A norma padrão de incidência do imposto sobre a transmissão do direito de propriedade de bens imóveis- inter vivos

AUTOR(ES)
DATA DE PUBLICAÇÃO

2001

RESUMO

The presente research aims at describing the criteria fonning the basic rule of tributary, incidence of the Imposto sobre a Transmissão do Direito de Propriedade de Bens Imóveis - inter vivos (Transference of Right of Property of Real Estate Tax - inter vivos), by comparing the ordinary legislation which established such a taxation with the principIes informing the tributary constitutional sub-system. For this task to be scientifical1y undertakem, the initial step comprised the analysis of the general categories involved in Law, following our undertanding of relevant themes for the investigation, so as to c1aritythe concepts of the legal system the legal norms, the validity, the duration and the efficacy of such norms, as well as the importance of language in the process of interpretation of the law and in shaping legal marters. The considerations here elaborated focus on the tributary constitutional system, the norms of tributary competence and their role in the legal ordering and the general theory of the basic role of incidence. Besides, principIes forming the Brazilian tributary constitutional sub-system related to the ITBI - Inter vivos have algObeen identified The basic rule of the ITBI - inter vivos has been delineated by building the meaning and reach of the general and abstract norm. For that purpose, na exam of verb and complement of the band where that tax falls on has been conducted, the temporal boundary for the event has been set, and the space criteria have been presented. Regarding the analysis of the consequence, the subjects comprising the juridical relationships have been approached, the taxes basic with annotations concerning the calculated basis and the raies have algObeen considered, focusing on the question of progressivity, revealing doctrinal divergences on the matter. Still under the same focus have been put the way the judiciary power has solved certain issues which interfere directly in the ITBI - inter vivos

ASSUNTO(S)

imposto sobre transmissao de bens incidencia tributaria tributary competence direito tributario inter vivos competencia tributaria tributary incidence direito tributario -- brasil inter vivos

ACESSO AO ARTIGO

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