ITBI TAXATION IMMUNITY AND THE EFFECTS OF THEME 796 OF GENERAL REPERCUSSION

Abstract

This article proposes an analysis of the judgement of the Theme (Tema) 796 of General Repercussion (Repercussão Geral) and the reflection on the effects resulting from the limitation of the immunity established by such judgement, having as principle the reasons of the divergent vote that resulted in the fixation of a new thesis. Starting from an analysis of the immunity as a limitation on the power to tax, the doctrine and the related legislation, a perspective of ITBI taxation by the municipalities is outlined, in the exercise of their own tax competence, with the objective of demonstrating the actual damage to the municipal treasury with respect to the incidence of tax over the value of real estates that exceeds the payment of the corporate capital.