Tributário
Autor | Maria Isabel de Azevedo Souza |
Páginas | 76-77 |
Page 76
Tributário - Contribuição de melhoria - Desnecessidade de lei especíica referente a cada obra, desde que constem do código tributário municipal os requisitos - Edital que não preenche os requisitos necessários à instituição do tributo - Consideração apenas do custo da obra sem levar em conta a valorização dos imóveis - Tributo indevido - Sentença que afasta a cobrança mas mantém a do IPTU também exigido no feito - Sucumbência recíproca - Adequação da distribuição dos honorários advocatícios entre as partes. É desnecessária a edição de lei especíica para instituição de contribuição de melhoria a cada obra realizada, bastando a existência de regras a respeito em lei municipal, especialmente o Código Tributário Municipal, com a indicação dos requisitos necessários para a cobrança do mencionado tributo. A contribuição de melhoria para fazer face ao custo de obra pública só pode ser instituída se houver valorização do imóvel a que serve, devendo ser instituída por edital previamente publicado, que contenha os requisitos do art. 82, do Código Tributário Nacional, incluindo o cálculo de tal valorização, o custo total da obra e o rateio da parcela devida pelo contribuinte beneiciado, que deverá ser notiicado do lançamento conforme o disposto no § 2º. O edital que não contém indicações acerca da valorização imobiliária obtida com a obra não é hábil a instrumentalizar o lançamento da contribuição de melhoria, de modo que a cobrança feita pelo ente público é inexigível. Havendo sucumbência recíproca, cabe a distribuição, entre as partes, dos honorários, na proporção do valor de que cada uma decaiu.
(TJ/SC - Ap. Cível n. 2012.064298-4 - Itapiranga - 4a. Câm. de Dir. Públ. - Ac. unânime - Rel.: Des. Jaime Ramos - Fonte: DJ, 18.12.2012).
Tributário. Agravo regimental. Recurso especial. Abono de permanência.
Imposto de renda...
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