IMUNIDADE DO ITR (CF/1988, ART.153, § 4o) E IMUNIDADE DO OURO FINANCEIRO (CF/1988, ART. 153, § 5o)
Keywords:
Imunidade, Imposto territorial rural, Pequenas glebas rurais, Ouro ativo financeiro, IOFAbstract
O presente artigo visa apresentar a imunidade do imposto territorial rural (ITR), previsto no art. 153, § 4o, II, da CF, e a imunidade do ouro ativo financeiro, disposto no art. 153, § 5o, da CF. Busca-se analisar os principais requisitos e hipóteses de cabimento dessas duas imunidades específicas e as discussões doutrinárias e jurisprudências sobre o tema.
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