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TJ-SP afasta imunidade tributária recíproca e mantém IPTU de estatal de habitação
Publicado em 23/03/2026
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A imunidade tributária recíproca, regra constitucional que impede entes federativos de tributarem uns aos outros, não se estende a sociedades de economia mista que exercem atividades econômicas em concorrência com o setor privado.
Essa foi a conclusão da 18ª Câmara de Direito Público do Tribunal de Justiça de São Paulo para manter uma cobrança de IPTU da prefeitura de Taboão da Serra (SP) contra a Companhia de Desenvolvimento Habitacional e Urbano do Estado de São Paulo (CDHU).
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Ag 2365670-04.2025.8.26.0000
