A responsabilidade pelo pagamento do imposto predial e territorial urbano em imóveis adquiridos pela usucapião.

Abstract

The present work of monograph has as its theme the responsibility for the payment of property and urban land tax on properties acquired by adverse possession. For that, the deductive method was used with bibliographical research involving civil law and tax law, in addition to the in-depth search in jurisprudence. The main objective was to find out from whom the Municipal Public Treasury may or may not charge the IPTU in arrears, during the acquisition of real estate by usucaption, since future years after the declaratory judgment of usucaption began to flow against the usucaption, for being the real owner. In order to outline the research, studies were carried out on adverse possession and some of its modalities that are listed in the Civil Code and, also, the search in some pertinent legislation to address the subjects of the present research, as well as the regulation of the procedural process of a tax execution and everything that involves the action, aiming to respond to the problem of work. Finally, from the perspective of the responsibility of this tax, it was up to the court to affirm and determine the true debtor after the original acquisition or not of the property, not forgetting that the possessor can also be subject to IPTU.