- Tytuł:
- AS DIVERGÊNCIAS ENTRE MUNICÍPIOS E CONTRIBUINTES NA ESTIPULAÇÃO DA BASE DE CÁLCULO DO ITBI EM IMÓVEIS ADQUIRIDOS POR MEIO DE LEILÕES JUDICIAIS E EXTRAJUDICIAIS. (Portuguese)
- Autorzy:
- Źródło:
- Revista Foco (Interdisciplinary Studies Journal); jan-dez2020, Vol. 13 Issue 1, p1-17, 17p
- Abstract (English):
- The focus of the present work is the tax situation, specifically regarding the demonstration that the ITBI calculation base, based on the National Tax Code, is the value reached at auction in the purchase and sale of a particular property acquired through public auction. ITBI is the Real Estate Transfer Tax, a municipal tax imposed on real estate transfers. Your payment is mandatory when transferring properties. Responsibility for paying the tax tends to obey municipal laws. In the case of property acquired at public auction, it appears that the ITBI should be calculated on the price paid by the bidder and not on the market value. On this occasion, through a bibliographic study of works and scientific articles relevant to the theme, it is possible to observe that the specialized jurisprudence on the theme has average understood that it is the value reached with the auction that should be used as a basis for the tax. Bids through auctions usually occur at values below the market as a consequence, the consideration of the venal value generates a disproportionate tax to the acquisition value. Thus, it was consolidated the understanding that the ITBI of properties acquired in auctions must be calculated based on the value of the auction. Indeed, the illegality adopted by the Municipalities in the taxation of this model of property acquisition was recognized, both in the calculation basis adopted and in the date set for the payment of the tax. [ABSTRACT FROM AUTHOR]
- Czasopismo naukowe
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