Do conceito de imóvel diante do Imposto sobre a Propriedade Territorial Rural: uma análise crítica.

Abstract

This study proposes to assess critically the concept of rural property under the legal and economic clippings in light of the current say of the Tax on property rural, by constituting your fact generator. It starts with the question of legislative conflict regarding the definition of rural property. Some have the legal standards based on local where this, others identify him through the activity performed. Regarding the methodology for achieving the results, this paper handled the following methods: a) deductive method approach, consisting of from a generalization to know a part of it, b) the method of procedure was legal, the literature and history, able to facilitate the understanding of the topic covered. With regard to research techniques employed, adopt the sources of direct and indirect research, including literature review, legislative and jurisprudential especially the National Tax Code, the Land Statute and the Superior Court. The result was that the property should be called when it is performed rural agrarian activity, based on Decree-Law n ° 57/66, according to the understanding of the courts, the constitution was approved. The conclusion also submitted that the incidence of ITR in rural properties, as defined by its location, would culminate in the extinction of this tax, by contrast, is defined by the destination, promote tax justice.