Base de cálculo do ITBI em imóvel arrematado em hasta pública

• Autor(a) principal: Souza, Nayara Estevam de
• Data de Publicação: 2022
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/31537
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ITBI; Base de cálculo; Hasta pública; Arrematação; ITBI; Calculation basis; Auction; Public sale

The Federal Constitution regulates, in its article 156, item II, that it will be up to the Municipalities to institute taxes on inter vivos transfer, in any capacity, by onerous act, of immovable property, by nature or physical accession, and of rights in rem over immovable property, except guarantee, as well as assignment of rights to their acquisition. Thus, in an enforcement process, the creditor may request the attachment of movable and immovable property to satisfy its claim. The Public Auction becomes an attractive means to satisfy the obligation, as it attracts large investors, in view of the discount granted in court. With the auction of the pledged asset and the issuance of the auction letter, the bidder becomes the active subject of the Inter Vivos Goods Transmission Tax. The ITBI calculation basis must correspond to the auction price, because the use of this value as the ITBI calculation basis has an extra-fiscal character, insofar as the tax would be reduced, thus promoting the satisfaction of the obligation through the Public Auction, as well as in the recent understanding signed by the First Section of the Superior Court of Justice