As prestações cobradas pela União na exploração do uso de seus bens imóveis sob a perspectiva do direito tributário

• Ano de defesa: 2008
• Autor(a) principal: Pacheco, Alexandre Sansone
• Orientador(a): Gonçalves, José Artur Lima
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: BR
• Palavras-chave em Português: Receitas originárias; Receitas patrimoniais; Bens imóveis da União; Taxa de ocupação; Taxa de legitimação; Taxa de utilização; Cessão de uso; Concessão de uso especial para fins de moradia; Permissão de uso; Potestade tributária; Contribuicoes (Direito tributario) > Brasil; Bens imoveis > Brasil; Propriedade publica > Leis e legislacao > Brasil; Tributos > Brasil
• Palavras-chave em Inglês: Tax; Originating revenue; Income real property; Public real estate; Emphyteusis payments; Rates of occupation; Legitimacy and use; Charges requested for rent under special conditions; Public transfer of use; Permission to use; Taxing power
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO
• Link de acesso: https://tede2.pucsp.br/handle/handle/8182

The rates required by the Brazilian Federal Government when exploring the use of its real estates are ruled by federal legislation with which were established the emphyteusis payments, the rates of occupation, legitimacy and use, the public rental and charges requested for rental under special conditions, the public transfer of use and the permission to use. Because the normative structure of these public prices are very close to those taken by taxes and also considering that some of the real estate charges in question have themselves elements of the tax species it is necessary to investigate on how these tax rules differ from real estate collection. It is hereby demonstrated that it is not acceptable that the Brazilian Federal Government takes elements drawn from its acts of sovereignty, like its taxing power, to explore the public real estate of their available assets. In fact, in that economic field the State operates without any public interest, producing, with the individuals, agreements that are essentially ruled by Private Law. The absence of material and formal limits for the institution of public real estate prices also does not justify the establishment by the State of any legal standards to explore its real estates. To conclude we should always meet the cause and the function of these collections, and when these premises are not observed the various legislative abuses practiced in this area would be challenged