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

Autores/as

  • Sandro Bortoluzzi Madeira Lamêgo Rodrigues
  • Iúri Barcellos Cardoso

Palabras clave:

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

Resumen

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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Publicado

2023-07-21

Cómo citar

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. Recuperado a partir de https://homepublishing.com.br/index.php/cadernodeanais/article/view/395

Número

III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS

Sección

Articles