Property tax Immunity for Airport Concessions

Analysis of Theme 1,297 (Extraordinary Appeal 1.479.602)

Abstract

This paper examines the criteria for applying reciprocal tax immunity in airports leased to private entities, considering the divergent case law that lead to its examination in Theme 1.297 (RE 1.479.602) by the Supreme Federal Court. To address the issue, it was necessary to: (i) define tax immunity (Article 150, VI, a, of the Federal Constitution); (ii) analyze the legal nature and composition of airports; (iii) extract possible criteria for the applicability of reciprocal tax immunity at airports granted to private entities. The methodology employed was descriptive and exploratory, carried out through literature review and case study. Considering the various areas within the airports (Article 39 of the CBA), it is concluded that reciprocal immunity is applied only on areas affected by public service stricto sensu, while others may be subject to the property tax.