Análise da constitucionalidade da progressividade do IPTU

Abstract

This article intends analyze if the incidence of the principle of the capacity contributory to the tax about the building and urban territorial property and their criterion application. The progressivity find constitutional support. Due to the fact that Paragraph 1 of Article 145 of the Constitution of the Federative Republic of Brazil of 1988 provides that taxes shall be personal in nature whenever possible and shall be measured in accordance with the taxpayer's ability to contribute, raising doubts as to the application of said tax. Principle and its criterion of application to taxes of a real character, such as the IPTU. At the end, after a long analysis and exposition of concepts inherent to the understanding of the subject, it’s concluded by the constitutionality of the incidence of the principle of contributory capacity to the IPTU, as deployed by the institute of fiscal progressivity, implemented by Constitutional Amendment nº. 29/00, of September 13.09.2000, as well as the institute of extra-fiscal progressivity, in view of the fact that there is no violation of the stony clause of the Federal Constitution nor an offense to the principle of isonomy. For the purpose of making this article, a bibliographic and documentary research was used, through a qualitative analysis, aiming to reach its descriptive and exploratory purposes, based on the methods of observation, analysis and interpretation of the data. Considering that an attempt was made to analyze whether the incidence of the constitutional principle of the contributory capacity and its criterion of application (progressivity) would have constitutional support, an analysis was made based on the Federal Constitution for the promotion of a fundamental social right, which is the Contribution for housing purposes. Thus, the neoconstitutionalism was adopted as theorical mark, marked by the positivation of legal principles, by the prediction of a broad role of fundamental rights and the development of new methods and by the principles of constitutional hermeneutics.