摘要：Presented itself a study on the existing doctrinal and jurisprudential issues regarding the addition "motor vehicle" contained in the substantive test the hypothesis tax levy of property taxes, about the limits of this expression with respect to vessels and aircraft. To this end, it was examined, synthetically, the substantive test as well as each of its elements. They showed up the doctrinal and jurisprudential arguments for and against the levy of tax on such vehicles (ships and aircraft). It was found that the theses contrary to the incidence gain greater impact before the States since the Supreme Court signed previous to understand the non-levy of property taxes in such cases. It was concluded about the possibility of Complementary Law standardize such conflicting issue.
