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

Autores/as

  • Sandro Bortoluzzi Madeira Lamêgo Rodrigues
  • Iúri Barcellos Cardoso

Palabras clave:

ITBI, Tax, Inter alive, Matrix Rule, Historic

Resumen

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

Descargas

Publicado

2023-08-28

Cómo citar

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. Recuperado a partir de https://homepublishing.com.br/index.php/cadernodeanais/article/view/709

Número

III SEVEN INTERNATIONAL MULTIDISCIPLINARY CONGRESS

Sección

Articles