{"id":1564,"date":"2025-11-25T14:15:00","date_gmt":"2025-11-25T17:15:00","guid":{"rendered":"https:\/\/brzadvogados.com.br\/?p=1564"},"modified":"2026-06-19T15:22:32","modified_gmt":"2026-06-19T18:22:32","slug":"iptu-inseguranca-juridica-concessionarias","status":"publish","type":"post","link":"https:\/\/brzadvogados.com.br\/en\/iptu-inseguranca-juridica-concessionarias\/","title":{"rendered":"LAND TAX (IPTU) AND THE RISK OF LEGAL UNCERTAINTY"},"content":{"rendered":"<p>Our specialists<a href=\"https:\/\/brzadvogados.com.br\/profissional\/bruno-correa-burini\/\"> Bruno Burini<\/a> and<a href=\"https:\/\/brzadvogados.com.br\/profissional\/gabriel-loureiro-alves\/\"> Gabriel Loureiro Alves<\/a>, together with Murillo de Arag\u00e3o, 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.<\/p>\n<p>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.<\/p>\n<p>As the authors highlight, \u201cthe 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.\u201d<\/p>\n<p>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.<\/p>\n<p><a href=\"https:\/\/www.migalhas.com.br\/depeso\/444938\/o-iptu-e-o-risco-de-inseguranca-juridica\" target=\"_blank\" rel=\"noopener\">The full article is available on Migalhas.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Our specialists Bruno Burini and Gabriel Loureiro Alves, together with Murillo de Arag\u00e3o, are the authors [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":1565,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigo"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IPTU e inseguran\u00e7a jur\u00eddica<\/title>\n<meta name=\"description\" content=\"Artigo discute a inseguran\u00e7a jur\u00eddica na cobran\u00e7a de IPTU sobre \u00e1reas p\u00fablicas usadas por concession\u00e1rias, em conflito com decis\u00f5es do STF.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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