Conclusões
Autor | Evandro Paes Barbosa |
Ocupação do Autor | Mestre em Direito Tributário pela Pontifícia Universidade Católica de São Paulo |
Páginas | 151-154 |
Page 151
1 A extrafiscalidade não decorre, por si só, do princípio da capacidade contributiva, mas da sua relação de coordenação com a norma constitucional que a autoriza. As normas constitucionais que estabelecem a autorização para a extrafiscalidade e a capacidade contributiva realizam o sobreprincípio da igualdade tributária.
2 A progressividade não é mera técnica de arrecadação de tributo, e sim verdadeiro princípio constitucional que autoriza o legislador ordinário a aplicar o princípio da capacidade contributiva, agravando o critério quantitativo do IPTU e sancionando a propriedade que não cumpre a função social, no ordenamento urbanístico da cidade.
3 A utilização do imposto, como instrumento de se exigir o cumprimento da função social da propriedade, foi autorizada primeiramente para os imóveis não edificados (art. 182 § 4º, inciso II, da Carta Magna). Posteriormente, pela Emenda Constitucional nº 29/2000, para os edificados.
4 A nosso ver, a Emenda Constitucional nº 29/2000 é inconstitucional por violar cláusula pétrea do ordenamento jurídico (arts. 5º e 60, § 4º do Texto Supremo).
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5 Em nossa opinião, existem três espécies de IPTU progressivo, no nosso sistema: 1) a do art. 182 § 4º, inciso II, que é a progressividade no tempo; 2) a do art. 156 § 1º, inciso 2º, que é a progressivi-dade instituída em razão da localização e do uso do imóvel; e 3) a progressividade do art. 156 § 1º, inciso I, que autoriza a progressividade em razão do valor. Entendemos que todas as três espécies são progressividades instituídas para se exigir do proprietário urbano o cumprimento da função social da propriedade. Todas elas são progressividades preponderantemente extrafiscais.
6 Existe uma corrente doutrinária que opina no sentido de que a progressividade do art. 156 § 1º, inciso I, é progressividade puramente fiscal. Entende esta corrente que, nessa espécie de tributação, a exigência do IPTU progressivo dispensa a lei do "Plano Diretor" e a Lei Federal.
7 A instituição do IPTU progressivo pelo Município brasileiro deve obedecer aos parâmetros constitucionais e ao Estatuto da Cidade (Lei Federal no 10.257 de 2001). Essa lei estabelece em seus artigos 5º e 7º as etapas do procedimento que a lei municipal deve prescrever para a instituição do IPTU progressivo, em obediência ao art. 182 da Constituição Federal: "sucessivamente".
8 Não basta a norma autorizadora inserida no Texto Supremo (art. 156 § 1º), para que o Município esteja habilitado a...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Progressividade do IPTU
- Dedicatória
- Apresentação
- Introdução
- O Sistema Jurídico
- Princípios Jurídicos
- A Norma Jurídica e a sua Elaboração
- A Regra-matriz deIncidência Tributária
- A Progressividade
- A Emenda Constitucional no 29/2000
- A Lei Federal 10.257 de 2001 (O Estatuto da Cidade)
- A Lei Municipal
- Conclusões
- Referências Bibliográficas
- Resumo
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