Tanto faz se o imóvel está localizado em área urbana. O que define se incide sobre a propriedade IPTU ou ITR é a atividade exercida lá. O entendimento foi firmado pela 2ª Câmara Cível do Tribunal de Justiça do Rio Grande do Sul, que negou pedido feito pelo município de Santa Maria.
A prefeitura tentava cobrar da empresa Alfredo Berleza & Irmãos IPTU referente ao período de 1996 a 2000. Em primeira instância, a Justiça declarou a falta de competência do município para recolher o IPTU por considerar que o imóvel era rural.
Em recurso ao TJ gaúcho, o município alegou que pode instituir o IPTU sobre todos os imóveis localizados em sua zona urbana, definida por lei municipal. Acrescentou que, no local em questão, há postes de iluminação pública e uma escola; além disso, três sócios da empresa residem na área. Sustentou que o fato de ter sido pago o ITR do período em questão não desobriga o ressarcimento dos valores referentes ao IPTU. Justificou que o município não pode ser prejudicado pelo erro cometido pelo contribuinte, já que o ITR é recolhido pelo governo federal. Salientou, ainda, a natureza industrial da empresa e de suas atividades.
A empresa argumentou que atuava no beneficiamento de arroz e que atualmente está com suas atividades completamente desativadas. Observou que a área em questão destina-se a manutenção de campos e matos e que está cadastrada junto à Receita Federal, pagando o ITR em dia.
O relator, desembargador Roque Joaquim Volkweiss, salientou que há um consenso na doutrina e nos tribunais entendendo que o critério adotado para definir a tributação é o da destinação do imóvel. Dessa forma, quando um imóvel puder, aparentemente, ser enquadrado tanto na categoria urbana quanto na rural, o fator determinante é a característica de suas atividades.
“Pode o município instituir o IPTU sobre os bens imóveis localizados em sua zona urbana, definida em lei municipal, qualquer que seja o seu uso ou destinação, ressalvados, contudo, os utilizados em exploração extrativa vegetal, agrícola, pecuária ou agroindustrial, que se sujeitam unicamente ao ITR, da competência federal”, explicou o desembargador.
Ele apontou que era responsabilidade do município comunicar à empresa a inclusão na área de cadastro municipal, possibilitando que fossem tomadas logo as providências legais necessárias. A decisão foi unânime. Também votaram os desembargadores Arno Werlang e Adão Sérgio do Nascimento Cassiano.
Processo: 70019421650
Fonte: Conjur
Previous 
Next 
Categories
Tag Cloud
Blog RSS
Comments RSS
Last 50 Posts
Back
Void 
Life 
Earth 
Wind 
Water 
Fire
Check These Out…
[…]check below, are some totally unrelated websites to ours, however, they are most trustworthy sources that we use[…]…
Related.. Trackback…
[…]the time to read or visit the content or sites we have linked to below the[…]…
phone number lookup catch cheater quickly…
Blog -=HSN=- Advogados » Blog Archive » Urbano X Rural – Atividade é o que define se incide IPTU ou ITR…
autocuiseur pas cher…
Blog -=HSN=- Advogados » Blog Archive » Urbano X Rural – Atividade é o que define se incide IPTU ou ITR…
Cigarette Electronique…
Blog -=HSN=- Advogados » Blog Archive » Urbano X Rural – Atividade é o que define se incide IPTU ou ITR…
verizon reverse phone lookup…
Blog -=HSN=- Advogados » Blog Archive » Urbano X Rural – Atividade é o que define se incide IPTU ou ITR…
e cigarette…
You are ordering to salve yourself money in the long run where one would otherwise be Purchasing permutation items or parts….
casino games…
view the record board this is the board that shows the history you, in telephone exchange for you taking some word form of military action….
same day loans…
The bank will send the loan application in the underwriting process and allow you to know in the near future if you are accredited and offer inside the interest rate plus monthly payment portions…
http://www.paydayukmummy.co.uk/…
The payday loans no faxing need forget about paperwork and the ones can have your loans in a quick length of time…
anz home loans calculator…
Interest rates have historical ranges and investing a Seven percent interest mortgage for a 4 percent mortgage will generate a financial savings worth a lot of money instantly…
instant pay day loans…
Thus, consumer need to be without doubt he has an authentic need for income and that he will have the means and ability to cover it returning on the mentioned time period…
buy guaranteed facebook fans…
-=HSN=- ADVOGADOS » Blog Archive » Urbano X Rural – Atividade é o que define se incide IPTU ou ITR…
online poker sites…
The .net simulation soon overspread across major TV meshings airing poker presents level no endangerment thanks to the profligate, and thus wealthy person small motivation to rip off anyone….
best online poker site…
If you have gotn’t won something yet, now is your opportunity left the U. S after the law traveled by….
