The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance

Detalhes bibliográficos
Autor(a) principal: Miguel, Flávio Souto Meirelles Annechino Moreira
Data de Publicação: 2017
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista da EMERJ (Online)
Texto Completo: https://ojs.emerj.com.br/index.php/revistadaemerj/article/view/32
Resumo: The article herein analyses the possibility of the Judicial Power acknowledges the exemption of “causa mortis” tax charged upon people in need facing a severe situation of structural shortage, even whether there is not any legal provision stating that, in order to guarantee their right to inheritance, setting up brief considerations on the referred tax throughout the State of Rio de Janeiro, yet going against the understanding of Precedent 297 of TJRJ.
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spelling The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritanceOS NOVOS DESAFIOS DO PODER JUDICIÁRIO EM RECONHECER A ISENÇÃO DO IMPOSTO CAUSA MORTIS AOS HIPOSSUFICIENTES FRENTE AO DIREITO CONSTITUCIONAL DE ACESSO À HERANÇA (ART. 5°, INCISO XXX, CRFB/88).Direito CivilDireito ConstitucionalDireito TributárioInventárioIsenção do Imposto causa mortis (ITCMD) por Hipossuficiência EconômicaDireito de HerançaCivil LawConstitutional LawTax LawInventoryExemption of “causa mortis” tax upon people in need facing a severe situation of structural shortageInheritance rigthsThe article herein analyses the possibility of the Judicial Power acknowledges the exemption of “causa mortis” tax charged upon people in need facing a severe situation of structural shortage, even whether there is not any legal provision stating that, in order to guarantee their right to inheritance, setting up brief considerations on the referred tax throughout the State of Rio de Janeiro, yet going against the understanding of Precedent 297 of TJRJ.O presente artigo analisa a possibilidade de o Poder Judiciário reconhecer a isenção do imposto causa mortis aos hipossuficientes em situação de penúria, ainda que sem previsão legal, a fim de garantir o direito de herança, traçando breves considerações sobre o referido imposto no âmbito do Estado do Rio de Janeiro, bem como enfrentando o entendimento da Súmula 297 TJRJ.EMERJ2017-11-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttps://ojs.emerj.com.br/index.php/revistadaemerj/article/view/32Revista da EMERJ; v. 22 n. 2 (2020): Revista da EMERJ; 249-2762236-89571415-4951reponame:Revista da EMERJ (Online)instname:Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)instacron:EMERJporhttps://ojs.emerj.com.br/index.php/revistadaemerj/article/view/32/132Miguel, Flávio Souto Meirelles Annechino Moreirainfo:eu-repo/semantics/openAccess2023-03-02T00:18:35Zoai:ojs2.emerj.jus.br:article/32Revistahttps://ojs.emerj.com.br/index.php/revistadaemerj/indexPUBhttps://ojs.emerj.com.br/index.php/revistadaemerj/oairevistadaemerj@tjrj.jus.br2236-89571415-4951opendoar:2023-03-02T00:18:35Revista da EMERJ (Online) - Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)false
dc.title.none.fl_str_mv The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance
OS NOVOS DESAFIOS DO PODER JUDICIÁRIO EM RECONHECER A ISENÇÃO DO IMPOSTO CAUSA MORTIS AOS HIPOSSUFICIENTES FRENTE AO DIREITO CONSTITUCIONAL DE ACESSO À HERANÇA (ART. 5°, INCISO XXX, CRFB/88).
title The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance
spellingShingle The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance
Miguel, Flávio Souto Meirelles Annechino Moreira
Direito Civil
Direito Constitucional
Direito Tributário
Inventário
Isenção do Imposto causa mortis (ITCMD) por Hipossuficiência Econômica
Direito de Herança
Civil Law
Constitutional Law
Tax Law
Inventory
Exemption of “causa mortis” tax upon people in need facing a severe situation of structural shortage
Inheritance rigths
title_short The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance
title_full The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance
title_fullStr The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance
title_full_unstemmed The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance
title_sort The new challenges of the Judicial Power to acknowledge the exemption of "causa mortis" tax charged upon people in need in view of the constitutional right to inheritance
author Miguel, Flávio Souto Meirelles Annechino Moreira
author_facet Miguel, Flávio Souto Meirelles Annechino Moreira
author_role author
dc.contributor.author.fl_str_mv Miguel, Flávio Souto Meirelles Annechino Moreira
dc.subject.por.fl_str_mv Direito Civil
Direito Constitucional
Direito Tributário
Inventário
Isenção do Imposto causa mortis (ITCMD) por Hipossuficiência Econômica
Direito de Herança
Civil Law
Constitutional Law
Tax Law
Inventory
Exemption of “causa mortis” tax upon people in need facing a severe situation of structural shortage
Inheritance rigths
topic Direito Civil
Direito Constitucional
Direito Tributário
Inventário
Isenção do Imposto causa mortis (ITCMD) por Hipossuficiência Econômica
Direito de Herança
Civil Law
Constitutional Law
Tax Law
Inventory
Exemption of “causa mortis” tax upon people in need facing a severe situation of structural shortage
Inheritance rigths
description The article herein analyses the possibility of the Judicial Power acknowledges the exemption of “causa mortis” tax charged upon people in need facing a severe situation of structural shortage, even whether there is not any legal provision stating that, in order to guarantee their right to inheritance, setting up brief considerations on the referred tax throughout the State of Rio de Janeiro, yet going against the understanding of Precedent 297 of TJRJ.
publishDate 2017
dc.date.none.fl_str_mv 2017-11-01
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojs.emerj.com.br/index.php/revistadaemerj/article/view/32
url https://ojs.emerj.com.br/index.php/revistadaemerj/article/view/32
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojs.emerj.com.br/index.php/revistadaemerj/article/view/32/132
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.publisher.none.fl_str_mv EMERJ
publisher.none.fl_str_mv EMERJ
dc.source.none.fl_str_mv Revista da EMERJ; v. 22 n. 2 (2020): Revista da EMERJ; 249-276
2236-8957
1415-4951
reponame:Revista da EMERJ (Online)
instname:Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)
instacron:EMERJ
instname_str Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)
instacron_str EMERJ
institution EMERJ
reponame_str Revista da EMERJ (Online)
collection Revista da EMERJ (Online)
repository.name.fl_str_mv Revista da EMERJ (Online) - Escola da Magistratura do Estado do Rio de Janeiro (EMERJ)
repository.mail.fl_str_mv revistadaemerj@tjrj.jus.br
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