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- Title
A POLÊMICA EM TORNO DA IMUNIDADE DO ITBI: ANÁLISE DO ACÓRDÃO DO SUPREMO TRIBUNAL FEDERAL NO TEMA 796 DE REPERCUSSÃO GERAL.
- Authors
Ribeiro, Bruno; Nascimento, Claudio
- Abstract
This article examines the foundations of the judgment of the Federal Supreme Court in the judgment ofExtraordinary Appeal n. 796,376, as well as the practical consequences arising from the application, bymunicipal tax authorities and the judiciary, of the qualified precedent formed based on General Repercussion Theme 796. Based on the analysis of immunity as a limitation to the power to tax, Court precedents in cases similar, the concept of social capital, capital reserve, as well as the history and the teleological dimension of the immunizing norm provided for in art. 156, §2º, I, of the CRFB/1988, it is inferred that the understanding established by the STF regarding the subject in question is profoundly wobbly.
- Subjects
LEGAL judgments; FEDERAL courts; APPELLATE courts; TAX &; expenditure limitations; LEGAL precedent
- Publication
Revista Foco (Interdisciplinary Studies Journal), 2023, Vol 16, Issue 7, p1
- ISSN
1981-223X
- Publication type
Article
- DOI
10.54751/revistafoco.v16n7-086