TIMESHARE SYSTEM: TAX RESPONSIBILITY AND SOLIDARITY IN URBAN PROPERTY TAX AND RURAL PROPERTY TAX

Abstract

This article analyzes the taxation of properties in the time-sharing system, concerning to the Brazilian legal system, with regard to the incidence of the urban property tax and the rural property tax. Initially, it starts with the historical and conceptual presentation about the time-sharing institute. Then, we proceed with the presentation of general aspects of the two taxes, and then proceed with the study of tax liability with regard to time-sharing, addressing the issue of solidarity, the central object of the work. The issue will also be addressed from the perspective of the principles of legality, equality, contributory capacity and the fundamental right to property. Finally, we proceed to the brief presentation of the issues related to the execution, in relation to the attachment of the immovable property subject to the condominium in timesharing.