2018-03-232018-03-232008-12SILVA, Maria Socorro de Sousa Afonso da; ROCHA, Adriana Gomes de Paula; ROCHA JÚNIOR, Osvan de Sousa. O ITR e o decreto-lei nº 57/66. Revista da Faculdade de Direito da UFG, Goiânia, v. 32, n. 2, p. 125-1332, jul./dez. 2008. Disponível em: <https://www.revistas.ufg.br/revfd/article/view/12144/8056>.e- 0101-7187http://repositorio.bc.ufg.br/handle/ri/14143The objective of the present work is to analyze the interpretations from doctrine and juris-prudence about the taxes over real estate property (IPTU and ITR) inside Brazilian Law, emphasizing the Decree-law n. 57/66 that significantly changed the criterion used to define the hypothesis about the inci-dence of the tax in the cases where it specifies.porAcesso AbertoITRIPTUHipótese de incidênciaDecreto-lei nº 57/66Incidence hypothesisDecree-law nº 57/66Artigo10.5216/rfd.v32i2.12144