News

Our specialists Bruno Burini and Gabriel Loureiro Alves, together with Murillo de Aragão, are the authors of an article published on Migalhas addressing one of the most sensitive current tax debates: the legal uncertainty surrounding the collection of IPTU (Urban Property Tax) on public areas used by concessionaires and lessees in the provision of public services.

The article analyzes how lower and higher court decisions have disregarded the constitutional principle of reciprocal tax immunity and recent rulings by the Federal Supreme Court (STF), particularly regarding the application of Theme 1297 to concrete cases. This has resulted in billions in tax collections, unnecessary litigation, and direct impacts on essential sectors such as ports and infrastructure.

As the authors highlight, “the lack of uniformity in the enforcement of decisions and the resistance of municipalities to recognize the nationwide suspension of proceedings ordered by the STF increase legal risk and affect essential services to the Brazilian economy.”

The analysis reinforces the importance of legal certainty, consistent judicial interpretation, and respect for Supreme Court rulings to balance tax collection, public service delivery, and regulatory stability.

The full article is available on Migalhas.