Understanding the Tax War in the Context of Motor Vehicle Property Tax

Authors

DOI:

https://doi.org/10.21527/2176-6622.2022.57.12171

Keywords:

Motor Vehicle Property Tax, Federative Principle, Spatial Criterion, Complementary Law, Tax War

Abstract

The spatial criterion of incidence of the Motor Vehicle Property Tax (IPVA), associated with the taxpayer discretion to be able to indicate a home of his preference, in addition to the different rates stipulated by the respective federated entity, provides and encourages the appearance of the so-called tax war. The objective is to carry out an analysis of the legalities of the IPVA, bringing to light the problem of the lack of a Complementary Law, which creates general rules on the aforementioned tax, as well as the absence of a Federal Senate Resolution, which provides for a mandatory minimum rate. to all member states. The methodological approach used will be qualitative, focused on documentary analysis of laws and jurisprudence. The regulatory gap fosters fiscal war, which in turn compromises the integrity of the federal pact, creates legal uncertainty and harms both member states and good faith taxpayers.

Author Biographies

Ludmila Lopes Lima

Mestra em Gestão Integrada do Território da UNIVALE – Governador Valadares/MG; especialista em Direito Processual Civil pelo DAMÁSIO; Bacharela em Direito pela Fundação Educacional do Nordeste Mineiro FENORD; Advogada, perita avaliadora de imóveis

Alexandre Pimenta Batista Pereira, UNIVALE/TRT3

Juiz do Trabalho Substituto do Tribunal Regional do Trabalho da 3ª Região.Doutor e Mestre em Direito pela Universidade Federal de Minas Gerais(UFMG). Professor do curso de Direito e de Mestrado em Gestão Integrada doTerritório na Universidade Vale do Rio Doce (UNIVALE). Bolsista do ServiçoAlemão de Intercâmbio Acadêmico (DAAD) e Pesquisador-Visitante na Univer-sidade de Gießen/Alemanha (2006-2008). Pesquisador-Visitante no Max-Planck-Institut für ausländisches und internationales Privatrecht em Hamburgo/Alemanha (2010-2011). Ex-Professor da Universidade Federal de Viçosa.

Geraldo Barbosa do Nascimento

Mestre em Gestão Integrada do Território da UNIVALE – Governador Valadares/MG, pós graduado em Direito Processual Penal e em Direito Público, graduado em Direito e Letras pela FENORD. Professor do IESI/FENORD e Advogado.

Downloads

Published

2022-08-11

How to Cite

Lima, L. L., Pereira, A. P. B., & Nascimento, G. B. do. (2022). Understanding the Tax War in the Context of Motor Vehicle Property Tax. Revista Direito Em Debate, 31(57), e12171. https://doi.org/10.21527/2176-6622.2022.57.12171

Issue

Vol. 31 No. 57 (2022): Revista Direito em Debate

Section

ARTICLES

License

By publishing in the Revista Direito em Debate, authors agree to the following terms:

Articles are licensed under the Creative Commons Atribuição 4.0 Internacional (CC BY 4.0), which allows:

Share — copy and redistribute the material in any medium or format;
Adapt — remix, transform, and build upon the material for any purpose, including commercial use.

These permissions are irrevocable, provided the following terms are respected:

Attribution — authors must be properly credited, with a link to the license and indication of any modifications made;

No additional restrictions — no legal or technological measures may be applied that restrict the use permitted by the license.

Notices:

The license does not apply to elements in the public domain or covered by legal exceptions.
The license does not grant all rights required for specific uses (e.g., image rights, privacy, or moral rights).
The journal is not responsible for opinions expressed in the articles, which remain the sole responsibility of the authors. The Editor, with the support of the Editorial Committee, reserves the right to suggest or request modifications when necessary.
Only original scientific articles presenting research results of interest, not previously published or simultaneously submitted to another journal with the same purpose, will be accepted.

References to trademarks or specific products are intended solely for identification purposes and do not imply any promotional endorsement by the authors or the journal.

License Agreement (for articles published as of 2026): Authors retain copyright over their articles and grant the Revista Direito em Debate the right of first publication.