O RESPONSÁVEL PELO PAGAMENTO DO IPTU NOS CONTRATOS EM QUE SOCIEDADE DE ECONOMIA MISTA SEJA ARRENDATÁRIA DE BEM DA UNIÃO

The main objective for the creation of this article is to carry out a research that deals with the delimitation of reciprocal tax immunity and the identification of the tax responsible for the payment of Urban Property and Land Tax (IPTU), when in public property lease contracts, signed between federative entities and societies of mixed economy. The theme deals with collection to public coffers, a very relevant subject for taxpayers and also about interference in free market competition that can directly influence the private sphere of individuals. Tax collection is part of everyone's life, without distinction, when the taxpayers contribute directly or indirectly, with the allocation of amounts to the tax authorities on a daily basis. In this sense, the taxpayer is affected by any decision that has a positive or negative impact on public accounts. The goal of this paper is, therefore, to identify the understanding currently applied by the Supreme Court about the content, enabling a comparison of the evolutionof jurisprudence in this regard.