{"id":11685,"date":"2022-08-22T13:37:43","date_gmt":"2022-08-22T16:37:43","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=11685"},"modified":"2022-08-22T13:37:43","modified_gmt":"2022-08-22T16:37:43","slug":"imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios\/","title":{"rendered":"IMPOSTO TERRITORIAL RURAL [ITR] E TRANSFER\u00caNCIA DA CAPACIDADE TRIBUT\u00c1RIA ATIVA PARA OS MUNIC\u00cdPIOS"},"content":{"rendered":"<div style=\"width: 1140px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-11685-1\" width=\"1140\" height=\"522\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/08\/ITR-TRANSFER\u00caNCIA-DA-CAPACIDADE-TRIBUT\u00c1RIA-ATIVA-COMP.mp4?_=1\" \/><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/08\/ITR-TRANSFER\u00caNCIA-DA-CAPACIDADE-TRIBUT\u00c1RIA-ATIVA-COMP.mp4\">https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/08\/ITR-TRANSFER\u00caNCIA-DA-CAPACIDADE-TRIBUT\u00c1RIA-ATIVA-COMP.mp4<\/a><\/video><\/div>\n<p>O ITR \u00e9 um imposto de compet\u00eancia da Uni\u00e3o, que incide sobre a propriedade rural, cujo produto da arrecada\u00e7\u00e3o \u00e9 dividido com os munic\u00edpios, \u00e0 raz\u00e3o de 50%.<\/p>\n<p>\u00c9 poss\u00edvel mediante conv\u00eanio (Lei n. 11.250, de 27.12.2005), atribuir ao munic\u00edpio a capacidade tribut\u00e1ria ativa consistente no exerc\u00edcio dos poderes de fiscalizar e arrecadar, sem preju\u00edzo do direito supletivo da Uni\u00e3o nesse \u00e2mbito.<\/p>\n<p>A atribui\u00e7\u00e3o dessas fun\u00e7\u00f5es n\u00e3o significa delega\u00e7\u00e3o de compet\u00eancia tribut\u00e1ria em sentido\u00a0 estrito (poder de legislar sobre o tributo).<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>O ITR \u00e9 um imposto de compet\u00eancia da Uni\u00e3o, que incide sobre a propriedade rural, cujo produto da arrecada\u00e7\u00e3o \u00e9 dividido com os munic\u00edpios, \u00e0 raz\u00e3o de 50%. \u00c9 poss\u00edvel mediante conv\u00eanio (Lei n. 11.250, de 27.12.2005), atribuir ao munic\u00edpio a capacidade tribut\u00e1ria ativa consistente no exerc\u00edcio dos poderes de fiscalizar e arrecadar, sem preju\u00edzo [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[274,290],"tags":[],"class_list":["post-11685","post","type-post","status-publish","format-standard","hentry","category-itr","category-videos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPOSTO TERRITORIAL RURAL [ITR] E TRANSFER\u00caNCIA DA CAPACIDADE TRIBUT\u00c1RIA ATIVA PARA OS MUNIC\u00cdPIOS &#8211; Mainenti Tributos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.rauschmainenti.adv.br\/esc\/imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPOSTO TERRITORIAL RURAL [ITR] E TRANSFER\u00caNCIA DA CAPACIDADE TRIBUT\u00c1RIA ATIVA PARA OS MUNIC\u00cdPIOS &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"O ITR \u00e9 um imposto de compet\u00eancia da Uni\u00e3o, que incide sobre a propriedade rural, cujo produto da arrecada\u00e7\u00e3o \u00e9 dividido com os munic\u00edpios, \u00e0 raz\u00e3o de 50%. \u00c9 poss\u00edvel mediante conv\u00eanio (Lei n. 11.250, de 27.12.2005), atribuir ao munic\u00edpio a capacidade tribut\u00e1ria ativa consistente no exerc\u00edcio dos poderes de fiscalizar e arrecadar, sem preju\u00edzo [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.rauschmainenti.adv.br\/esc\/imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios\/\" \/>\n<meta property=\"og:site_name\" content=\"Mainenti Tributos\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-22T16:37:43+00:00\" \/>\n<meta name=\"author\" content=\"Amaury Mainenti\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amaury Mainenti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios\\\/#article\",\"isPartOf\":{\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios\\\/\"},\"author\":{\"name\":\"Amaury Mainenti\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/#\\\/schema\\\/person\\\/c84b547d2858605a698343334a30fe74\"},\"headline\":\"IMPOSTO TERRITORIAL RURAL [ITR] E TRANSFER\u00caNCIA DA CAPACIDADE TRIBUT\u00c1RIA ATIVA PARA OS MUNIC\u00cdPIOS\",\"datePublished\":\"2022-08-22T16:37:43+00:00\",\"mainEntityOfPage\":{\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios\\\/\"},\"wordCount\":126,\"commentCount\":0,\"articleSection\":[\"ITR\",\"V\u00eddeos\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios\\\/\",\"url\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-territorial-rural-itr-e-transferencia-da-capacidade-tributaria-ativa-para-os-municipios\\\/\",\"name\":\"IMPOSTO TERRITORIAL RURAL [ITR] E TRANSFER\u00caNCIA DA CAPACIDADE TRIBUT\u00c1RIA ATIVA PARA OS MUNIC\u00cdPIOS &#8211; 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