Abstract
O presente artigo procura elucidar questoes nao claras a respeito da hodierna controversa referente a incidencia de Imposto Predial Territorial Urbano (IPTU) ou Imposto Territorial Rural (ITR) quanto a localizacao e ao fim economico que o imovel objeto de incidencia de tributacao apresenta. Busca-se, apos breves consideracoes acerca das regras-matrizes de cada imposto, apresentar o entendimento majoritariamente adotado tanto pela doutrina quanto pelos tribunais brasileiros.
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