IPTU SOBRE BENS ALIENADOS: INEXISTÊNCIA DE RESPONSABILIDADE TRIBUTÁRIA E ILEGITIMIDADE PASSIVA DO CREDOR FIDUCIÁRIO

This article raises questions about the impact of the STJ’s possible consideration of fiduciary creditors as IPTU taxpayers. Besides, it warns us against the unconstitutionality and illegality of this imputation of liability. The article, therefore, concludes that the fiduciary creditor, who only holds a fiduciary guarantee and not the animus domini, cannot be considered responsible for collecting the IPTU or even the co-debtor.