Tax on inter vivos real estate transfer: The main incidence rule and historical aspects
Palavras-chave:
ITBI, Tax, Inter vivos, Matrix rule, Historical.Resumo
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.
Downloads
Arquivos adicionais
Publicado
2023-07-21
Como 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 de https://homepublishing.com.br/index.php/cadernodeanais/article/view/395
Edição
Seção
Articles