Os limites para uma lei complementar em matéria tributária e a guerra fiscal do IPVA: o caso das locadoras de veículos

Abstract

The objective of this research is to identify the limits to be adopted by the complementary legislation on the Brazilian Vehicle Property Tax (IPVA). The study particularly focuses on the spatial aspect of the taxable event, aiming to resolve jurisdictional conflicts involving taxpayers with multiple establishments across different states in the Brazilian federation. Car rental companies are used as a paradigmatic case, as their interstate operations frequently result in controversies regarding the appropriate state for tax collection, highlighting the challenges of normative inconsistencies. Adopting a classificatory-conceptual approach to analysing constitutional norms that assign and delimit the power to tax, the research hypothesizes is that such limits can be derived from constitutional provisions concerning the tax authority to impose the IPVA (Article 155, III, of the Brazilian Federal Constitution – CRFB/88), and the rule allocating fifty percent of the state tax revenue to municipalities (Article 158, III, of the CRFB/88). This hypothesis is tested by demonstrating that these limits rely on fixed concepts that determine the taxable materiality, such as "ownership," "motor vehicle," "licensing," "registration," and "tax domicile," which cannot be modified by the supplementary legislator in exercising its function of establishing general norms.