Imposto sobre a Transmissão de Bens Imóveis: análise crítica sobre a hipótese de incidência à luz da Constituição Federal

• Autor(a) principal: Moraes, Alice Pilon
• Data de Publicação: 2016
• 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/33759
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; ITBI; Transmissão; Propriedade; ITBI; Transmission; Property

This work approaches the Tax levied upon the transmission of real estate (ITBI) focused in the study of the taxed act and the moment when the tax collection is allowed in benefit of Tax Authority, as defined by the Brazilian Federal Constitution and the current legal system. ITBI is a tax under the jurisdiction of the cities, which is levied upon the remunerable transmission of real estate by and between individuals, as well as the transmission of real property rights in general (except those transfer made for warranty purposes), as defined in the article 156, II, of the Brazilian Federal Constitution. In general, the local legislations state the collection of ITBI as a previous condition to the registration of the public purchase and sale notary deed as its consequential registration before the Real Estate Registration Notary. At the same time, there has been a standardization in the jurisprudence in the sense ITBI is not due until the registration of the public purchase and sale notary deed before the Real Estate Registration Notary. Due to the mismatching between the local legislation and the jurisprudence, a study has been developed involving an historical analysis, the doctrine, the Brazilian Federal Constitution, the Brazilian Tax Code, the Civil Code, specially the legal institutes of private law connected to the theme of this work, the jurisprudence, as well as examples of local legislations.