Tributação extrafiscal : uma análise da constitucionalidade do IPTU verde como propulsor do desenvolvimento sustentável municipal.

Abstract

Achieving a better development of cities with a view to sustainability must be based on the pillars of the environment, the social and economic environment. Many Brazilian cities have already adhered to the green property tax (IPTU), seeking a better future by encouraging investments through environmental extrafiscality. It is noticed that this type of incentive has been gaining prominence in the municipalities, especially with bills that start in the City Council itself. However, the local executive branch often disagrees with the legislature's initiative of the tax laws and prosecutes the direct action of unconstitutionality in the local court, and the understanding of the competitor initiative is already pacified, including by decision of the Federal Court of Justice. However, the understanding of the courts is not yet pacified as to (un)constitutionality, since the Rio Grande do Sul Court of Justice has considered the Green Property Tax to be unconstitutional, mainly due to the lack of study of the benefit’s impact on the budget and the Court of Justice. São Paulo courts have considered the constitutional benefit and thus many municipalities of São Paulo already have the Green Property Tax Law in force. Thus, through the analysis of laws and jurisprudence, this paper analyzes the constitutionality and controversies of the Green Property Tax law in Brazilian municipalities, as well as the environmental benefits that it can bring.