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BIBTEX RIS

IPTU X ITR: conflito entre os critérios espaciais

2009; UNIVERSIDADE ESTADUAL DE LONDRINA; Volume: 4; Issue: 1 Linguagem: Inglês

10.5433/1980-511x.2009v4n1p125

ISSN

1980-511X

Autores

Lisandra Cristina Calvo Necchi, Loreanne Manuella de Castro França, João Carlos L. Santini,

Tópico(s)

Local Government Finance and Decentralization

Resumo

This article seeks to clarify unclear questions today about the controversy regarding the incidence of Territorial Urban property tax (property tax) or the Rural Territorial Tax (ITR) and the location and economic order that the property subject to taxation incidence of presents. The aim is, after brief remarks about the rules of each taxarrays, present understanding mainly adopted both by doctrine and by the Brazilian courts.

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