Da imunidade tributária dos bens desapropriados
Autor | Pedro Val |
Páginas | 113-117 |
Page 113
Tendo-se como demonstrado que todo bem desapropriado é bem público - pertence ao patrimônio público - gozará esse bem da imunidade tributária estabelecida pela Constituição Federal: "Art. 150. Sem prejuízo de outras garantias asseguradas ao contribuinte, é vedado à União, aos Estados, ao Distrito Federal e aos Municípios: ... VI - instituir imposto sobre: a) patrimônio, renda ou serviços, uns dos outros;..." (destacamos).
Na desapropriação judicialmente concretizada, não há transmissão da propriedade, nem imposto relativo a ela. Fato do Príncipe resolveu o domínio. E o valor pago ao desapropriado é a indenização
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para recompor um patrimônio lesado e não o preço de um negócio jurídico entabulado. Ainda neste diapasão, verifica-se que, sobre o montante da indenização, subrogam-se todos os ônus que pesarem sobre o imóvel, como, v.g., as hipotecas e penhoras, mesmo garantidoras de execução fiscal anterior à desapropriação.
Como anteriormente referido, as prefeituras municipais lançam o Imposto sobre a Propriedade Territorial Urbana - IPTU sobre os imóveis cuja desapropriação é promovida pela S/A Mista, indevidamente considerando-a como contribuinte por ser a proprietária, até porque a matrícula imobiliária erroneamente declara que a sociedade é titular do domínio.
Mas o que importa quanto às querelas relativas ao IPTU exigido sistematicamente pelas prefeituras, com respeito aos imóveis desapropriados através de S/A Mista, é o decreto expropriatório, sendo mesmo irrelevante para a questão, o registro imobiliário, salvo quanto à identificação do imóvel, como mencionado nos Capítulos VI e IX. Também desprezíveis os débitos antecedentes ou tributação posterior a esse decreto.
A propósito, comentou DIOGENES GASPARINI: "Os bens públicos são prestigiados pelas cláusulas de inalienabilidade, imprescritibilidade e impenhorabili-dade e pela não-oneração que lhes conforma, em termos
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substanciais, o regime jurídico. ... A impenhorabilidade resguarda os bens públicos, não permitindo que sobre eles recaia penhora. A esse respeito, prescreve o Código de Processo Civil, que os bens inalienáveis são absolutamente impenhoráveis (art. 649 - I). Por essa razão é que se tem um processo de execução contra a Administração Pública (pessoa jurídica de Direito Público), diferente do processo de execução contra as pessoas de Direito Privado. Substancialmente, essa diferença reside na inexistência da penhora. O processo, no caso, observará...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Manual da Sociedade de Economia Mista
- Dedicatroria
- Prolegômenos
- Da natureza jurídica da sociedade de economia mista
- Das obrigações da sociedade de economia mista
- Dos administradores e empregados da sociedade de economia mista; da sujeição ao mandado de segurança; dos autônomos
- Da responsabilidade civil da sociedade de economia mista
- Do patrimônio da sociedade de economia mista
- Das desapropriações executadas pela sociedade de economia mista; das ações indenizatórias por encravamento e desvalorização
- Do fôro privilegiado da sociedade de economia mista no estado de são paulo
- Do litisconsórcio necessário com a fazenda do estado
- Do registro imobiliário das desapropriações
- Da imunidade tributária dos bens desapropriados
- Bibliografia
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