A atividade confiscatória do imposto territorial rural (ITR) : uma afronta ao direito fundamental do não confisco

The Tax on Rural Property (ITR), constitutionally provided and regulated by Law 9.393/96, has rates ranging from 0.03 to 20%, applied to the value of rural land. What we intend to unveil in the present study is that the rate of 20% tax ceases to have effect and becomes confiscation activity prohibit...

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Bibliographic Details
Main Author: Rosa, Marcus Vinícius Sousa
Other Authors: Rocha, Altamirando Pereira da
Format: Others
Language:Portuguese
Published: Universidade Federal de Uberlândia 2016
Subjects:
Online Access:https://repositorio.ufu.br/handle/123456789/13198