Tax on inter vivos real estate transfer: The main incidence rule and historical aspects

Authors

  • Sandro Bortoluzzi Madeira Lamêgo Rodrigues
  • Iúri Barcellos Cardoso

Keywords:

ITBI, Tax, Inter vivos, Matrix rule, Historical.

Abstract

This paper aims to analyze the elements of the matrix rule of incidence of the Inter-Vivos Real Estate Property Transfer Tax (material, temporal, spatial, personal and quantitative criteria), correlating them with the analysis of its historical-legislative aspects, in order to provide operators of the law with a better understanding of the contours of the institute. 

 

DOI: 10.56238/sevenIIImulti2023-017

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Published

2023-07-21

How to Cite

Bortoluzzi Madeira Lamêgo Rodrigues, S., & Barcellos Cardoso, I. (2023). Tax on inter vivos real estate transfer: The main incidence rule and historical aspects. Caderno De ANAIS HOME. Retrieved from https://homepublishing.com.br/index.php/cadernodeanais/article/view/395

Issue

III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS

Section

Articles