Procurador Federal AGU Practice Questions - Concurso Público Para Procurador Federal (AGU PGF) Exam

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A municipality attempts to levy Municipal Property Tax (IPTU) on real estate owned by the National Institute of Social Security (INSS) and the National Institute for Colonization and Agrarian Reform (INCRA). Under Article 150, VI, 'a' and § 2º of the Federal Constitution, how does reciprocal tax immunity apply to federal autarchies?

Tax immunity is restricted strictly to the Direct Administration of the Union, making autarchies fully liable for municipal property taxes. Reciprocal tax immunity extends to autarchies and public foundations created and maintained by the Public Power, provided the assets, income, and services are linked to their essential purposes or resulting therefrom. Autarchies enjoy unconditional absolute tax immunity covering all commercial transactions, real estate holdings, and private competitive ventures without limitation. Municipalities may tax autarchy assets whenever municipal infrastructure works enhance the market value of the federal land.

Correct Answer:

Reciprocal tax immunity extends to autarchies and public foundations created and maintained by the Public Power, provided the assets, income, and services are linked to their essential purposes or resulting therefrom.

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