Tax levied on the transfer of inter vivos real estate: matrix rule of incidence and historical aspects

Authors

  • Sandro Bortoluzzi Madeira Lamêgo Rodrigues
  • Iúri Barcellos Cardoso

Keywords:

ITBI, Tax, Inter alive, Matrix Rule, Historic

Abstract

The present work aims to analyze the elements of the matrix rule of incidence of the Tax on the Transmission of Inter Vivos Real Estate (material, temporal, spatial, personal and quantitative criteria), correlating them with the analysis of its historical-legislative aspects, aiming to provide the operators of the law a better understanding as to the contours of the institute.

DOI:https://doi.org/10.56238/sevenIIImulti2023-264

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Published

2023-08-28

How to Cite

Rodrigues, S. B. M. L., & Cardoso, I. B. (2023). Tax levied on the transfer of inter vivos real estate: matrix rule of incidence and historical aspects. Caderno De ANAIS HOME. Retrieved from https://homepublishing.com.br/index.php/cadernodeanais/article/view/709

Issue

III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS

Section

Articles