THE CONCEPT OF VEHICLE PROPERTY TAX IN THE NATIONAL TAX SYSTEM: LEGAL AND JURISPRUDENTIAL LIMITS

Abstract

Introduction: The Vehicle Property Tax (IPVA) is a relevant revenue-raising instrument for the States and the Federal District, integrating the National Tax System. Its creation, replacing the former Single Road Tax (TRU), represented a milestone in fiscal decentralization, but also originated legislative and interpretative divergences due to the absence of a national complementary law that standardizes its general rules. Objective: This study aims to analyze the legal concept of IPVA, its legal and jurisprudential limits. Materials and Methods: The research was developed using a qualitative approach, based on bibliographic review and doctrinal and jurisprudential analysis. The 1988 Federal Constitution, the National Tax Code, state laws, and decisions of the superior courts, notably the Supreme Federal Court and the Superior Court of Justice, were examined. Results: It was found that the legislative autonomy of the States resulted in normative disparities, conflicts of competence, and legal uncertainty, especially regarding the taxable event and the place of collection of the tax. Conclusion: It was found that the IPVA (Vehicle Property Tax), although playing a relevant role in state revenue, lacks normative uniformity and legal certainty due to the absence of a national complementary law defining general parameters. The different interpretations adopted by the federative entities regarding the taxable event, the place of collection, and the tax jurisdiction itself have produced distortions in the application of the tax and conflicts of competence. The lack of conceptual delimitation has also led to the mistaken association of the IPVA with taxes levied on the circulation or use of the vehicle, when its nature is that of a property tax. Given this scenario, national regulation is necessary to provide legal stability, interpretative coherence, and effectiveness to tax collection.