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

Resumo

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