Contribuição de melhoria : uma hipótese de bitributação quando da incidência do IPTU ou do ITBI?

Abstract

In the Brazilian legal system, the special assessment is a tax underexplored by the Brazilian federative entities. The alleged reasons for its disuse are varied, ranging from the supposed difficulty in defining its amount to the supposed difficulty of implementing the legal rite to legitimize its incidence. For this reason, aspects of the incidence of the special assessment, especially in relation to other taxes, are underexplored in the Brazilian context. Therefore, the present work will define whether the levy of special assessment before or after the incidence of the Urban Property tax and the Property Transfer tax constitutes double taxation or "bis in idem" taxation, through the description of essential theoretical concepts of Brazilian tax law that allow the understanding of the hypothesis brought, descriptive analysis of the Brazilian doctrine and major court precedents rulings applicable to the taxes analyzed, conceptualization and applicability of the institutes of double taxation, and through the development of a reasoning based on the knowledge explored, seeking to conclude if the hypothesis is true. The methodology adopted consisted of bibliographic research of doctrine and documentary research of court precedents, using a legal-theoretical approach to carry out a didactic-exploratory analysis of the subjects. Conclusions will be drawn on the basis of the hermeneutic-deductive method and the hypothetical-deductive method. Finally, the conclusion is that, despite increasing the tax basis of real estate taxes, the levy of the special assessment does not represent a hypothesis of double taxation in relation to the Urban Property tax and the Property Transfer tax, due to the formal absence of similarity of the taxable events.