Tributologia # 311- Reforma Tributária e IPTU: o TJSP freia a atualização da base de cálculo

In this week's Tributologia, we will analyze an important decision by the TJSP (Court of Justice of São Paulo) involving the IPTU (Property Tax) of Bragança Paulista. The Special Body declared unconstitutional the municipal decree that updated the General Valuation Schedule of the IPTU based on the Tax Reform and Municipal Complementary Law No. 992/2024. The discussion is sensitive because EC 132/2023 included in art. 156, §1º, III, of the Constitution the possibility of the IPTU calculation base being updated by the Executive Branch, provided that criteria defined in municipal law are observed. The central point is to know how far this constitutional authorization goes: can the decree only apply technical criteria previously defined by law or can it, in practice, promote a significant increase in the tax calculation base? The case shows that the Tax Reform did not only bring IBS and CBS. It also opened new fronts of litigation in property taxes, especially in the IPTU (Property Tax), reigniting the debate about legality, ability to pay, legal certainty, and the limits of the regulatory power of municipalities.