As bases de cálculo do IPTU e do ITBI - aproximações e distanciamento

Abstract

The National Tax Code currently uses the same term ("market value") to designate the calcula-tion basis of the tax on the sell of immovable property (ITBI) and the tax on urban territorial property (IPTU). In view of this, several problems have arisen in the quantification of said taxes, mainly due to usual differences between the market value and the price of the sale oper-ation. This article seeks to investigate, from a historical perspective and interpreting the regu-lative legislation under the prism of the constitutional principles of taxation, to verify in which the calculation basis are approached and distanced, as a way of identifying a legal solution, and confronting it as the way the courts have examined the same issue.