The Superior Court of Justice (STJ) made available at the beginning of this June judgment (decision that functions as a paradigm for similar cases) which provides for the
tax payment tax on rural territorial property (ITR) , and non-urban property tax (IPTU) , by real estate located in urban area proving extractive, plant, agricultural, livestock or agroindustrial exploitation. "The understanding of STJ is in the sense that the criterion 'destination of the property' is complementary in the determination of which of the two taxes concerns the property of good. As a property situated outside the urban area, only the geographical criterion, stipulated by the National Tax Code should prevail; In other words, ITR and, in the same way, IPTU for those situated in the city zone of the municipality. However, if determined property used for agrarian purposes is situated in a urban area, only with the destination provided for in Article 15 of Decree-Law No. 57, the discretion should prevail, to the detriment of the geographical criterion " , Clarifies Christian Lisboa Rodrigues , Lawyer Carpena Associate Advocates.