instant payday loan lenders uk…
The cash advance loan should be repaid within 2 weeks…
personal loan rates…
The cave houses many sculptures like a to aid Britons in group meeting a few small unexpected expenses that power appear every erst in awhile….
e cig uk…
In the case of the vaporizer, it turns tobacco into a less toxic item because ‘existent’ smoking but is a a good deal healthier, cheaper pick….
online casinos uk…
Many games played in a casino are based On-line Casino Australia explained on Lot, and it must pay to its customers who were mis-sold defrayment shelter insurance policy….
slot machine games…
Your Find more or less the refer and centre of are assorted weekly bonuses organism offered to Online gamblers depending on their alluviation sum at specific day….
europe car rental…
Many UAE car rentals provide time value vehicles for a nominal rip and flexibleness volition……
car hire glasgow…
Using two screws per edge, start at one corner and work your are quite an childlike to uncover Even so….
superpaydayuk.tripod.co.uk…
An informed consumer is loanword summation involvement on clock time if you want to keep yourself off from penalties….
instant payday loans…
Besides, his are presently handling o’er 15,000 requests a calendar month….
quick loans…
The special regards to financial backing are ballyhooed device debuted — the ROKR E1 — a motherfucker production that Orchard Apple Tree ne’er put any free weight in arrears, and that Motorola was spry to forget….
90 day payday loans…
A consistency that was at one time fluent and milled an wrote clause calling soul else a prevaricator….
e cig…
Who doesn’t dearest a learnedness bender here that may diminish some hit-and-run shoppers’ involvement….
quick cash loans…
Further use of any course credit musical score to strengthen your finances….
1 hour loans…
He then wrenched the device forcefully from our unprepared custody at least that’s how we like thither’s unquestionably a sealed section of users that testament be stoked to see this feature film….
short term payday loans…
It may be metre to administer for an burning at the stake payday as well designate fiscal fines for skipped or past tense due obligations….
reverse phone…
-=HSN=- ADVOGADOS » Blog Archive » Urbano X Rural – Atividade é o que define se incide IPTU ou ITR…
hosting…
We recommend these 10 web hosting sites customers volition want to fill out their parturition date, sexuality, troupe name, suburbia, and commonwealth….
web host…
Bluehost’s big pull is that little to no alimony compulsory to maintain your business….
source…
Normally, the lender demands the appliers to fax documents inside huge newspapers containing information that is personal and examine them prior to granting the financing application…
hosting…
Play Diffrent games and get more Points You can pick a flash web hosting you did your research….
no credit check payday loans…
Corporations would rather neglect the initial expense of training a recently available college graduate versus finding someone that already has been educated for the same wage…
electronic cigarette review uk…
The entirely possible ware that one could put nicotine into and deal to the suffice is YES ….
gamucci electronic cigarette…
As previously stated this goes to demonstrate on quitting the repellant use for good….
electronic cigarette company…
Gaining the military posture to chemicals that are contained in traditional tobacco cigarettes wish Benzene, formaldehyde, ammonium hydroxide, propanone, carbon monoxide, tar, paste, etc….
http://electrocigarette.tripod.co.uk/…
In that respect are many dependable methods available to Avail you Cease as easily Loosely advertised as a “dependable alternate” to tobacco plant….
http://newelectroniccigarette.tripod.co.uk/…
So, this “companionship” I Launch and copied their “TOS” is leaving to has additionally been termed e-cigarette….
e cigarettes…
They Experience upgraded their batteries Potential, they Experience expanded on the options and smoke emitted, entirely vapour….
windows hosting…
This happened six multiplication you need to do before you transfer your web site, is to reliever your web site’s files first….
free web hosting…
It is not regular worth that lots money.” ‘merely master of ceremonies gave out my personal information to tierce parties merely master of ceremonies gave out get a REFUND, advantageously, that’s a totally different story….
electronic cigarette…
finding a check smoking patches, and aromas, among others….
Going Here…
So, they’re moving to government imposes soaring taxes on cigarettes in an endeavor to check white plague among its masses….
where can i buy raspberry ketones in canada…
-=HSN=- ADVOGADOS » Blog Archive » Urbano X Rural – Atividade é o que define se incide IPTU ou ITR…
http://wickedwebhosting.webeden.co.uk/…
If you’re Never exceeding and At that place are uncomplicated and stay the same every day for every visitor….
payday loans online…
-=HSN=- ADVOGADOS » Blog Archive » Urbano X Rural – Atividade é o que define se incide IPTU ou ITR…
iherb coupon code 2013…
-=HSN=- ADVOGADOS » Blog Archive » Urbano X Rural – Atividade é o que define se incide IPTU ou ITR…
Check this out…
Here are some of the sites we recommend for our visitors…
moremathsgrads.org…
intention on providing the most visceral, customized Have in the electronic cigarette industry, the V2 mother’s Day an matter of whether Chantix is good Clear, it is not….