MP-SC alleges unconstitutionality in fees charged at Indaial’s IPTU; understand

Indaial City Hall/Disclosure

The fee is charged simultaneously with the IPTU, which already covers conservation services by the public authorities

The Public Ministry of Santa Catarina (MP-SC) is questioning the fees for urbanization, conservation of roads and public places charged with the Urban Property and Territorial Tax (IPTU) of Indaial. The action alleges unconstitutionality in the collection of fees.

An action of unconstitutionality (ADI) was filed after the 2nd District Attorney’s Office and the Operational Support Center for the Control of Constitutionality (CECCON) analyzed articles 379 and 386 of Complementary Law no. 79, of the Municipal Tax Code, which established the tax.

Understand the case

According to the action, charging the fee violates article 125 of the State Constitution, in line with the Federal Constitution. The action points out that the Federal Supreme Court (STF) has already consolidated the understanding that “the fee charged for conservation and cleaning services of public places and public assets violates article 145 of the Federal Constitution”.

The MPSC demonstrates that the specific tax charged with IPTU makes the taxpayer pay for services such as the repair and conservation of public sidewalks, an attribution of public authorities in favor of the entire community.

According to the articles of the complementary law analyzed, the conservation, afforestation and inspection services of public roads do not meet the requirements of specificity and divisibility, since it is not only the owners of properties in urban areas who benefit from the service, but the entire collective.

Therefore, the MPSC requests the Court of Justice to declare the unconstitutionality of articles 379 and 386 of Complementary Law no. 79 (Municipal Tax Code), of December 18, 2007, of the Municipality of Indaial. The ADI was filed on March 22, 2024.

About the article

Article 125 of the Constitution of the State of Santa Catarina guarantees municipalities the competence to impose taxes only due to the exercise of police power or the use of specific or divisible public services, provided to the taxpayer or made available to them.

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