Wednesday, April 19, 2017
In the plenary session of Wednesday (19), the justices of the Supreme Federal Court (STF) approved the thesis of general repercussion regarding the judgment of the Extraordinary Appeal (RE) 601720, Held on April 6, when the tax immunity was waived for the collection of municipal tax on public land (Owned by the Federal Government) assigned to private company (in the case of a vehicle concessionaire). The approved thesis, suggested by Justice Marco Aurélio (drafter of the judgment), provides that “ Falls upon the IPTU considered the property of a juridical person governed by public law assigned to a juridical person governed by private law who is liable to pay the tax”.
In the extraordinary appeal, the municipality argued that the rule does not apply when the property assigned is not publicly available, understanding that was accepted by the majority of the justices, following the vote of the justice Marco Aurélio.
Praça dos Três Poderes - Brasília - DF - Brazil - Zip Code 70175-900 Phone: 55.61.3217.3000