The unconstitutionality of the taxation of the taxable event "unbuilding property" by the rules of the articles 156, §1º, II, and 182, §4º, II, CRFB: a jurisprudential review nedeed

Abstract

The present work seeks to demonstrate the unconstitutionality of the municipal laws that provide differentiation of rates for built-upon lands to those unbuilt ones. Although there is a constitutional provision for differentiation due to the use and location of the properties, considering that the built-upon, or unbuilt, conditions are already taxed by the rule of art. 182, § 4th, II, of Brazilian Federal Constitution (CFRB), it is argued that the “use” provided for in art. 156, § 1st, II, of CRFB cannot be interpreted as “built-upon” or “unbuilt”, under penalty of bis in idem, suggesting the need to declare partial unconstitutionality without text reduction of the constitutional device, in order to exclude from the possible meanings for “use”, the expressions “built” and “unbuilt”.