Imposto sobre transmissão de bens imóveis em arrematações judiciais

• Autor(a) principal: Guzansky, Raquel Calmon Tristão
• Data de Publicação: 2015
• 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/35520
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Imposto sobre Transferência de Bens Imóveis; ITBI; Arrematações judiciais; Tax on transfer of immovable property; Judicial auction

Pretense with this work to investigate the theoretical aspects, based on doctrine and native Brazilian legislation regarding the tax on transfer of immovable property with particular focus on the occurrence of transfer trought judicial auction. The relationship between the Municipal taxing authority and persons subject to such tax, the object of the tax ratio - the main and ancillary of the tax obrigation - the legal nature, as well as compliance with the structure of previous and consequent tax rule, which is, aspects of incidence criterious of that tax, based on tax incidence matrix rule created by the Hon. Prof. Paul de Barros Carvalho, correlated with the institute of a public auction. Also presents itself in the present work as controversial aspects, if there is, in fact, or not, incidence of tax discussed herein, as well as the value to be inserted on the basis of calculation - market value, the reference value and value of the auction