beginning of the research, we present premises and concepts, and then conduct a study of the rules present in our legal system which concerns the ITR and IPTU, their institution, regulation, revenues, among other things, to finally devote ourselves to the topic itself. The study of these taxes was done by rule-array of tax incidence, analyzing, therefore, the elements contained in the rule-array of each one. In the antecedent of the rule, we studied the material respects, spatial and temporal, whereas in the consequent, we saw the quantitative and personal aspect. For our research, we emphasize the personal aspect, establishing the subjects of the relationship by examining people who may appear at the passive and active poles of the tax liability. Finally, we discuss the doctrinal and jurisprudential positions on the subject, concluding that the taxpayer of ITR and IPTU, in cases of invasion of the rural or urban land, may be the invader only if his possession can be turned into property, having the animus domini. The owner, on the other hand, who loses the ability to benefit from the wealth descendant from the property, should not be taken as the subject of those taxes.